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 。 lhyWlO
t81}jD
现金 Cash in hand R43yr+p
银行存款 Cash in bank ^o*$OM7x
其他货币资金-外埠存款Other monetary assets - cash in other cities $Ka-ZPy<#
其他货币资金-银行本票 Other monetary assets - cashier‘s check EqN_VT@
其他货币资金-银行汇票 Other monetary assets - bank draft (}E ] g
其他货币资金-信用卡 Other monetary assets - credit cards G<S(P@ss
其他货币资金-信用证保证金 Other monetary assets - L/C deposit aWG7k#nE
其他货币资金-存出投资款 Other monetary assets - cash for investment k4:e0Wd
短期投资-股票投资 Investments - Short term - stocks W[dK{?RB
短期投资-债券投资 Investments - Short term - bonds >AbgJ*X.
短期投资-基金投资 Investments - Short term - funds 6eU
M[C.
短期投资-其他投资 Investments - Short term - others w;LIP!T#
短期投资跌价准备 Provision for short-term investment q13bV
长期股权投资-股票投资 Long term equity investment - stocks v*Fr#I0U
长期股权投资-其他股权投资 Long term equity investment - others vp"b_x1-
长期债券投资-债券投资 Long term securities investemnt - bonds ?8g*"&cn
长期债券投资-其他债权投资 Long term securities investment - others y)s+ /Teb
长期投资减值准备 Provision for long-term investment 4H<@da}
应收票据 Notes receivable ,-C%+SC
应收股利 Dividends receivable yc#0c[ZQu
应收利息 Interest receivable &.>
2@
应收帐款 Trade debtors U]aH4N
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors W'>"E/Tx#O
预付帐款 Prepayment 9K9{$jN~
应收补贴款 Allowance receivable l(o#N'!j4
其他应收款 Other debtors -2{NIF^H
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors l"I
G;qO.
其他流动资产 Other current assets J
FYV@%1~
物资采购 Purchase ~HW}Wik
原材料 Raw materials r34q9NFT5
包装物 Packing materials !r
K,_wH
低值易耗品 Low value consumbles $P9'"a)Lm
材料成本差异 Material cost difference 5#DtaVz
自制半成品 Self-manufactured goods 7Vn;LW
库存商品 Finished goods YA";&|V
商品进销差价 Difference between purchase & sales of commodities ^7qqO%
委托加工物资 Consigned processiong material $jpAnZR- /
委托代销商品 Consignment-out ^#-i%V%
受托代销商品 Consignment-in w^_[(9
`
分期收款发出商品 Goods on instalment sales &YSjwRr
存货跌价准备 Provision for obsolete stocks 2|LgUA?<
待摊费用 Prepaid expenses =JqKdLH
待处理流动资产损益 Unsettled G/L on current assets Kx-s95t
待处理固定资产损益 Unsettled G/L on fixed assets ?89K
[D|
委托贷款-本金 Consignment loan - principle l7+[Zn/v *
委托贷款-利息 Consignment loan - interest z A ~aiX
委托贷款-减值准备 Consignment loan - provision bJ~@
k,'
固定资产-房屋建筑物 Fixed assets - Buildings Y-0o>:SM
固定资产-机器设备 Fixed assets - Plant and machinery 7$z]oVbO'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures TJ&Z/k3-
固定资产-运输设备 Fixed assets - Automobiles s.9)?<[
累计折旧 Accumulated depreciation ODggGB` H`
固定资产减值准备 Impairment of fixed assets ^an3&
工程物资-专用材料 Project material - specific materials #RJFJb/
工程物资-专用设备 Project material - specific equipment pb\W7G
工程物资-预付大型设备款 Project material - prepaid for equipment 4iDlB
s+
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production q ,C)AZ
在建工程 Construction in progress 2feiD?0
在建工程减值准备 Impairment of construction in progress I6q]bQ="
固定资产清理 Disposal of fixed assets LD.^.4{c:
无形资产-专利权 Intangible assets - patent LW"p/`#<
无形资产-非专利技术 Intangible assets - industrial property and know-how %, U@ D4w
无形资产-商标权 Intangible assets - trademark rights Tlz $LI
无形资产-土地使用权 Intangible assets - land use rights M%\=Fb
无形资产-商誉 Intangible assets - goodwill ^lt;K{
无形资产减值准备 Impairment of intangible assets SR+<v=i
长期待摊费用 Deferred assets myR}~Cj;q
未确认融资费用 Unrecognized finance fees YH:murJMZ
其他长期资产 Other long term assets q1|! oQ
