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 。 t{$t3>p-t
TOQvZ?_
现金 Cash in hand I)6)~[:'
银行存款 Cash in bank JI.ad_IR
其他货币资金-外埠存款Other monetary assets - cash in other cities wJ{M&n1H
其他货币资金-银行本票 Other monetary assets - cashier‘s check "B.l j)
其他货币资金-银行汇票 Other monetary assets - bank draft WHU&9N
其他货币资金-信用卡 Other monetary assets - credit cards _:{XL c
其他货币资金-信用证保证金 Other monetary assets - L/C deposit )UWE.oBI
其他货币资金-存出投资款 Other monetary assets - cash for investment >8ePx,+!
短期投资-股票投资 Investments - Short term - stocks )yjHABGJ
短期投资-债券投资 Investments - Short term - bonds IuPwFf)
短期投资-基金投资 Investments - Short term - funds k1X <jC]P
短期投资-其他投资 Investments - Short term - others JMoWA0f
短期投资跌价准备 Provision for short-term investment &cZD{Z
长期股权投资-股票投资 Long term equity investment - stocks u+hzCCwtR
长期股权投资-其他股权投资 Long term equity investment - others 7.]ZD`"Bb
长期债券投资-债券投资 Long term securities investemnt - bonds (HY|0Bgr
长期债券投资-其他债权投资 Long term securities investment - others ^NP" m
长期投资减值准备 Provision for long-term investment 8G9V8hS1#B
应收票据 Notes receivable F$)Ki(mq
应收股利 Dividends receivable hF6EOCY6D
应收利息 Interest receivable <jV_J+#
应收帐款 Trade debtors gX);/;9mm+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors pCv=rK@
预付帐款 Prepayment )5B90[M|t
应收补贴款 Allowance receivable B;^7Yu0,
其他应收款 Other debtors m|'TPy
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "}EydG"=
其他流动资产 Other current assets o#G7gzw)
物资采购 Purchase KVJiCdg-
原材料 Raw materials
BVG 3 T
包装物 Packing materials N1_nBQF )
低值易耗品 Low value consumbles 2&dtOyxo>
材料成本差异 Material cost difference 8%Pjx7'<
自制半成品 Self-manufactured goods \s[Uq
库存商品 Finished goods 1'M<{h<sP
商品进销差价 Difference between purchase & sales of commodities RzXxnx)]q
委托加工物资 Consigned processiong material yt$V<8a
委托代销商品 Consignment-out hb`(d_= 7F
受托代销商品 Consignment-in &AC-?R|Dp
分期收款发出商品 Goods on instalment sales W*gu*H^s~
存货跌价准备 Provision for obsolete stocks jh9^5"vQ
待摊费用 Prepaid expenses IS"UBJ6p
待处理流动资产损益 Unsettled G/L on current assets BH\qm
(X
待处理固定资产损益 Unsettled G/L on fixed assets n
,`!yw
委托贷款-本金 Consignment loan - principle }*;Hhbox
委托贷款-利息 Consignment loan - interest Aqq%HgY:t
委托贷款-减值准备 Consignment loan - provision 6:J @
固定资产-房屋建筑物 Fixed assets - Buildings JeuW/:Wv
固定资产-机器设备 Fixed assets - Plant and machinery &%rXRP
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
W&)OiZN
固定资产-运输设备 Fixed assets - Automobiles 8\/E/o3
累计折旧 Accumulated depreciation R|`}z"4C
固定资产减值准备 Impairment of fixed assets ]e 81O#t3
工程物资-专用材料 Project material - specific materials yjc:+Y{5'
工程物资-专用设备 Project material - specific equipment taw
#r
工程物资-预付大型设备款 Project material - prepaid for equipment zS]Yd9;X1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production OE WIP
在建工程 Construction in progress dX` _Y
在建工程减值准备 Impairment of construction in progress ;D
BO
固定资产清理 Disposal of fixed assets V\^?V|
无形资产-专利权 Intangible assets - patent 9w (QM-u
无形资产-非专利技术 Intangible assets - industrial property and know-how ,:j^EDCsaJ
无形资产-商标权 Intangible assets - trademark rights jO3Z2/#
无形资产-土地使用权 Intangible assets - land use rights 27}k63 \
无形资产-商誉 Intangible assets - goodwill
n~k;9`
无形资产减值准备 Impairment of intangible assets TAIcp*)ZM
长期待摊费用 Deferred assets ]Ocf %(
未确认融资费用 Unrecognized finance fees D:M0_4S
其他长期资产 Other long term assets i e%ZX
