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 。 uz#eO|z@o
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现金 Cash in hand Ei?9M^w
银行存款 Cash in bank UVoLHd
其他货币资金-外埠存款Other monetary assets - cash in other cities hk lO:,`
其他货币资金-银行本票 Other monetary assets - cashier‘s check <p L;-
其他货币资金-银行汇票 Other monetary assets - bank draft D?*sdm9r`
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit $jm>tW&;
其他货币资金-存出投资款 Other monetary assets - cash for investment H>X>5_{}
短期投资-股票投资 Investments - Short term - stocks :zn ?<(sQ
短期投资-债券投资 Investments - Short term - bonds C}8e<[})
短期投资-基金投资 Investments - Short term - funds }JpslY*aS
短期投资-其他投资 Investments - Short term - others (fk, 80
短期投资跌价准备 Provision for short-term investment mb*h73{{
长期股权投资-股票投资 Long term equity investment - stocks K+\0}qn
长期股权投资-其他股权投资 Long term equity investment - others ]\9B?W(#
长期债券投资-债券投资 Long term securities investemnt - bonds \dxW44sM
长期债券投资-其他债权投资 Long term securities investment - others I$6
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长期投资减值准备 Provision for long-term investment (HV~ '5D
应收票据 Notes receivable M5ySs\O4
应收股利 Dividends receivable M\.T 0M_
应收利息 Interest receivable HBga'xJ
应收帐款 Trade debtors jO3u]5}.6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors `6S=KRv
预付帐款 Prepayment <cfH'~
应收补贴款 Allowance receivable j2{,1h j
其他应收款 Other debtors Mp=kZs/
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors TLL[F;uZ
其他流动资产 Other current assets \,cKt_{ u
物资采购 Purchase ^s(X VVA
原材料 Raw materials LN3dp?;_{
包装物 Packing materials NV:XPw/
低值易耗品 Low value consumbles |>o0d~s
材料成本差异 Material cost difference PHiX:0zT
自制半成品 Self-manufactured goods
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库存商品 Finished goods E[Ws} n.
商品进销差价 Difference between purchase & sales of commodities 18w^7!F?~u
委托加工物资 Consigned processiong material Sc"4%L
委托代销商品 Consignment-out I.
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受托代销商品 Consignment-in T~~$=vP9
分期收款发出商品 Goods on instalment sales |`t!aG8
存货跌价准备 Provision for obsolete stocks m)]fJ_
待摊费用 Prepaid expenses [sY1|eX
待处理流动资产损益 Unsettled G/L on current assets 3f2Hjk7,d
待处理固定资产损益 Unsettled G/L on fixed assets &F*QYz[
委托贷款-本金 Consignment loan - principle uSQ>oi]
委托贷款-利息 Consignment loan - interest a$ ! {Tob2
委托贷款-减值准备 Consignment loan - provision ]gZ8b-
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固定资产-房屋建筑物 Fixed assets - Buildings d
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固定资产-机器设备 Fixed assets - Plant and machinery vyx\N{
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5
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固定资产-运输设备 Fixed assets - Automobiles \A\yuJ=
累计折旧 Accumulated depreciation , ZP3F+XKb
固定资产减值准备 Impairment of fixed assets kcz#8K]~
工程物资-专用材料 Project material - specific materials =UKR<@QrK
工程物资-专用设备 Project material - specific equipment .bBQhf.&"
工程物资-预付大型设备款 Project material - prepaid for equipment \gz
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production )w
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在建工程 Construction in progress %WT:RT_
在建工程减值准备 Impairment of construction in progress e%v4,8
固定资产清理 Disposal of fixed assets L9
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无形资产-专利权 Intangible assets - patent @G$<6CG\
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights #m$% S%s
无形资产-土地使用权 Intangible assets - land use rights JO^
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无形资产-商誉 Intangible assets - goodwill 1 l*(8!_
无形资产减值准备 Impairment of intangible assets E+c3KqM
长期待摊费用 Deferred assets |tJ%:`DGw
未确认融资费用 Unrecognized finance fees MbF e1U]B
其他长期资产 Other long term assets >/`cmNmb