递延税款借项 Deferred assets debits /C'dW
应付票据 Notes payable wDL dmrB
应付帐款 Trade creditors K}r@O"6*\
预收帐款 Adanvances from customers 2I8RO\zR
代销商品款 Consignment-in payables 7QO QG:-
其他应交款 Other payable to government q h+c}"4m
其他应付款 Other creditors +&U{>?.u
应付股利 Proposed dividends }'"4q
待转资产价值 Donated assets 3;N+5*-
预计负债 Accrued liabilities zFR=inI
应付短期债券 Short-term debentures payable KMhEU**
其他流动负债 Other current liabilities bG'"l qn
预提费用 Accrued expenses "TLY:V
应付工资 Payroll payable zUe)f~4
应付福利费 Welfare payable OYj4G?c
短期借款-抵押借款 Bank loans - Short term - pledged 7AOjlC9R}
短期借款-信用借款 Bank loans - Short term - credit M)<4|x
短期借款-担保借款 Bank loans - Short term - guaranteed l6
AG!8H
一年内到期长期借款 Long term loans due within one year !%1=|PX_
一年内到期长期应付款 Long term payable due within one year SEL7,8 Hm
长期借款 Bank loans - Long term jRCf!RO
应付债券-债券面值 Bond payable - Par value "1-|ahW
应付债券-债券溢价 Bond payable - Excess 3
zF"GT
应付债券-债券折价 Bond payable - Discount N9[2k.oBH
应付债券-应计利息 Bond payable - Accrued interest ZjOUk;H?
长期应付款 Long term payable ftw@ nQNU
专项应付款 Specific payable %+1;iuDL
其他长期负债 Other long term liabilities G;'=#c
^
应交税金-所得税 Tax payable - income tax Y!+q3`-%T
应交税金-增值税 Tax payable - VAT B(omD3jzN
应交税金-营业税 Tax payable - business tax ^T{ww=/v
应交税金-消费税 Tax payable - consumable tax {eQ')
f
应交税金-其他 Tax payable - others Zl:Z31
递延税款贷项 Deferred taxation credit [h3y8O
股本 Share capital %. zcE@7*
已归还投资 Investment returned d{gj8
利润分配-其他转入 Profit appropriation - other transfer in w<4,;FFlZ/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W{{{c2 .
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UImd*;2TE
利润分配-提取储备基金 Profit appropriation - reserve fund |.q K69
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Gp PlO]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <f')
]
利润分配-利润归还投资 Profit appropriation - return investment by profit y{`aM(&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends o|FY-+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J4xJGO
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DM73
Nn^5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w|;kL{(W
期初未分配利润 Retained earnings, beginning of the year L,
k\`9bQ
资本公积-股本溢价 Capital surplus - share premium gk*Md+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R24ZjbKL
资本公积-接受现金捐赠 Capital surplus - cash donation ]rhxB4*1
资本公积-股权投资准备 Capital surplus - investment reserve }IRx$cKV
资本公积-拨款转入 Capital surplus - subsidiary //ZYN2lT4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0D\b;ju<
资本公积-其他 Capital surplus - others y*AB=d^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Wb|xEwq d`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "]"!"#aMv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8:iu 8c$
盈余公积-储备基金 Surplus reserve - reserve fund Gz>M`M`[4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund il)LkZ@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ] VN4;R
主营业务收入 Sales T9c=As_EM
主营业务成本 Cost of sales ~MgU"P>
主营业务税金及附加 Sales tax @eQo
营业费用 Operating expenses y'a(>s(
管理费用 General and administrative expenses f\Fk+)e@
财务费用 Financial expenses cITF=
Ez
投资收益 Investment income /j
{`hi
其他业务收入 Other operating income X~H~k1
营业外收入 Non-operating income +Y:L4`
补贴收入 Subsidy income @aA1=9-L
其他业务支出 Other operating expenses oQkY@)3.w
营业外支出 Non-operating expenses x+L
G4++
所得税 Income tax
CUS^j
D>YbL0K>X~