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 。 %'Zc2h&z
2t+D8 d|c<
现金 Cash in hand "-w^D!C
银行存款 Cash in bank \7pipde
其他货币资金-外埠存款Other monetary assets - cash in other cities A_!QrM
其他货币资金-银行本票 Other monetary assets - cashier‘s check ze`1fO|%
其他货币资金-银行汇票 Other monetary assets - bank draft J,f/fPaf7
其他货币资金-信用卡 Other monetary assets - credit cards q[7CPE0n
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6cJ<9i
&
其他货币资金-存出投资款 Other monetary assets - cash for investment =96G8hlT
短期投资-股票投资 Investments - Short term - stocks tawe Gc%~
短期投资-债券投资 Investments - Short term - bonds ^:`oP"%-T
短期投资-基金投资 Investments - Short term - funds 3Jk[/.h
短期投资-其他投资 Investments - Short term - others MkwU<ae AB
短期投资跌价准备 Provision for short-term investment t/}L36@+
长期股权投资-股票投资 Long term equity investment - stocks (+*
][|T
长期股权投资-其他股权投资 Long term equity investment - others U^MuZ
长期债券投资-债券投资 Long term securities investemnt - bonds 8zY)J #
长期债券投资-其他债权投资 Long term securities investment - others kw*)/$5]
长期投资减值准备 Provision for long-term investment Yc^%zxub
应收票据 Notes receivable RctU' T
应收股利 Dividends receivable bW53" `X
应收利息 Interest receivable \V,c]I
应收帐款 Trade debtors tQWWgLM
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Q]@c&* _|
预付帐款 Prepayment ]*qU+&
应收补贴款 Allowance receivable Y9F)`17
其他应收款 Other debtors zDD4m`2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors $B\ H
其他流动资产 Other current assets jpRBER_X
物资采购 Purchase zh\$t]d<I
原材料 Raw materials @5xu>g Kn
包装物 Packing materials nZfs=@w:y
低值易耗品 Low value consumbles MaO"#{i
材料成本差异 Material cost difference ',7a E@PJ
自制半成品 Self-manufactured goods \R(R9cry
库存商品 Finished goods @Br
{!#Wf
商品进销差价 Difference between purchase & sales of commodities [E7
MsX
委托加工物资 Consigned processiong material e+. \pe\
委托代销商品 Consignment-out FZF @
受托代销商品 Consignment-in W^es;5
分期收款发出商品 Goods on instalment sales wJe?t$ac?
存货跌价准备 Provision for obsolete stocks >{C\H.N
待摊费用 Prepaid expenses ?7
\\e ;j}
待处理流动资产损益 Unsettled G/L on current assets >c4/?YV
待处理固定资产损益 Unsettled G/L on fixed assets [:iv4>ZZ
委托贷款-本金 Consignment loan - principle t V03+&jF
委托贷款-利息 Consignment loan - interest i
ib
委托贷款-减值准备 Consignment loan - provision _%~$'Hy
固定资产-房屋建筑物 Fixed assets - Buildings !nd*W"_gQ/
固定资产-机器设备 Fixed assets - Plant and machinery MuwQZ]u
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures SHV4!xP-V
固定资产-运输设备 Fixed assets - Automobiles LH2PTW\b!6
累计折旧 Accumulated depreciation ^rL_C}YBj-
固定资产减值准备 Impairment of fixed assets 5+- I5HX|~
工程物资-专用材料 Project material - specific materials o:"anHs
工程物资-专用设备 Project material - specific equipment %T!J$a)qf
工程物资-预付大型设备款 Project material - prepaid for equipment (&[[46
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production x&Cp> +i
在建工程 Construction in progress TW7:q83{l
在建工程减值准备 Impairment of construction in progress im]g(#GnKh
固定资产清理 Disposal of fixed assets PE"v*9k
无形资产-专利权 Intangible assets - patent 9
XLFHV("
无形资产-非专利技术 Intangible assets - industrial property and know-how c0_E_~
无形资产-商标权 Intangible assets - trademark rights rv>^TR*,!
