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 。 zj G>=2
\U^0E> d
现金 Cash in hand
^G5BD_
银行存款 Cash in bank o_un=ygU
其他货币资金-外埠存款Other monetary assets - cash in other cities "wk~[>
其他货币资金-银行本票 Other monetary assets - cashier‘s check j\V9o9D
其他货币资金-银行汇票 Other monetary assets - bank draft [3Qu @;"&
其他货币资金-信用卡 Other monetary assets - credit cards AEjkqG4qv
其他货币资金-信用证保证金 Other monetary assets - L/C deposit [Xy^M3
其他货币资金-存出投资款 Other monetary assets - cash for investment Q~/TqG
U
短期投资-股票投资 Investments - Short term - stocks eURy]
短期投资-债券投资 Investments - Short term - bonds eBZ^YY<*g
短期投资-基金投资 Investments - Short term - funds &?.k-:iN
短期投资-其他投资 Investments - Short term - others
tx-HY<
短期投资跌价准备 Provision for short-term investment vfW
长期股权投资-股票投资 Long term equity investment - stocks Vq)6+n8o
长期股权投资-其他股权投资 Long term equity investment - others 7nh,j <~;2
长期债券投资-债券投资 Long term securities investemnt - bonds +.i?UHNB
长期债券投资-其他债权投资 Long term securities investment - others _O!)aD
长期投资减值准备 Provision for long-term investment m@K5eh
应收票据 Notes receivable &p\fdR4e
应收股利 Dividends receivable O0?.$f9 s
应收利息 Interest receivable 8"2
Y$*)(
应收帐款 Trade debtors ~b}@*fq
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors wKe$(>d"L
预付帐款 Prepayment qPgLSZv
应收补贴款 Allowance receivable I+ZK \?Rs
其他应收款 Other debtors 'B;aXy/JC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fV[(s7vW
其他流动资产 Other current assets I`
%\ "bF@
物资采购 Purchase X2
{n&K
原材料 Raw materials E;l|I
A/7
包装物 Packing materials eT??F
低值易耗品 Low value consumbles [<~1.L^I
材料成本差异 Material cost difference d
]LF5*i
自制半成品 Self-manufactured goods ,3^gB,ka
库存商品 Finished goods } $:uN
商品进销差价 Difference between purchase & sales of commodities tz(\|0WDQ
委托加工物资 Consigned processiong material ,X Zo0!
委托代销商品 Consignment-out A?{ X5`y
受托代销商品 Consignment-in 9Vp|a&Ana
分期收款发出商品 Goods on instalment sales P19nF[A
存货跌价准备 Provision for obsolete stocks F<8Rr#Z
待摊费用 Prepaid expenses
&m=Xg(G~c
待处理流动资产损益 Unsettled G/L on current assets hdB.u^!
待处理固定资产损益 Unsettled G/L on fixed assets ;lqtw]4v
委托贷款-本金 Consignment loan - principle ;k6>*wFl|!
委托贷款-利息 Consignment loan - interest (;1FhIi&
委托贷款-减值准备 Consignment loan - provision #*^vd{fl
固定资产-房屋建筑物 Fixed assets - Buildings )+]8T6~
N
固定资产-机器设备 Fixed assets - Plant and machinery 2#z 6= M~A
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures kz]vXJ
固定资产-运输设备 Fixed assets - Automobiles Eq>3|(UT
累计折旧 Accumulated depreciation CJA5w[m
固定资产减值准备 Impairment of fixed assets r&AX
工程物资-专用材料 Project material - specific materials 3eUTV<!
工程物资-专用设备 Project material - specific equipment (eS/Q%ZGK
工程物资-预付大型设备款 Project material - prepaid for equipment [zp v3Uw
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >*ey
7g
在建工程 Construction in progress x\ieWF1
在建工程减值准备 Impairment of construction in progress R[
"2kEF
固定资产清理 Disposal of fixed assets +QNFu){G
无形资产-专利权 Intangible assets - patent neW_mu;~Z
无形资产-非专利技术 Intangible assets - industrial property and know-how .k5
TQt
无形资产-商标权 Intangible assets - trademark rights +^% y&8e
无形资产-土地使用权 Intangible assets - land use rights \VmqK&9
无形资产-商誉 Intangible assets - goodwill Kg0
Vbzvb
无形资产减值准备 Impairment of intangible assets V|.
