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 。 }iPo8Ra
CDQJ bvx
现金 Cash in hand "C:rTIH
银行存款 Cash in bank ^H5w41
其他货币资金-外埠存款Other monetary assets - cash in other cities W:VW_3
其他货币资金-银行本票 Other monetary assets - cashier‘s check F3r S6_
其他货币资金-银行汇票 Other monetary assets - bank draft U/.w;DI
其他货币资金-信用卡 Other monetary assets - credit cards #2Ac
其他货币资金-信用证保证金 Other monetary assets - L/C deposit #'J~Xk
其他货币资金-存出投资款 Other monetary assets - cash for investment u{g]gA8s
短期投资-股票投资 Investments - Short term - stocks -]Q3/"Q
短期投资-债券投资 Investments - Short term - bonds X!U]`Qh
短期投资-基金投资 Investments - Short term - funds %:"
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短期投资-其他投资 Investments - Short term - others 'fS?xDs-v
短期投资跌价准备 Provision for short-term investment !(W[!%
长期股权投资-股票投资 Long term equity investment - stocks | f"-|6
长期股权投资-其他股权投资 Long term equity investment - others MS{Hz,I,
长期债券投资-债券投资 Long term securities investemnt - bonds g/OI|1a
长期债券投资-其他债权投资 Long term securities investment - others o{9?:*?7
长期投资减值准备 Provision for long-term investment ?D1x;i9<
应收票据 Notes receivable >:.w7LQy/
应收股利 Dividends receivable 536^PcJlN
应收利息 Interest receivable D",A$(lG
应收帐款 Trade debtors &[NVP&9&U
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors F`fGz)Mk
预付帐款 Prepayment y!S^xS
应收补贴款 Allowance receivable (YAI,Xnw
其他应收款 Other debtors C@ FxB[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors IgLVn<5n
其他流动资产 Other current assets 'GrRuT<
物资采购 Purchase .KFA218h*x
原材料 Raw materials BD hLz
包装物 Packing materials :L]-'\y
低值易耗品 Low value consumbles ,`D/sNP,q
材料成本差异 Material cost difference vAi"$e
自制半成品 Self-manufactured goods dj3|f{kg{
库存商品 Finished goods HvAE,0N
商品进销差价 Difference between purchase & sales of commodities U!x0,sr
委托加工物资 Consigned processiong material Er`TryN|}
委托代销商品 Consignment-out d0'7efC+
受托代销商品 Consignment-in O-i4_YdVt
分期收款发出商品 Goods on instalment sales fG<Dh z@
存货跌价准备 Provision for obsolete stocks ]AFj&CteZ/
待摊费用 Prepaid expenses %'$f ?y
待处理流动资产损益 Unsettled G/L on current assets w-J"zC
待处理固定资产损益 Unsettled G/L on fixed assets et@">D%;]
委托贷款-本金 Consignment loan - principle mRwXN*Izw
委托贷款-利息 Consignment loan - interest s5Pq$<
委托贷款-减值准备 Consignment loan - provision dI!8S
固定资产-房屋建筑物 Fixed assets - Buildings M#ZT2~+CT
固定资产-机器设备 Fixed assets - Plant and machinery S<V-ZV&_:U
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures L?C\Q^0"`G
固定资产-运输设备 Fixed assets - Automobiles aZP2R"
累计折旧 Accumulated depreciation &xgZFSq
固定资产减值准备 Impairment of fixed assets T]^?l
工程物资-专用材料 Project material - specific materials KCE=|*6::|
工程物资-专用设备 Project material - specific equipment a-fv[oB
工程物资-预付大型设备款 Project material - prepaid for equipment N A8
sN
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ol50d73B
在建工程 Construction in progress KrS
在建工程减值准备 Impairment of construction in progress _0w1kqW
固定资产清理 Disposal of fixed assets n4Vwao/9
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无形资产-专利权 Intangible assets - patent iM8sX
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无形资产-非专利技术 Intangible assets - industrial property and know-how PVhik@Yoh
无形资产-商标权 Intangible assets - trademark rights S[Vtq^lU
无形资产-土地使用权 Intangible assets - land use rights # ?_#!T|
无形资产-商誉 Intangible assets - goodwill g-XKP
无形资产减值准备 Impairment of intangible assets K6-6{vt
长期待摊费用 Deferred assets en%J!<&W{K
未确认融资费用 Unrecognized finance fees \Ps5H5Qk;
其他长期资产 Other long term assets ;r3}g"D@
递延税款借项 Deferred assets debits (9E( Q*J5x
应付票据 Notes payable lHcA j{6
应付帐款 Trade creditors Cb4_ ?OR0
预收帐款 Adanvances from customers xg?auje
代销商品款 Consignment-in payables /
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其他应交款 Other payable to government Zgy7!AF!
