2011年注册会计师考试常见英语单词辅导(四),长期债券投资-其他债权投资 Long term securities investment - others 。 +$PFHXB
V7:\q^$
现金 Cash in hand K5{{:NR$
银行存款 Cash in bank 4Q;<Q"
其他货币资金-外埠存款Other monetary assets - cash in other cities %l,4=TQ[m
其他货币资金-银行本票 Other monetary assets - cashier‘s check Uj,g]e8e
其他货币资金-银行汇票 Other monetary assets - bank draft /jR8|sb
其他货币资金-信用卡 Other monetary assets - credit cards WHP
;Neb6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit AuAT]`
其他货币资金-存出投资款 Other monetary assets - cash for investment ABcBEv3
短期投资-股票投资 Investments - Short term - stocks L?HF'5o
短期投资-债券投资 Investments - Short term - bonds 4f!dYo4L
短期投资-基金投资 Investments - Short term - funds ijFV<P
短期投资-其他投资 Investments - Short term - others e8{^f]5
短期投资跌价准备 Provision for short-term investment '*4iqPR;
长期股权投资-股票投资 Long term equity investment - stocks N`HSE=u>
长期股权投资-其他股权投资 Long term equity investment - others :W~f;k
长期债券投资-债券投资 Long term securities investemnt - bonds !N1J@LT5h
长期债券投资-其他债权投资 Long term securities investment - others
uN9e:;
长期投资减值准备 Provision for long-term investment RJx{eck%
应收票据 Notes receivable ^7Lk-a7gp
应收股利 Dividends receivable 80}4/8
应收利息 Interest receivable )!eEO [\d
应收帐款 Trade debtors M6_-f ;.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <7^Kt7k
预付帐款 Prepayment ?I[h~vr6.
应收补贴款 Allowance receivable B7!;]'&d
其他应收款 Other debtors yX'IZk#_L
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors E5gl ^Q?Z
其他流动资产 Other current assets 0~]QIdu{AR
物资采购 Purchase cz#_<8'N
原材料 Raw materials Q 2"WV
包装物 Packing materials n'?4.tb
低值易耗品 Low value consumbles ^X&)'H
材料成本差异 Material cost difference
4{Udz!
自制半成品 Self-manufactured goods A#35]V06
库存商品 Finished goods -2 xE#r
商品进销差价 Difference between purchase & sales of commodities 5mavcle{4r
委托加工物资 Consigned processiong material c|lU(Tf
委托代销商品 Consignment-out `VZZ^K9zR
受托代销商品 Consignment-in 3D[=b%2\
分期收款发出商品 Goods on instalment sales @8zT'/$
存货跌价准备 Provision for obsolete stocks fL Nag~
待摊费用 Prepaid expenses 2:'lZQ
待处理流动资产损益 Unsettled G/L on current assets | ]# +v@
待处理固定资产损益 Unsettled G/L on fixed assets 59i]
委托贷款-本金 Consignment loan - principle 4.Z(:g
委托贷款-利息 Consignment loan - interest ~KRnr0
委托贷款-减值准备 Consignment loan - provision bnr|Y!T}Bi
固定资产-房屋建筑物 Fixed assets - Buildings BFh$.+D
固定资产-机器设备 Fixed assets - Plant and machinery [D[D`gpjA
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Q>=-ext}q
固定资产-运输设备 Fixed assets - Automobiles '#H")i
累计折旧 Accumulated depreciation Vv4H:BK$
固定资产减值准备 Impairment of fixed assets bMmra.x4L
工程物资-专用材料 Project material - specific materials [))JX"a
工程物资-专用设备 Project material - specific equipment hk}
t:<
工程物资-预付大型设备款 Project material - prepaid for equipment dE [Ol
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :B.G)M\
在建工程 Construction in progress A"4@L*QV
在建工程减值准备 Impairment of construction in progress @.ZL7$|d
固定资产清理 Disposal of fixed assets OQFi.8
无形资产-专利权 Intangible assets - patent Gw{+xz KJ
无形资产-非专利技术 Intangible assets - industrial property and know-how ao$):,2*
无形资产-商标权 Intangible assets - trademark rights J`<f
无形资产-土地使用权 Intangible assets - land use rights }9CrFTbx;
无形资产-商誉 Intangible assets - goodwill >vVw!.fJ
无形资产减值准备 Impairment of intangible assets j#3m|dQ
长期待摊费用 Deferred assets Hf%_}Du /`
未确认融资费用 Unrecognized finance fees C[8Kl D
其他长期资产 Other long term assets )%VCzye*{
递延税款借项 Deferred assets debits 3dG4pl~
应付票据 Notes payable jdM=SBy7q
应付帐款 Trade creditors $<OhGk-
预收帐款 Adanvances from customers e$|VG*
d
代销商品款 Consignment-in payables s;1e0
n
其他应交款 Other payable to government cPuHLwwYf
其他应付款 Other creditors nxQ}&n
应付股利 Proposed dividends y|sma;D
待转资产价值 Donated assets DYRE1!