3
Z\(
长期待摊费用 Deferred assets >Lo 0,b$
未确认融资费用 Unrecognized finance fees Q9X7-\n
其他长期资产 Other long term assets 1
h(oty2p
递延税款借项 Deferred assets debits &Mz3CC6
应付票据 Notes payable 8zew8I~s
应付帐款 Trade creditors VO ^[7Y
预收帐款 Adanvances from customers @NMFurm
代销商品款 Consignment-in payables a`5ODW+
其他应交款 Other payable to government F"O{eK0T
其他应付款 Other creditors m x@F^
应付股利 Proposed dividends ~2xC.DF_N
待转资产价值 Donated assets tjZ.p.IlG
预计负债 Accrued liabilities (uG.s %I
应付短期债券 Short-term debentures payable %1ofu,%
其他流动负债 Other current liabilities wCiDvHF5+C
预提费用 Accrued expenses w[w{~`([",
应付工资 Payroll payable 55xv+|k
应付福利费 Welfare payable %V-\ |cw
短期借款-抵押借款 Bank loans - Short term - pledged [Af&K22M(X
短期借款-信用借款 Bank loans - Short term - credit %=x|.e@J
短期借款-担保借款 Bank loans - Short term - guaranteed Ojj:YLlY>
一年内到期长期借款 Long term loans due within one year n*-t
=DF
一年内到期长期应付款 Long term payable due within one year b#0y-bR
长期借款 Bank loans - Long term qM
F'&
应付债券-债券面值 Bond payable - Par value "&/:"~r
应付债券-债券溢价 Bond payable - Excess =E Cw'
应付债券-债券折价 Bond payable - Discount X%"P0P
应付债券-应计利息 Bond payable - Accrued interest t1p}
长期应付款 Long term payable UF)rBAv(/
专项应付款 Specific payable 4,L
(
其他长期负债 Other long term liabilities 0wZ_;FN*-
应交税金-所得税 Tax payable - income tax 9"_JiX~3
应交税金-增值税 Tax payable - VAT -o\$.Q3
应交税金-营业税 Tax payable - business tax }K,:aN,44\
应交税金-消费税 Tax payable - consumable tax (j8tdEt
应交税金-其他 Tax payable - others xQ4D| &
递延税款贷项 Deferred taxation credit 7kU:91zR
股本 Share capital Ju$= Tn
已归还投资 Investment returned
^.Cfa
利润分配-其他转入 Profit appropriation - other transfer in <>GWSW
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \&\_[y8U
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p
D!IB`cA4
利润分配-提取储备基金 Profit appropriation - reserve fund !}wJ+R ^2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z!Sv/5xx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h: :'s&|
利润分配-利润归还投资 Profit appropriation - return investment by profit U#G[#sd> K
利润分配-应付优先股股利 Profit appropriation - preference shares dividends A+%oE
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <ml
Qn?u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {=
Dtajz
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MfU
G@
期初未分配利润 Retained earnings, beginning of the year 'U]= T<
资本公积-股本溢价 Capital surplus - share premium H=]$9ZH!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s~Wj h7'
资本公积-接受现金捐赠 Capital surplus - cash donation !cnun Lc`
资本公积-股权投资准备 Capital surplus - investment reserve I@P[}XS
资本公积-拨款转入 Capital surplus - subsidiary 4s/4z@3a
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DUf=\p6`f
资本公积-其他 Capital surplus - others :T3I"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ";B.^pBv@;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :P`sK&b_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %Qc#v$;+J
盈余公积-储备基金 Surplus reserve - reserve fund /6}4<~~4TA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |33pf7o
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,p\^n`A32
主营业务收入 Sales PETrMu<
主营业务成本 Cost of sales Z"Z&X0Oj
主营业务税金及附加 Sales tax [dFxW6n
营业费用 Operating expenses "|RP_v2
管理费用 General and administrative expenses =zXpeo&|m
财务费用 Financial expenses FT73P0!8.
投资收益 Investment income 9)l-5o:D
其他业务收入 Other operating income zR
h1
营业外收入 Non-operating income AbUPJF"F
补贴收入 Subsidy income d{&+xl^ll
其他业务支出 Other operating expenses \1D~4Gz6}
营业外支出 Non-operating expenses I_.(&hMn
所得税 Income tax $K^"a
~PaD _W#xP