递延税款借项 Deferred assets debits F#bo4'&>@
应付票据 Notes payable DMxS-hl
应付帐款 Trade creditors ~S_IU">E
预收帐款 Adanvances from customers (*WZsfk>/<
代销商品款 Consignment-in payables `"b7y(M
其他应交款 Other payable to government Z
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其他应付款 Other creditors ~q|e];tA
应付股利 Proposed dividends q.b4m 'J
待转资产价值 Donated assets {2clOUi
预计负债 Accrued liabilities 8*PAgPj a
应付短期债券 Short-term debentures payable t7+Ic
其他流动负债 Other current liabilities l}-`E@w
预提费用 Accrued expenses Aag)c~D
应付工资 Payroll payable Fx:en|g
应付福利费 Welfare payable p}zk&`
短期借款-抵押借款 Bank loans - Short term - pledged W#\};P
短期借款-信用借款 Bank loans - Short term - credit n_&)VF#n(
短期借款-担保借款 Bank loans - Short term - guaranteed _
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一年内到期长期借款 Long term loans due within one year }
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一年内到期长期应付款 Long term payable due within one year rJQ|Oi&1i
长期借款 Bank loans - Long term mS&\m#s<
应付债券-债券面值 Bond payable - Par value cB F%]
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应付债券-债券溢价 Bond payable - Excess (Dh;=xG
应付债券-债券折价 Bond payable - Discount lnSE+YJ>
应付债券-应计利息 Bond payable - Accrued interest X6*y/KGN
长期应付款 Long term payable u2O^3rG-
专项应付款 Specific payable $#JVI:
其他长期负债 Other long term liabilities UVmyOC[Y{
应交税金-所得税 Tax payable - income tax $5CY<,f
应交税金-增值税 Tax payable - VAT a&aIkD
应交税金-营业税 Tax payable - business tax WJ4UJdf'
应交税金-消费税 Tax payable - consumable tax {#M{~
应交税金-其他 Tax payable - others uWtS83i
递延税款贷项 Deferred taxation credit V+~{a:8[pq
股本 Share capital e.ym7L]$O
已归还投资 Investment returned +pViHOJu&V
利润分配-其他转入 Profit appropriation - other transfer in -t'oW*kdL
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?F!J@Xn5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '"\Mjz)/
利润分配-提取储备基金 Profit appropriation - reserve fund s ^R2jueR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5f@YrTO[@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4m!3P"$
利润分配-利润归还投资 Profit appropriation - return investment by profit ,vw`YKg
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f /i,Zw
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :BxYaAVt^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends X&oy.Roo
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U9sub6w 6
期初未分配利润 Retained earnings, beginning of the year p)&\>
资本公积-股本溢价 Capital surplus - share premium 6@ ^`-N;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tU/NwA"
资本公积-接受现金捐赠 Capital surplus - cash donation #|h8u`
资本公积-股权投资准备 Capital surplus - investment reserve n(Op<
资本公积-拨款转入 Capital surplus - subsidiary VgoKi
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }eFUw
资本公积-其他 Capital surplus - others <U`Nb) &
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?ML<o>OKg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sl O9H6<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -"9)c^KVx
盈余公积-储备基金 Surplus reserve - reserve fund xm,yqM!0A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund R*eM 1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment grAL4
主营业务收入 Sales <%uZwk>#
主营业务成本 Cost of sales r9*H-V$
主营业务税金及附加 Sales tax L>GYj6D9
营业费用 Operating expenses &-Er n/[
管理费用 General and administrative expenses u`,R0=<4
财务费用 Financial expenses 1U9N8{xg9
投资收益 Investment income
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其他业务收入 Other operating income jN>UW}?
营业外收入 Non-operating income >8t[EsW/
补贴收入 Subsidy income 1RHH<c%2n
其他业务支出 Other operating expenses y+R$pzX
营业外支出 Non-operating expenses m?G+#k;K
所得税 Income tax t1s@Ub5);I
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