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 。 <=O/_Iu
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现金 Cash in hand $+'bRUo
银行存款 Cash in bank m 0jm$>:Z
其他货币资金-外埠存款Other monetary assets - cash in other cities Q#gzk%jL@
其他货币资金-银行本票 Other monetary assets - cashier‘s check $4YyZ!_.@
其他货币资金-银行汇票 Other monetary assets - bank draft |aWeo.;c
其他货币资金-信用卡 Other monetary assets - credit cards WxE^S ??|
其他货币资金-信用证保证金 Other monetary assets - L/C deposit v$n J$M&k
其他货币资金-存出投资款 Other monetary assets - cash for investment ?so=k&I-M
短期投资-股票投资 Investments - Short term - stocks KH=4A-e,0
短期投资-债券投资 Investments - Short term - bonds r [NI#wW
短期投资-基金投资 Investments - Short term - funds s}1S6*Cr
短期投资-其他投资 Investments - Short term - others b\
P6,s'(
短期投资跌价准备 Provision for short-term investment '>"riEk
长期股权投资-股票投资 Long term equity investment - stocks ^jph"a C
长期股权投资-其他股权投资 Long term equity investment - others ,q_'l?Pn
长期债券投资-债券投资 Long term securities investemnt - bonds +O]jklS4H
长期债券投资-其他债权投资 Long term securities investment - others (v/mKG yg
长期投资减值准备 Provision for long-term investment S2APqRg*
应收票据 Notes receivable 40?xu#"
应收股利 Dividends receivable -=;V*;
应收利息 Interest receivable fC4#b?Q
应收帐款 Trade debtors &<Iyb}tA?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6x]x>:8
预付帐款 Prepayment :NCY6?
[Dz
应收补贴款 Allowance receivable 9sQ#v-+Yx
其他应收款 Other debtors hwD;1n
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors PQ0l <]Y
其他流动资产 Other current assets LvM;ZfAEv
物资采购 Purchase A vh"(j
原材料 Raw materials [\_#n5
包装物 Packing materials '!V5 #J
低值易耗品 Low value consumbles nuvRjd^N
材料成本差异 Material cost difference t%k1=Ow5i
自制半成品 Self-manufactured goods #E'aa'P}
库存商品 Finished goods UZ*Yt
商品进销差价 Difference between purchase & sales of commodities ]QqT.z%B
委托加工物资 Consigned processiong material Q$`u=-h|
委托代销商品 Consignment-out U07G&?/
受托代销商品 Consignment-in LK>J]p
分期收款发出商品 Goods on instalment sales 9y$"[d27;+
存货跌价准备 Provision for obsolete stocks @nNhW
待摊费用 Prepaid expenses )NjxKSiU@
待处理流动资产损益 Unsettled G/L on current assets )8,) &F
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle s.uw,x
委托贷款-利息 Consignment loan - interest r.~^h^c]
委托贷款-减值准备 Consignment loan - provision %C1*`"Jb&
固定资产-房屋建筑物 Fixed assets - Buildings R3dt-v
固定资产-机器设备 Fixed assets - Plant and machinery L_~vPp
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P}2waJe
固定资产-运输设备 Fixed assets - Automobiles .a@>1XO
累计折旧 Accumulated depreciation USDqh437
固定资产减值准备 Impairment of fixed assets )@hG #KMK
工程物资-专用材料 Project material - specific materials <H]1 6
工程物资-专用设备 Project material - specific equipment _+0QQ{'N
工程物资-预付大型设备款 Project material - prepaid for equipment WVMkLMg8d
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production GEd JB=
在建工程 Construction in progress ;,&$ob*/
在建工程减值准备 Impairment of construction in progress 'P`L?/_3
固定资产清理 Disposal of fixed assets w(6(Fze
无形资产-专利权 Intangible assets - patent J]"IT*-Ht
无形资产-非专利技术 Intangible assets - industrial property and know-how \v,mr|
无形资产-商标权 Intangible assets - trademark rights #q-7#pp
无形资产-土地使用权 Intangible assets - land use rights $LXz
Q>w9
无形资产-商誉 Intangible assets - goodwill h ycdk1SN
无形资产减值准备 Impairment of intangible assets k6(9Rw8bCk
长期待摊费用 Deferred assets FV];od&c
未确认融资费用 Unrecognized finance fees s9 \HjK*+
其他长期资产 Other long term assets 7j//x Tr}a
递延税款借项 Deferred assets debits }
N$soaUs
应付票据 Notes payable 2 y;J 11\
应付帐款 Trade creditors +<TnE+>j
预收帐款 Adanvances from customers ]ysEj3
代销商品款 Consignment-in payables lDU@Q(V#}<
其他应交款 Other payable to government FHv^^u'@
其他应付款 Other creditors "4Bk
应付股利 Proposed dividends ^DaP^<V
待转资产价值 Donated assets W&'[Xj
预计负债 Accrued liabilities H6Dw5vG
"l
应付短期债券 Short-term debentures payable gQ8FjL6?
