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 。 3F@P$4!#l
8*@{}O##
现金 Cash in hand Z.u1Dz
银行存款 Cash in bank #CaPj:>[
其他货币资金-外埠存款Other monetary assets - cash in other cities IhBc/.&RL
其他货币资金-银行本票 Other monetary assets - cashier‘s check /.<v,CR
其他货币资金-银行汇票 Other monetary assets - bank draft |oke)w=gn
其他货币资金-信用卡 Other monetary assets - credit cards x(vQ%JC
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :>2wVN&\c
其他货币资金-存出投资款 Other monetary assets - cash for investment *<!q@r<d
短期投资-股票投资 Investments - Short term - stocks V^&*y+
短期投资-债券投资 Investments - Short term - bonds "I)zi]vk
短期投资-基金投资 Investments - Short term - funds 8\!E )M|4
短期投资-其他投资 Investments - Short term - others @qan &?-Y
短期投资跌价准备 Provision for short-term investment ~bxev/$d
长期股权投资-股票投资 Long term equity investment - stocks -PAEJn5$O
长期股权投资-其他股权投资 Long term equity investment - others C[G+SA1&W
长期债券投资-债券投资 Long term securities investemnt - bonds kI)}7e
长期债券投资-其他债权投资 Long term securities investment - others eF22 ~P
长期投资减值准备 Provision for long-term investment F{!pii5O9
应收票据 Notes receivable Cpm
T*
应收股利 Dividends receivable z&tC5]#
应收利息 Interest receivable U]~@_j
应收帐款 Trade debtors %Qlc?Wl:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >*8V]{f9
预付帐款 Prepayment =uH2+9.
应收补贴款 Allowance receivable *>KBDFI
其他应收款 Other debtors ~(ke'`gJ0-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xNf}f 9l
其他流动资产 Other current assets 8zD>t~N2C
物资采购 Purchase B(++*#T!^m
原材料 Raw materials DJL.P6 -W
包装物 Packing materials KDq="=q
低值易耗品 Low value consumbles ^]nLE]M
材料成本差异 Material cost difference _E`+0;O
自制半成品 Self-manufactured goods `.@sux!lu
库存商品 Finished goods {9U!0h-2"
商品进销差价 Difference between purchase & sales of commodities hj9TiH/+
委托加工物资 Consigned processiong material @%R4V[Lo.
委托代销商品 Consignment-out `a4&_`E,p
受托代销商品 Consignment-in < ,*\t
分期收款发出商品 Goods on instalment sales $M 8&&M
存货跌价准备 Provision for obsolete stocks G/<zd)
待摊费用 Prepaid expenses #@$80e
Fq
待处理流动资产损益 Unsettled G/L on current assets [3G{NC|'
待处理固定资产损益 Unsettled G/L on fixed assets 1xW!j!A;
委托贷款-本金 Consignment loan - principle M% \T5
委托贷款-利息 Consignment loan - interest &,k!,<IF
委托贷款-减值准备 Consignment loan - provision ^w\22 Q
固定资产-房屋建筑物 Fixed assets - Buildings w}>%E6UY
固定资产-机器设备 Fixed assets - Plant and machinery [~s+,OO9)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures jU j\<aW
固定资产-运输设备 Fixed assets - Automobiles !S':G
累计折旧 Accumulated depreciation #5@(^N5p`
固定资产减值准备 Impairment of fixed assets 6iyl8uL0J
工程物资-专用材料 Project material - specific materials }}=n]_f
工程物资-专用设备 Project material - specific equipment 7 H
工程物资-预付大型设备款 Project material - prepaid for equipment Z^&G9I#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production THp_ dTD
在建工程 Construction in progress "/aZ*mkjfJ
在建工程减值准备 Impairment of construction in progress Uz^N6q
固定资产清理 Disposal of fixed assets AygdAg'\
无形资产-专利权 Intangible assets - patent 9:USxFM
无形资产-非专利技术 Intangible assets - industrial property and know-how vPNbV
无形资产-商标权 Intangible assets - trademark rights p|-MwC
eH
无形资产-土地使用权 Intangible assets - land use rights
Yub}AuU`v
无形资产-商誉 Intangible assets - goodwill Y,)(Q
无形资产减值准备 Impairment of intangible assets )t|
:_Z
长期待摊费用 Deferred assets l/'Gbu
ECm
未确认融资费用 Unrecognized finance fees szsVk#p
其他长期资产 Other long term assets .n]"vpWm[
递延税款借项 Deferred assets debits [<RhaZz
