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 。 G8s`<:9*
+o3g]0
现金 Cash in hand (FaT{W{
银行存款 Cash in bank x-pMT3m\D#
其他货币资金-外埠存款Other monetary assets - cash in other cities asi1c
y\
其他货币资金-银行本票 Other monetary assets - cashier‘s check +B m+Pj>
其他货币资金-银行汇票 Other monetary assets - bank draft <e^/hR4O
其他货币资金-信用卡 Other monetary assets - credit cards +i^s\c!3;
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9C$!tz>>+i
其他货币资金-存出投资款 Other monetary assets - cash for investment [:QMnJ
短期投资-股票投资 Investments - Short term - stocks U.aa iX7
短期投资-债券投资 Investments - Short term - bonds IebS~N
E
短期投资-基金投资 Investments - Short term - funds z~H Gc"~
短期投资-其他投资 Investments - Short term - others N>R%0m<e
短期投资跌价准备 Provision for short-term investment ;SW-dfo2i
长期股权投资-股票投资 Long term equity investment - stocks *lK4yI*%o
长期股权投资-其他股权投资 Long term equity investment - others 6.|~~/
长期债券投资-债券投资 Long term securities investemnt - bonds h9I)<_}R
长期债券投资-其他债权投资 Long term securities investment - others #H[4?4r
长期投资减值准备 Provision for long-term investment *r`Yz}
应收票据 Notes receivable 9^^#I~-
应收股利 Dividends receivable PNKT \yd
应收利息 Interest receivable W/>?1+r.Z
应收帐款 Trade debtors #:|Y(,c
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;}~=W!yz
预付帐款 Prepayment NXBOo
应收补贴款 Allowance receivable 32iI :u
其他应收款 Other debtors
i6d$/yP"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors F[EblJ
其他流动资产 Other current assets &-fx=gq=
物资采购 Purchase @?m8/t9.
原材料 Raw materials sZ"U=6R
包装物 Packing materials skz]@{38
低值易耗品 Low value consumbles zy[=OX+
材料成本差异 Material cost difference |T_Pz&-
自制半成品 Self-manufactured goods EKPTDKut
库存商品 Finished goods j7 =3\SO
商品进销差价 Difference between purchase & sales of commodities 2&0<$>
委托加工物资 Consigned processiong material XO#)i6}G
委托代销商品 Consignment-out IxZ.2 67
受托代销商品 Consignment-in i)L:VkN
分期收款发出商品 Goods on instalment sales wYA/<0'yH
存货跌价准备 Provision for obsolete stocks 5|CiwQg|,p
待摊费用 Prepaid expenses LUNs|\&
待处理流动资产损益 Unsettled G/L on current assets }+4Bf+u:
待处理固定资产损益 Unsettled G/L on fixed assets 8 %j
{4$
委托贷款-本金 Consignment loan - principle s[q4K
委托贷款-利息 Consignment loan - interest %vt SeJ
委托贷款-减值准备 Consignment loan - provision uX +<`3O
固定资产-房屋建筑物 Fixed assets - Buildings 51
0XDl~b
固定资产-机器设备 Fixed assets - Plant and machinery o#P3lz
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures aT!9W'uY
固定资产-运输设备 Fixed assets - Automobiles ms7 7{A3
累计折旧 Accumulated depreciation NNwd;AC
固定资产减值准备 Impairment of fixed assets 0; v~5|r
工程物资-专用材料 Project material - specific materials 5\0.[W{^
工程物资-专用设备 Project material - specific equipment '$XHRS/q]
工程物资-预付大型设备款 Project material - prepaid for equipment }t2pIkF;
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production SrtVoe[
在建工程 Construction in progress p@Y$e Z:O
在建工程减值准备 Impairment of construction in progress h+3Z.WKhwP
固定资产清理 Disposal of fixed assets wDSUMB<?
