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 。 P&PP X#%
#D8Z~U,-
现金 Cash in hand TS0x8,'$q
银行存款 Cash in bank )X*?M?~\
其他货币资金-外埠存款Other monetary assets - cash in other cities zO#{qF+~;
其他货币资金-银行本票 Other monetary assets - cashier‘s check Q(@/,%EF
其他货币资金-银行汇票 Other monetary assets - bank draft z"/Mva3|
其他货币资金-信用卡 Other monetary assets - credit cards |X&.+RI
其他货币资金-信用证保证金 Other monetary assets - L/C deposit VA4>!t)
其他货币资金-存出投资款 Other monetary assets - cash for investment eZDqW)x
短期投资-股票投资 Investments - Short term - stocks 0ox
8
_l
短期投资-债券投资 Investments - Short term - bonds ~3k& =3d]
短期投资-基金投资 Investments - Short term - funds cBICG",TA
短期投资-其他投资 Investments - Short term - others 8\,|T2w,X
短期投资跌价准备 Provision for short-term investment (eX9O4
长期股权投资-股票投资 Long term equity investment - stocks v@zpF)|
长期股权投资-其他股权投资 Long term equity investment - others \~V
ZY
长期债券投资-债券投资 Long term securities investemnt - bonds 'u@_4wWp
长期债券投资-其他债权投资 Long term securities investment - others rGb7p`J
长期投资减值准备 Provision for long-term investment }6/L5j:+
应收票据 Notes receivable h{zE;!+)D
应收股利 Dividends receivable hjCFN1 #Sa
应收利息 Interest receivable HSq.0vYl6
应收帐款 Trade debtors 8#% Sq=/+M
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]3.Un,F
预付帐款 Prepayment QmQsNcF~z
应收补贴款 Allowance receivable \QF\Bh
其他应收款 Other debtors Hx;ij?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors uK6_H vHuy
其他流动资产 Other current assets ,(aOTFQS
物资采购 Purchase _@es9
原材料 Raw materials BcJ]bIbKb
包装物 Packing materials k2>gnk0
低值易耗品 Low value consumbles !eb}jL
材料成本差异 Material cost difference mNcoR^(VN
自制半成品 Self-manufactured goods x!\FB.h4!(
库存商品 Finished goods oK3uGPi
商品进销差价 Difference between purchase & sales of commodities +r Eq
E/QF
委托加工物资 Consigned processiong material p^^Ai
委托代销商品 Consignment-out )
V}q7\G~
受托代销商品 Consignment-in yX:A?U
分期收款发出商品 Goods on instalment sales `c
3IS5
存货跌价准备 Provision for obsolete stocks D>& ;K{!
待摊费用 Prepaid expenses GKPC 9;{W
待处理流动资产损益 Unsettled G/L on current assets x+~IXi>Ig
待处理固定资产损益 Unsettled G/L on fixed assets k~|nU
委托贷款-本金 Consignment loan - principle
&tb
委托贷款-利息 Consignment loan - interest y'sy]Q~
委托贷款-减值准备 Consignment loan - provision bkmW[w:M
固定资产-房屋建筑物 Fixed assets - Buildings xw60l&s.\L
固定资产-机器设备 Fixed assets - Plant and machinery oZvQ/|:p!
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Dd+ f,$
固定资产-运输设备 Fixed assets - Automobiles ciKkazx.
累计折旧 Accumulated depreciation ?h`Ned0P
固定资产减值准备 Impairment of fixed assets tT7< V{i4
工程物资-专用材料 Project material - specific materials ESOuDD2<
工程物资-专用设备 Project material - specific equipment _=0;5OrK1X
工程物资-预付大型设备款 Project material - prepaid for equipment _!FM^N}|
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4Q0@\dR9
在建工程 Construction in progress >`rK=?12<
在建工程减值准备 Impairment of construction in progress x'Z<
固定资产清理 Disposal of fixed assets zGz^T
无形资产-专利权 Intangible assets - patent x?Wt\<|h!
无形资产-非专利技术 Intangible assets - industrial property and know-how Mwdh]I,#
无形资产-商标权 Intangible assets - trademark rights ,e"A9ik#
无形资产-土地使用权 Intangible assets - land use rights 75Xi%mlE7
无形资产-商誉 Intangible assets - goodwill uA;3R\6?