其他应付款 Other creditors 5PDSA*
应付股利 Proposed dividends {aoMJJq
待转资产价值 Donated assets 5lGQ#r
预计负债 Accrued liabilities 9YAM#LBTWi
应付短期债券 Short-term debentures payable u
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其他流动负债 Other current liabilities W-1sU g[AN
预提费用 Accrued expenses Cpe#[mE
应付工资 Payroll payable @$oZ|ZkZ
应付福利费 Welfare payable >:A<"wZ
短期借款-抵押借款 Bank loans - Short term - pledged oooS s&t
短期借款-信用借款 Bank loans - Short term - credit 6s5yyy=L%~
短期借款-担保借款 Bank loans - Short term - guaranteed RJ@\W=aZ
一年内到期长期借款 Long term loans due within one year ~JLYhA^'+<
一年内到期长期应付款 Long term payable due within one year vmLpmxS
长期借款 Bank loans - Long term "w9`cz9a~J
应付债券-债券面值 Bond payable - Par value qIz}$%!A
应付债券-债券溢价 Bond payable - Excess ,[Ag
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应付债券-债券折价 Bond payable - Discount *U_S1>0n
应付债券-应计利息 Bond payable - Accrued interest g>_OuQ|c
长期应付款 Long term payable MF^_Z3GS'
专项应付款 Specific payable ##v`(#fu
其他长期负债 Other long term liabilities 0iV
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应交税金-所得税 Tax payable - income tax eSn$k:\W
应交税金-增值税 Tax payable - VAT V3Yd&HVWNQ
应交税金-营业税 Tax payable - business tax IytDvz*|
应交税金-消费税 Tax payable - consumable tax WtVf wC_
应交税金-其他 Tax payable - others &8n?
递延税款贷项 Deferred taxation credit "oe!M'aj`1
股本 Share capital JYQ.EAsr!
已归还投资 Investment returned "b`7[ ;a
利润分配-其他转入 Profit appropriation - other transfer in (n,N8k;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @y5= J`@=
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |
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利润分配-提取储备基金 Profit appropriation - reserve fund D#ZPq,f
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |kc@L`7s
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \sITwPA[z
利润分配-利润归还投资 Profit appropriation - return investment by profit Q ?^4 \_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {yS;NU`2
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve n+rM"Gxz
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Gc'M[9Mh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares M$H `^Pv
期初未分配利润 Retained earnings, beginning of the year kM;o0wi
资本公积-股本溢价 Capital surplus - share premium 5{X*a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L#2ZMy
资本公积-接受现金捐赠 Capital surplus - cash donation :3O5ET'1
资本公积-股权投资准备 Capital surplus - investment reserve 6OtVaT=}<O
资本公积-拨款转入 Capital surplus - subsidiary \7 Gz\=\LR
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %J!NL0x_
资本公积-其他 Capital surplus - others ot }6D
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JD*8@N
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N571s
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve , D"]y~~I5
盈余公积-储备基金 Surplus reserve - reserve fund zSXA=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund )NIv "Q
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +>}o;`hPe
主营业务收入 Sales \<V)-eB
主营业务成本 Cost of sales M)O[j}N
主营业务税金及附加 Sales tax 1qZG`Vz
营业费用 Operating expenses ?
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管理费用 General and administrative expenses b
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财务费用 Financial expenses i/*,N&^
投资收益 Investment income H%z/v|e6
其他业务收入 Other operating income \0&SI1Yp
营业外收入 Non-operating income 9go))&`PJL
补贴收入 Subsidy income " #v%36U
其他业务支出 Other operating expenses +?AW>&68y
营业外支出 Non-operating expenses 6 64q~_@B1
所得税 Income tax 6|
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