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 。 X!~y&[;[C
/%7&De6Xg
现金 Cash in hand |%|Vlu
银行存款 Cash in bank LcA7f'GVK
其他货币资金-外埠存款Other monetary assets - cash in other cities u' kG(<0Y
其他货币资金-银行本票 Other monetary assets - cashier‘s check XefmC6X
其他货币资金-银行汇票 Other monetary assets - bank draft P~lU`.X}
其他货币资金-信用卡 Other monetary assets - credit cards j-"34
其他货币资金-信用证保证金 Other monetary assets - L/C deposit x)eF{%QB
其他货币资金-存出投资款 Other monetary assets - cash for investment G `3{Q7k
短期投资-股票投资 Investments - Short term - stocks tcl9:2/^]
短期投资-债券投资 Investments - Short term - bonds nIL67&
短期投资-基金投资 Investments - Short term - funds j@+$lU*r
短期投资-其他投资 Investments - Short term - others t~4Cf])
短期投资跌价准备 Provision for short-term investment f<rn't{
长期股权投资-股票投资 Long term equity investment - stocks 8_Uhh5[
长期股权投资-其他股权投资 Long term equity investment - others stW
G`>X
长期债券投资-债券投资 Long term securities investemnt - bonds Qa:[iF
长期债券投资-其他债权投资 Long term securities investment - others -w"lW7
长期投资减值准备 Provision for long-term investment KTot40osj
应收票据 Notes receivable +hispU3ia
应收股利 Dividends receivable 0!0o[3*
应收利息 Interest receivable <ty]z!B
应收帐款 Trade debtors |w#~v%w
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
m`$Q/SyvG
预付帐款 Prepayment Gl|n }wo$
应收补贴款 Allowance receivable F1-C8V2H
其他应收款 Other debtors /joY? T
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors LxWd_B
其他流动资产 Other current assets I]
[&*V1
物资采购 Purchase +kE~OdZG
原材料 Raw materials E>5p7=Or;"
包装物 Packing materials FZ]+(Q"]:
低值易耗品 Low value consumbles ,=G]tnsv^
材料成本差异 Material cost difference #+U1QOsz
自制半成品 Self-manufactured goods )'RaMo` 4
库存商品 Finished goods [ "3
s
商品进销差价 Difference between purchase & sales of commodities oqbz!dM(Z
委托加工物资 Consigned processiong material Z'!ORn#M
委托代销商品 Consignment-out UA~ 4O Q]
受托代销商品 Consignment-in N`?/kubD
分期收款发出商品 Goods on instalment sales w8 UUeF
存货跌价准备 Provision for obsolete stocks -$g~,dIwj
待摊费用 Prepaid expenses @b., pwZF
待处理流动资产损益 Unsettled G/L on current assets ),Yk53G6c
待处理固定资产损益 Unsettled G/L on fixed assets kkb+qo
委托贷款-本金 Consignment loan - principle @Y.r ,q
委托贷款-利息 Consignment loan - interest [dFcxzM-N
委托贷款-减值准备 Consignment loan - provision 2T(+VeMQ=
固定资产-房屋建筑物 Fixed assets - Buildings rMjb,2*rC7
固定资产-机器设备 Fixed assets - Plant and machinery p"jze3mF
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Oi^cs=}
固定资产-运输设备 Fixed assets - Automobiles |7A}LA
累计折旧 Accumulated depreciation $YY{|8@kjv
固定资产减值准备 Impairment of fixed assets ?Y8hy|`
工程物资-专用材料 Project material - specific materials 2.MUQ;O
X
工程物资-专用设备 Project material - specific equipment gdqBT]j
工程物资-预付大型设备款 Project material - prepaid for equipment XSK<hr0m
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0#uB[N
在建工程 Construction in progress c[ 0`8s!
在建工程减值准备 Impairment of construction in progress 4J(-~
固定资产清理 Disposal of fixed assets y`7<
c5zD
无形资产-专利权 Intangible assets - patent 5=#d#dDc
无形资产-非专利技术 Intangible assets - industrial property and know-how I"3C/ pU2
无形资产-商标权 Intangible assets - trademark rights #Y
无形资产-土地使用权 Intangible assets - land use rights \~Z%}$ =
无形资产-商誉 Intangible assets - goodwill >35w"a7S
无形资产减值准备 Impairment of intangible assets 9xzow,mi
长期待摊费用 Deferred assets m]fU V8U
未确认融资费用 Unrecognized finance fees fXl2i]L(^B
其他长期资产 Other long term assets M,li\)J!&
递延税款借项 Deferred assets debits >D~8iuy]8.