无形资产-土地使用权 Intangible assets - land use rights @*>Sw>oet
无形资产-商誉 Intangible assets - goodwill y<- _(^
无形资产减值准备 Impairment of intangible assets 2 rN ,D(
长期待摊费用 Deferred assets &H||&Z[pk
未确认融资费用 Unrecognized finance fees @?kM'*mrZM
其他长期资产 Other long term assets =8Ehrlq
递延税款借项 Deferred assets debits \K
iwUz
应付票据 Notes payable + H_WlYg-
应付帐款 Trade creditors 4-R^/A0
预收帐款 Adanvances from customers ^e Gue
代销商品款 Consignment-in payables El-
? %
其他应交款 Other payable to government )
J D(`
其他应付款 Other creditors p
`F9Amb
应付股利 Proposed dividends C[uOReo
待转资产价值 Donated assets VsK>6S\T
预计负债 Accrued liabilities
?wb+L
应付短期债券 Short-term debentures payable _Ov;4nt!
其他流动负债 Other current liabilities pZ(Fx&fy
预提费用 Accrued expenses 9Q;c,]
应付工资 Payroll payable cXnKCzSxZq
应付福利费 Welfare payable e`K)_>^n#
短期借款-抵押借款 Bank loans - Short term - pledged ]y@F8$D!
短期借款-信用借款 Bank loans - Short term - credit ;eL9{eF
短期借款-担保借款 Bank loans - Short term - guaranteed 4)6xU4eBaL
一年内到期长期借款 Long term loans due within one year .8WXC
一年内到期长期应付款 Long term payable due within one year FLZWZ
;
长期借款 Bank loans - Long term )$Mmn
应付债券-债券面值 Bond payable - Par value Oakb
'
应付债券-债券溢价 Bond payable - Excess L';MP^
应付债券-债券折价 Bond payable - Discount c{+A J8
应付债券-应计利息 Bond payable - Accrued interest q.#[TI ^
长期应付款 Long term payable MJ`
3ta
专项应付款 Specific payable U]|agz>
其他长期负债 Other long term liabilities l_rn++
应交税金-所得税 Tax payable - income tax w|[RDaA b
应交税金-增值税 Tax payable - VAT )~J>X{hy
应交税金-营业税 Tax payable - business tax ao" %WX
应交税金-消费税 Tax payable - consumable tax iRV~Il#~!
应交税金-其他 Tax payable - others !y:%0{l
递延税款贷项 Deferred taxation credit cO2& VC
股本 Share capital H(
jXI
已归还投资 Investment returned [,RI-#n
利润分配-其他转入 Profit appropriation - other transfer in epHJ@ W@#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j@gMbiu
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O,2~"~kF
利润分配-提取储备基金 Profit appropriation - reserve fund }@1q
@xU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l_'[27
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
-t2T(ha
利润分配-利润归还投资 Profit appropriation - return investment by profit a ]Eg!Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends V
r(J+1@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uMb>xxf
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WtulTAfN
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YTQt3=1ii
期初未分配利润 Retained earnings, beginning of the year \c v?^AI
资本公积-股本溢价 Capital surplus - share premium xT&(n/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^N}Wnk7ks'
资本公积-接受现金捐赠 Capital surplus - cash donation
`;|5
资本公积-股权投资准备 Capital surplus - investment reserve 9>zcBG8f
资本公积-拨款转入 Capital surplus - subsidiary F~:O.$f]G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DZ7
gcC
资本公积-其他 Capital surplus - others aI(7nJ=R
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9E2j!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g]c[O*NTL
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \0l>q
,
盈余公积-储备基金 Surplus reserve - reserve fund 0P^L }VVX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund %CwL:.|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gWABY%!}
主营业务收入 Sales =gfI!w
主营业务成本 Cost of sales *L6PLe
主营业务税金及附加 Sales tax j"^+oxH
营业费用 Operating expenses 7(M(7}EKA
管理费用 General and administrative expenses &AVpLf:?
财务费用 Financial expenses RIu~ @
投资收益 Investment income /-bF$)vN
其他业务收入 Other operating income <!-sZ_qq
营业外收入 Non-operating income J:uW`R
补贴收入 Subsidy income \!IMaB]
其他业务支出 Other operating expenses )VL96 did
营业外支出 Non-operating expenses a?|vQ*W
所得税 Income tax YprHwL
;6@r-r