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 。 w)Covz'uf
E b=}FuV
现金 Cash in hand LX^u_Iu
银行存款 Cash in bank ]`Oo%$Ue
其他货币资金-外埠存款Other monetary assets - cash in other cities 2WU@*%sk"
其他货币资金-银行本票 Other monetary assets - cashier‘s check [IK )
其他货币资金-银行汇票 Other monetary assets - bank draft [Q=dCX9%
其他货币资金-信用卡 Other monetary assets - credit cards fk_o@
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit BJ% eZ.
其他货币资金-存出投资款 Other monetary assets - cash for investment ?O>V%@
短期投资-股票投资 Investments - Short term - stocks 0v9rv.Y
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短期投资-债券投资 Investments - Short term - bonds mEG#>Gg$
短期投资-基金投资 Investments - Short term - funds &hRvol\J
短期投资-其他投资 Investments - Short term - others $@UN4B?y
短期投资跌价准备 Provision for short-term investment 7)s^8+
长期股权投资-股票投资 Long term equity investment - stocks OE}*2P/M>
长期股权投资-其他股权投资 Long term equity investment - others hWX% 66
长期债券投资-债券投资 Long term securities investemnt - bonds xQUu|gtL4
长期债券投资-其他债权投资 Long term securities investment - others Mbb x`
长期投资减值准备 Provision for long-term investment 9W(dmde>
应收票据 Notes receivable rF]h$Z8o
应收股利 Dividends receivable ~8lwe*lNV
应收利息 Interest receivable F&&$Qn_+
应收帐款 Trade debtors \hB5@e4i2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,_Z+8
预付帐款 Prepayment qAw x2fPu
应收补贴款 Allowance receivable .k,kTr$S
其他应收款 Other debtors gG/!,Q.Qh
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0}b
tXh
其他流动资产 Other current assets eut-U/3: #
物资采购 Purchase 0{=`on;
原材料 Raw materials Hla0 5N' 4
包装物 Packing materials `QXErw
低值易耗品 Low value consumbles '0FhL)x?"T
材料成本差异 Material cost difference v8y1b%
自制半成品 Self-manufactured goods 9=U
kV\m)
库存商品 Finished goods 92EWIHEWZ
商品进销差价 Difference between purchase & sales of commodities {~F4WjHJp
委托加工物资 Consigned processiong material 5-M&5f.
委托代销商品 Consignment-out ONe# r
KJ_
受托代销商品 Consignment-in uvrB5=u
分期收款发出商品 Goods on instalment sales Dc_yM
存货跌价准备 Provision for obsolete stocks lyGhdgWc
待摊费用 Prepaid expenses &}A[x1x06)
待处理流动资产损益 Unsettled G/L on current assets }I
:OsA w
待处理固定资产损益 Unsettled G/L on fixed assets d+'p@!W_
委托贷款-本金 Consignment loan - principle cJrmm2.0kD
委托贷款-利息 Consignment loan - interest 2RX!V@z.G
委托贷款-减值准备 Consignment loan - provision hRCed4qA
固定资产-房屋建筑物 Fixed assets - Buildings ?Orxmxc
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固定资产-机器设备 Fixed assets - Plant and machinery rnF/H=I/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %HL*c=
固定资产-运输设备 Fixed assets - Automobiles ^Y'HaneoM
累计折旧 Accumulated depreciation uXKERzg
固定资产减值准备 Impairment of fixed assets <TP=oq?I/
工程物资-专用材料 Project material - specific materials !T
UrQ
工程物资-专用设备 Project material - specific equipment .,OVzW
工程物资-预付大型设备款 Project material - prepaid for equipment [<6S%s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ypy
68_xyW
在建工程 Construction in progress C_7+a@?B
在建工程减值准备 Impairment of construction in progress f`[R7Q5
固定资产清理 Disposal of fixed assets 49vcoHlf
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how @~%r5pz6
无形资产-商标权 Intangible assets - trademark rights \ioH\9
无形资产-土地使用权 Intangible assets - land use rights ` eXaT8
无形资产-商誉 Intangible assets - goodwill ]bK=FIK2
无形资产减值准备 Impairment of intangible assets (_"*NY0
长期待摊费用 Deferred assets Y 1t\iU
未确认融资费用 Unrecognized finance fees svq<)hAf<
其他长期资产 Other long term assets 2* 2wY =