无形资产-专利权 Intangible assets - patent [4Faq3T"
无形资产-非专利技术 Intangible assets - industrial property and know-how RzRvu]]8
无形资产-商标权 Intangible assets - trademark rights KWJgW{{v
无形资产-土地使用权 Intangible assets - land use rights =O#AOw`
无形资产-商誉 Intangible assets - goodwill nRB>[lG
无形资产减值准备 Impairment of intangible assets |3:=qpT-
长期待摊费用 Deferred assets D}/=\J/
未确认融资费用 Unrecognized finance fees yVI;s|jG
其他长期资产 Other long term assets g!p_c
递延税款借项 Deferred assets debits n
[Xzo}
应付票据 Notes payable oPu|Q^I=
应付帐款 Trade creditors pLQSG}N
预收帐款 Adanvances from customers zQ5jx5B":
代销商品款 Consignment-in payables @B'8SLoP
其他应交款 Other payable to government 4A/,X>W61
其他应付款 Other creditors ]jVSsSv
应付股利 Proposed dividends aE\BAbD7
待转资产价值 Donated assets ,(0XsBL
预计负债 Accrued liabilities ^T&u!{82j
应付短期债券 Short-term debentures payable xbrmPGpW$
其他流动负债 Other current liabilities z3Y)-
预提费用 Accrued expenses B~;LBgpp
应付工资 Payroll payable VuMDV6^Z
应付福利费 Welfare payable W
B*`zCM
短期借款-抵押借款 Bank loans - Short term - pledged 8gtCY~m
短期借款-信用借款 Bank loans - Short term - credit UW/3{2
短期借款-担保借款 Bank loans - Short term - guaranteed +B q}>
一年内到期长期借款 Long term loans due within one year RpXs3=9
一年内到期长期应付款 Long term payable due within one year k<'vP{
长期借款 Bank loans - Long term 4 ?@uF[
应付债券-债券面值 Bond payable - Par value Dd#
SUQ
应付债券-债券溢价 Bond payable - Excess lDJd#U'V
应付债券-债券折价 Bond payable - Discount rZ.a>'T4
应付债券-应计利息 Bond payable - Accrued interest 9j?hF$L"
长期应付款 Long term payable \ ~LU 'j
专项应付款 Specific payable 5'kTe=
其他长期负债 Other long term liabilities R'9@A\7#
应交税金-所得税 Tax payable - income tax ]PzTl {]
应交税金-增值税 Tax payable - VAT 2Ph7qEBQ22
应交税金-营业税 Tax payable - business tax Jh&~/ntmm_
应交税金-消费税 Tax payable - consumable tax Wt+y-ES
应交税金-其他 Tax payable - others 9O=05CQ
递延税款贷项 Deferred taxation credit PF'5z#] NP
股本 Share capital RC8)f8
n
已归还投资 Investment returned ~f=6?5.wa
利润分配-其他转入 Profit appropriation - other transfer in B)*#g
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1>@]@ST[:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve F/h :&B:;
利润分配-提取储备基金 Profit appropriation - reserve fund w{r(F`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I^M#[xA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }r~v,KDb
利润分配-利润归还投资 Profit appropriation - return investment by profit /G)KkBC
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?b@q5Y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g^z5fFLg/8
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b>bgUDq
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lpfwlB'~9
期初未分配利润 Retained earnings, beginning of the year I[g?Ju >
资本公积-股本溢价 Capital surplus - share premium urT/+deR
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -; us12S
Z
资本公积-接受现金捐赠 Capital surplus - cash donation AU\xNF3
资本公积-股权投资准备 Capital surplus - investment reserve J\xz^%p
资本公积-拨款转入 Capital surplus - subsidiary #0?"J)
资本公积-外币资本折算差额 Capital surplus - foreign currency translation W>?f^C!+m
资本公积-其他 Capital surplus - others *X=@yB*aK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }
T/}0W]0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dT hn?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -t%{"y
盈余公积-储备基金 Surplus reserve - reserve fund QDjW!BsX3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund FtFv<UV
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "$~}'`(]
主营业务收入 Sales ;/?Z<[B
主营业务成本 Cost of sales 5U-p'c9IC
主营业务税金及附加 Sales tax *or2
营业费用 Operating expenses n&0mz1rw
管理费用 General and administrative expenses 9<t9a
f\.>
财务费用 Financial expenses 3R<ME c
投资收益 Investment income jU]]:S4xD/
其他业务收入 Other operating income u#41osUVW>
营业外收入 Non-operating income MPKpS3VS
补贴收入 Subsidy income d,Cz-.'sOf
其他业务支出 Other operating expenses P\q <d
营业外支出 Non-operating expenses lBlSNDs
所得税 Income tax ~^lH ^J
io9y;S"+