其他流动负债 Other current liabilities c&]nAn(
预提费用 Accrued expenses ]hC6PKJU
应付工资 Payroll payable -0G/a&ss
应付福利费 Welfare payable pI]tv@>:f
短期借款-抵押借款 Bank loans - Short term - pledged i^I
U)\
短期借款-信用借款 Bank loans - Short term - credit 6
h%%?
短期借款-担保借款 Bank loans - Short term - guaranteed !o{>[
一年内到期长期借款 Long term loans due within one year q2U8]V U)
一年内到期长期应付款 Long term payable due within one year =VFPZ
长期借款 Bank loans - Long term i p"LoCE
应付债券-债券面值 Bond payable - Par value 'G|M
_ e
应付债券-债券溢价 Bond payable - Excess 2*5]6B-(
应付债券-债券折价 Bond payable - Discount fa:V8xa
应付债券-应计利息 Bond payable - Accrued interest 7#G8qh<
长期应付款 Long term payable n72+X
专项应付款 Specific payable OdWZYWj
其他长期负债 Other long term liabilities fk)5TPc^
应交税金-所得税 Tax payable - income tax mR|;}u;d
应交税金-增值税 Tax payable - VAT #J_+
SL[
应交税金-营业税 Tax payable - business tax hALg5.E{T
应交税金-消费税 Tax payable - consumable tax \(g
/::|
应交税金-其他 Tax payable - others #@^mA{Dt5
递延税款贷项 Deferred taxation credit s/cclFji]
股本 Share capital 4eh~/o&h
已归还投资 Investment returned Z H1UAf
利润分配-其他转入 Profit appropriation - other transfer in ,!i!q[YkL9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve iju
If9!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %jc
"s\
利润分配-提取储备基金 Profit appropriation - reserve fund "IE*MmsEz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund L';b908r2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -l2aAK1M
利润分配-利润归还投资 Profit appropriation - return investment by profit Dqz9NB
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }r _d{nhi
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :u4q.^&!e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L?:fyNA3[
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )i$:iI
>k
期初未分配利润 Retained earnings, beginning of the year 7JL*y\'
资本公积-股本溢价 Capital surplus - share premium $6Az\Iu *
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1v2pPUH\
资本公积-接受现金捐赠 Capital surplus - cash donation S9@2-Oc
资本公积-股权投资准备 Capital surplus - investment reserve b>_eD-
资本公积-拨款转入 Capital surplus - subsidiary Mb
+
资本公积-外币资本折算差额 Capital surplus - foreign currency translation T x
6\
资本公积-其他 Capital surplus - others T^F9A55y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R&P}\cf8T
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x4 .Y&Wq#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3l?-H|T
盈余公积-储备基金 Surplus reserve - reserve fund 7!kbe2/]'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8RE" xJMff
盈余公积-利润归还投资 Surplus reserve - reture investment by investment E2%{?o
主营业务收入 Sales Uk0Fo(HY
主营业务成本 Cost of sales ;mtv
主营业务税金及附加 Sales tax Hi5}s
营业费用 Operating expenses W%,h{
管理费用 General and administrative expenses |tua*zEsS
财务费用 Financial expenses 1O@y
>cV
投资收益 Investment income </@3}rfUPg
其他业务收入 Other operating income FKpyD
营业外收入 Non-operating income WJJwhr
补贴收入 Subsidy income EDAVU
其他业务支出 Other operating expenses 1.6Y=Mh=i[
营业外支出 Non-operating expenses 0n('F
所得税 Income tax 2J0N]`|)
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