递延税款借项 Deferred assets debits d2Bn`VI
应付票据 Notes payable yD$rls:v<
应付帐款 Trade creditors USfOc
预收帐款 Adanvances from customers hI]KT a
代销商品款 Consignment-in payables 3@_je)s
其他应交款 Other payable to government "EDn;l-Q
其他应付款 Other creditors ?E=&LAI#
应付股利 Proposed dividends tNoo3&
待转资产价值 Donated assets j8YMod=
预计负债 Accrued liabilities rU%\ 8T0f
应付短期债券 Short-term debentures payable 6(VCQ{
其他流动负债 Other current liabilities AS'a'x>8>,
预提费用 Accrued expenses x/R|i%u-s
应付工资 Payroll payable #Q"el3P+q
应付福利费 Welfare payable `dx+
Qp
短期借款-抵押借款 Bank loans - Short term - pledged hT#[[md"
短期借款-信用借款 Bank loans - Short term - credit !zVuO*+
短期借款-担保借款 Bank loans - Short term - guaranteed T[*
=7jnJQ
一年内到期长期借款 Long term loans due within one year \&n]W\
一年内到期长期应付款 Long term payable due within one year v_En9~e^n
长期借款 Bank loans - Long term /)e&4.6
应付债券-债券面值 Bond payable - Par value p(:\)HP)R
应付债券-债券溢价 Bond payable - Excess <{JHFU`^
应付债券-债券折价 Bond payable - Discount J#!:Z8b
应付债券-应计利息 Bond payable - Accrued interest !i2=zlpb[
长期应付款 Long term payable ^D
;X
专项应付款 Specific payable %DbL|;z1
其他长期负债 Other long term liabilities Z
~:S0HDP
应交税金-所得税 Tax payable - income tax &1{RuV&t
应交税金-增值税 Tax payable - VAT w%g@
X6
应交税金-营业税 Tax payable - business tax H_3S#.
应交税金-消费税 Tax payable - consumable tax YR=<xn;m.
应交税金-其他 Tax payable - others z+C>P4c-y&
递延税款贷项 Deferred taxation credit uL1e?
股本 Share capital 3W5|Y@0
已归还投资 Investment returned EL;Ir tU
利润分配-其他转入 Profit appropriation - other transfer in r*OSEzGUz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :w_Zr
5H]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^8a,gA8.
利润分配-提取储备基金 Profit appropriation - reserve fund &>ii2% 4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g~S>_~WL
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C7[_#1Oz
利润分配-利润归还投资 Profit appropriation - return investment by profit '(7]jug
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "[q/2vC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .R#p<"$I
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~
b!mKyrZ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;^^u _SuH
期初未分配利润 Retained earnings, beginning of the year bW7tJ
资本公积-股本溢价 Capital surplus - share premium s=!
y%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve yNoJrA
资本公积-接受现金捐赠 Capital surplus - cash donation 6@t4pML
资本公积-股权投资准备 Capital surplus - investment reserve !;x
资本公积-拨款转入 Capital surplus - subsidiary 4/&U
s
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _>9|"seR
资本公积-其他 Capital surplus - others
FVPhk 2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @0; 9.jml,
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T2P0(rEz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hc4<`W{
盈余公积-储备基金 Surplus reserve - reserve fund 5? &k? v@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z2_eT
C
u
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ou"QUn|
主营业务收入 Sales I3uaEv7OZc
主营业务成本 Cost of sales J^R))R=
主营业务税金及附加 Sales tax `(vgBz`e[
营业费用 Operating expenses (`5No:?v<
管理费用 General and administrative expenses cpF\^[D
财务费用 Financial expenses KwndY,QD
投资收益 Investment income -v'7;L0K
其他业务收入 Other operating income mL?9AxO
营业外收入 Non-operating income hPE#l?H@A
补贴收入 Subsidy income >pW8K[
其他业务支出 Other operating expenses (\{9W
营业外支出 Non-operating expenses R
rs?I,NV
所得税 Income tax 4_TxFulX.
QrDzfe[