应付票据 Notes payable L1SKOM$
应付帐款 Trade creditors 4H-eFs%5
预收帐款 Adanvances from customers @*YF!LdU{M
代销商品款 Consignment-in payables Ay?<~)H
其他应交款 Other payable to government Dt:
Q$
其他应付款 Other creditors )}@D\(/@
应付股利 Proposed dividends #Q8_:dPY
待转资产价值 Donated assets "[_j8,t`
预计负债 Accrued liabilities 'v6@5t19j
应付短期债券 Short-term debentures payable *#Cx-J
其他流动负债 Other current liabilities _`udd)Y2
预提费用 Accrued expenses 6!m#;8 4
应付工资 Payroll payable 2LtDS?)@
应付福利费 Welfare payable c4tw)O-X
短期借款-抵押借款 Bank loans - Short term - pledged ]->"4,}
短期借款-信用借款 Bank loans - Short term - credit el9P@r0
短期借款-担保借款 Bank loans - Short term - guaranteed @Lnv
一年内到期长期借款 Long term loans due within one year ,>a!CnK=
一年内到期长期应付款 Long term payable due within one year 6<];}M_{
长期借款 Bank loans - Long term e'3V4iU]
应付债券-债券面值 Bond payable - Par value JQ1MuE'
应付债券-债券溢价 Bond payable - Excess MbRTOH
应付债券-债券折价 Bond payable - Discount F06o-xH=
应付债券-应计利息 Bond payable - Accrued interest + `
|A/w
长期应付款 Long term payable duY?LJ @g
专项应付款 Specific payable 4Hj)Av<O(
其他长期负债 Other long term liabilities 5qz,FKx5
应交税金-所得税 Tax payable - income tax y8k8Hd1<f
应交税金-增值税 Tax payable - VAT 6'Q{xJe?
应交税金-营业税 Tax payable - business tax }(nT(9|
应交税金-消费税 Tax payable - consumable tax hC\
l
\y
应交税金-其他 Tax payable - others +8Lbz^#
递延税款贷项 Deferred taxation credit {<,%_pJR
股本 Share capital a2Ak?W1
已归还投资 Investment returned )^ah, ;(
利润分配-其他转入 Profit appropriation - other transfer in B)JMughq_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ek{Q NlQ]4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MGR:IOTa
利润分配-提取储备基金 Profit appropriation - reserve fund >WSh)(
Cg
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund keAoJeG,J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LiG$M{ 0
利润分配-利润归还投资 Profit appropriation - return investment by profit B0@
Tz39=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends B6
0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZxF`i>/h
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !Km[Qw
k-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o$No@~%v
期初未分配利润 Retained earnings, beginning of the year `8!9Fp
资本公积-股本溢价 Capital surplus - share premium 2l<2srEK
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TR DQ+Z
资本公积-接受现金捐赠 Capital surplus - cash donation xb;{<~`71
资本公积-股权投资准备 Capital surplus - investment reserve b#_RZ
资本公积-拨款转入 Capital surplus - subsidiary Hl$W+e|tj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ) D@j6r
资本公积-其他 Capital surplus - others pa>C}jk}6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7f>=-sv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]fM|cN8(zM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E4X6f
盈余公积-储备基金 Surplus reserve - reserve fund QLd*f[n
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Scrj%h%[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %(YQ)=w
主营业务收入 Sales b84l`J
主营业务成本 Cost of sales h&0zR#t
主营业务税金及附加 Sales tax
[^qT?se{
营业费用 Operating expenses P 45Irir
管理费用 General and administrative expenses b$_81i
财务费用 Financial expenses hF2e--
投资收益 Investment income S{=5nR9 j
其他业务收入 Other operating income _**Nlp*%
营业外收入 Non-operating income MAek856
补贴收入 Subsidy income FIq'W:q:
其他业务支出 Other operating expenses i7Qb~RW
营业外支出 Non-operating expenses 6<lo0PQ"Z
所得税 Income tax /qLO/Mim
2R/|/>T v