递延税款借项 Deferred assets debits FAj)OTI2S
应付票据 Notes payable PBp^|t]E>
应付帐款 Trade creditors #H:7@
预收帐款 Adanvances from customers 3J5!oF{H
代销商品款 Consignment-in payables w$Rro)?}7
其他应交款 Other payable to government ?W)A
其他应付款 Other creditors m8o(J\]
应付股利 Proposed dividends [DF,^4g
待转资产价值 Donated assets 3h *!V6%q
预计负债 Accrued liabilities 4B^ZnFJ%m
应付短期债券 Short-term debentures payable tfGHea)M
其他流动负债 Other current liabilities $
GTU$4u
预提费用 Accrued expenses urjjw.wZ
应付工资 Payroll payable _iir<}
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged /%;mqrdk
短期借款-信用借款 Bank loans - Short term - credit nuw70*ell
短期借款-担保借款 Bank loans - Short term - guaranteed pNKhc#
-w
一年内到期长期借款 Long term loans due within one year LRNh@g4ei
一年内到期长期应付款 Long term payable due within one year W;,C_
长期借款 Bank loans - Long term CL+}|7O(
应付债券-债券面值 Bond payable - Par value vuoQz\
应付债券-债券溢价 Bond payable - Excess J{k79v
应付债券-债券折价 Bond payable - Discount E/%9jDTQ
应付债券-应计利息 Bond payable - Accrued interest tV{4"Ij9[
长期应付款 Long term payable E6pMT^{K
专项应付款 Specific payable H kQ)n3
其他长期负债 Other long term liabilities i*@<y/&'
应交税金-所得税 Tax payable - income tax ]{ntt}3G,
应交税金-增值税 Tax payable - VAT FgB&b
应交税金-营业税 Tax payable - business tax c1E'$
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应交税金-消费税 Tax payable - consumable tax 4x 8)gE
应交税金-其他 Tax payable - others ZR(x%ews
递延税款贷项 Deferred taxation credit 70eb]\%
股本 Share capital mD^jd+
已归还投资 Investment returned n\^Tq<] a
利润分配-其他转入 Profit appropriation - other transfer in #~<0t(3Q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,"HL~2:~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /JWGifH
利润分配-提取储备基金 Profit appropriation - reserve fund Jz2N
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund CD~z=vlK-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a- |*?{o
利润分配-利润归还投资 Profit appropriation - return investment by profit yrC7F`.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends RsY3V=u
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e,Uo#T6J
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends SAyufLEv,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1$p2}Bf{n
期初未分配利润 Retained earnings, beginning of the year 4\4FolsK
资本公积-股本溢价 Capital surplus - share premium `Ch9~*p
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d~JKH&x<
资本公积-接受现金捐赠 Capital surplus - cash donation JYW)uJ
资本公积-股权投资准备 Capital surplus - investment reserve 8n*.).33
资本公积-拨款转入 Capital surplus - subsidiary VB,?Mo}R
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \E*d\hrl{
资本公积-其他 Capital surplus - others B4i!/@0s
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6er-{.L=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^$'z!+QRM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2kIa*#VOJ
盈余公积-储备基金 Surplus reserve - reserve fund U qFv}VsnF
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \uza=e
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Na?!;1]_
主营业务收入 Sales &GB:|I'%7
主营业务成本 Cost of sales IHcD*zQ
主营业务税金及附加 Sales tax -6n K<e`
营业费用 Operating expenses b"#WxgaF
管理费用 General and administrative expenses <
cqbUL
财务费用 Financial expenses [&#/]Ul'
投资收益 Investment income Cc%LztP>
其他业务收入 Other operating income
er!DYv
营业外收入 Non-operating income f;x
kT
补贴收入 Subsidy income BA%pY|"Q
其他业务支出 Other operating expenses NqDHCI
营业外支出 Non-operating expenses .U?'i<
所得税 Income tax TwVlg;
/ ;,Md,p