应付票据 Notes payable cVxO\M
应付帐款 Trade creditors X?< L<:.
预收帐款 Adanvances from customers NR
k~
代销商品款 Consignment-in payables vbtZ5Gm
其他应交款 Other payable to government gg%)#0Zi
其他应付款 Other creditors pO:]3qv
应付股利 Proposed dividends TKsP#Dt/
待转资产价值 Donated assets 39P55B/o%
预计负债 Accrued liabilities Pz:,de~5Qm
应付短期债券 Short-term debentures payable vZ srlHb
其他流动负债 Other current liabilities ?(K=du
预提费用 Accrued expenses Q#qfuwz
应付工资 Payroll payable U2W Hs3
应付福利费 Welfare payable .S/zxf~h
短期借款-抵押借款 Bank loans - Short term - pledged R@tEC)Zn
短期借款-信用借款 Bank loans - Short term - credit D g0rVV6c
短期借款-担保借款 Bank loans - Short term - guaranteed >.K%W*t
一年内到期长期借款 Long term loans due within one year &$_!S!Sa/
一年内到期长期应付款 Long term payable due within one year V!^0E.?a
长期借款 Bank loans - Long term HKT, 5
应付债券-债券面值 Bond payable - Par value "Z,T%]
应付债券-债券溢价 Bond payable - Excess CZeZk
应付债券-债券折价 Bond payable - Discount `W~
应付债券-应计利息 Bond payable - Accrued interest x`@`y7(
长期应付款 Long term payable "qR, V9\
专项应付款 Specific payable N_iy4W(NU
其他长期负债 Other long term liabilities |#Lz0<c;
应交税金-所得税 Tax payable - income tax u)o-H!a
应交税金-增值税 Tax payable - VAT .o/uA
应交税金-营业税 Tax payable - business tax ku]?"{Xx
应交税金-消费税 Tax payable - consumable tax M_ %-A
应交税金-其他 Tax payable - others qA`@~\qh"
递延税款贷项 Deferred taxation credit $^{#hYq)o
股本 Share capital K#X/j'$^
已归还投资 Investment returned ZBY2,%nAo
利润分配-其他转入 Profit appropriation - other transfer in nC%qdzT
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Fc \]*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wW)(mY?
利润分配-提取储备基金 Profit appropriation - reserve fund E JuTv%Y8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +BL4 6Bq
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J9]cs?`)
利润分配-利润归还投资 Profit appropriation - return investment by profit Rky]F+J
利润分配-应付优先股股利 Profit appropriation - preference shares dividends m=^]9
3+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !Pnjr T
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &
b5(Su
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ZnI15bsDx
期初未分配利润 Retained earnings, beginning of the year zN[&
iKf
资本公积-股本溢价 Capital surplus - share premium T~Bj],k_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KHHYk>FR
资本公积-接受现金捐赠 Capital surplus - cash donation AzXLlQ
资本公积-股权投资准备 Capital surplus - investment reserve A7+ZY,
资本公积-拨款转入 Capital surplus - subsidiary Q#SQ@oUzD
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -XCs?@8EQ
资本公积-其他 Capital surplus - others 6V JudNA
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XJ3sqcS
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
23L>)Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve LAxN?ok9gD
盈余公积-储备基金 Surplus reserve - reserve fund QNU~G3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1a{r1([)
盈余公积-利润归还投资 Surplus reserve - reture investment by investment n^ fUKi*;
主营业务收入 Sales M;ADL|
主营业务成本 Cost of sales llX `
主营业务税金及附加 Sales tax q: FhuOP
营业费用 Operating expenses mi Q*enZi
管理费用 General and administrative expenses
-NN=(p!<
财务费用 Financial expenses
&Q?@VNi
投资收益 Investment income h`1<+1J9
其他业务收入 Other operating income $B%KkD
营业外收入 Non-operating income ,7)
hrA$(
补贴收入 Subsidy income
d:K\W[$Bz
其他业务支出 Other operating expenses ;j1E 6
营业外支出 Non-operating expenses =ejU(1 g
所得税 Income tax =cjO]
}5oI` 9VT