预计负债 Accrued liabilities tU:FX[&?R
应付短期债券 Short-term debentures payable sRq U]i8l
其他流动负债 Other current liabilities K-(;D4/sQE
预提费用 Accrued expenses Tpzw=bC^
应付工资 Payroll payable yX!#a>d"H
应付福利费 Welfare payable 1[DS'S
短期借款-抵押借款 Bank loans - Short term - pledged 4ht\&2&:
短期借款-信用借款 Bank loans - Short term - credit C9jbv/c
短期借款-担保借款 Bank loans - Short term - guaranteed H]Wp%"L
一年内到期长期借款 Long term loans due within one year >^3zU
一年内到期长期应付款 Long term payable due within one year "}zda*z8
长期借款 Bank loans - Long term L~eAQR
应付债券-债券面值 Bond payable - Par value |zpx)8Q
应付债券-债券溢价 Bond payable - Excess u+2Lm*M
应付债券-债券折价 Bond payable - Discount "'A"U
应付债券-应计利息 Bond payable - Accrued interest ({M?Q>s
长期应付款 Long term payable tcA
;#^jc
专项应付款 Specific payable ~NNv>5t5
其他长期负债 Other long term liabilities C) .2gQ
G
应交税金-所得税 Tax payable - income tax wiE]z
应交税金-增值税 Tax payable - VAT O,mip
应交税金-营业税 Tax payable - business tax $Ha%Gr
应交税金-消费税 Tax payable - consumable tax "H1
:0p
应交税金-其他 Tax payable - others N E=
w6
递延税款贷项 Deferred taxation credit ~lw<799F6
股本 Share capital q#vlBL
已归还投资 Investment returned #T \
利润分配-其他转入 Profit appropriation - other transfer in XDYosC:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D$nK`r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -0 0}if7
利润分配-提取储备基金 Profit appropriation - reserve fund ;&,.TC?l
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JD~a UB%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M<[?g5=#
利润分配-利润归还投资 Profit appropriation - return investment by profit L'9N9CR{i
利润分配-应付优先股股利 Profit appropriation - preference shares dividends y $V[_TN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j} RzXJ~t
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y {c5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uA\J0"0;}
期初未分配利润 Retained earnings, beginning of the year Gzm$OHbn
资本公积-股本溢价 Capital surplus - share premium cOku1g8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Qb`C)Nh:
资本公积-接受现金捐赠 Capital surplus - cash donation M !{'ED
资本公积-股权投资准备 Capital surplus - investment reserve 6vp0*ww
资本公积-拨款转入 Capital surplus - subsidiary HFS+QwHW
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <4mQ*6
资本公积-其他 Capital surplus - others tt4+ m>/T
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V8"Wpl9Cz
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g-@h>$<
1
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J_ J+cRwq
盈余公积-储备基金 Surplus reserve - reserve fund >;nS8{2o
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I]uhi{\C
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Q%5F ]`VN
主营业务收入 Sales $(q8y/,R*-
主营业务成本 Cost of sales 5I,$EGG
主营业务税金及附加 Sales tax Fu)Th|5GZ
营业费用 Operating expenses ($WE=biZ&
管理费用 General and administrative expenses Kt
`
财务费用 Financial expenses 7ZFJexN]
投资收益 Investment income 8QF`,oXQO
其他业务收入 Other operating income aqr!oxn?t
营业外收入 Non-operating income N5 n>
补贴收入 Subsidy income e|'N(D}h*
其他业务支出 Other operating expenses T:!MBWYe |
营业外支出 Non-operating expenses @Fx@5e
所得税 Income tax .ECHx Dp
P*G+eqX