无形资产减值准备 Impairment of intangible assets 4}{S8fGk%
长期待摊费用 Deferred assets \=+s3p5N
未确认融资费用 Unrecognized finance fees GD1=Fb"&)
其他长期资产 Other long term assets Peha{]U
递延税款借项 Deferred assets debits OHnHSb'?\
应付票据 Notes payable \jn[kQ+pJ
应付帐款 Trade creditors C]aa^_Ldd-
预收帐款 Adanvances from customers QZufQRfr{
代销商品款 Consignment-in payables Uo{h
.
.7?
其他应交款 Other payable to government a!"81*&4#
其他应付款 Other creditors t+0&B"
应付股利 Proposed dividends Wpom {-
待转资产价值 Donated assets xG<H${
k;
预计负债 Accrued liabilities =Ermh7,
应付短期债券 Short-term debentures payable G?YKm1:w
其他流动负债 Other current liabilities UJlKw `4
预提费用 Accrued expenses .K:>`~<)
应付工资 Payroll payable C;STJrew
应付福利费 Welfare payable -_A0<A .
短期借款-抵押借款 Bank loans - Short term - pledged z`{Ld9W
短期借款-信用借款 Bank loans - Short term - credit Ue~M.LZb
短期借款-担保借款 Bank loans - Short term - guaranteed r=s2wjk
一年内到期长期借款 Long term loans due within one year
N"FQMxqm
一年内到期长期应付款 Long term payable due within one year =[vT=sHz7
长期借款 Bank loans - Long term u'P@3'P
应付债券-债券面值 Bond payable - Par value dp-8,Seu
应付债券-债券溢价 Bond payable - Excess qDL9
应付债券-债券折价 Bond payable - Discount K]Ed-Tz8QZ
应付债券-应计利息 Bond payable - Accrued interest S,qsCn
z
长期应付款 Long term payable dt;R
专项应付款 Specific payable hb[K.`g
其他长期负债 Other long term liabilities aq[kKS`
应交税金-所得税 Tax payable - income tax LLV:E{`p
应交税金-增值税 Tax payable - VAT F&I^bkvh
应交税金-营业税 Tax payable - business tax M0n@?S
应交税金-消费税 Tax payable - consumable tax i!sKL%z}
应交税金-其他 Tax payable - others u9sffX5x[J
递延税款贷项 Deferred taxation credit !J'BAq[x
股本 Share capital mWCY%o@
已归还投资 Investment returned c00a;=ji
利润分配-其他转入 Profit appropriation - other transfer in zjB8~ku#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i>>_S&!9p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lYD-U8
利润分配-提取储备基金 Profit appropriation - reserve fund -bcm"(<T'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ZSh
RE"`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -=2tKH`
Q
利润分配-利润归还投资 Profit appropriation - return investment by profit _ jF,
k>F
利润分配-应付优先股股利 Profit appropriation - preference shares dividends l}K{=%U>7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 53@*GXzE
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rS8/_'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %A:<rO85o
期初未分配利润 Retained earnings, beginning of the year Lk=f^qJ
]
资本公积-股本溢价 Capital surplus - share premium &F)P3=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sDw&U?gUv
资本公积-接受现金捐赠 Capital surplus - cash donation ;1K.SDj
资本公积-股权投资准备 Capital surplus - investment reserve oB#KR1
>%7
资本公积-拨款转入 Capital surplus - subsidiary '+5*ajP<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,7z.%g3+z
资本公积-其他 Capital surplus - others ?neXs-'-p
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G-9]z[\#
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E<D45C{DP
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c$bb0J%
盈余公积-储备基金 Surplus reserve - reserve fund Gpo(Zf?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund h@@2vs2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ry r2
主营业务收入 Sales sHmzwvpLA
主营业务成本 Cost of sales " :@5|4qK
主营业务税金及附加 Sales tax ~bg?V0
营业费用 Operating expenses pma'C\b>
管理费用 General and administrative expenses 349W0>eOT
财务费用 Financial expenses M&:[3u-
投资收益 Investment income Yfs60f
其他业务收入 Other operating income |ILj}4ZA7
营业外收入 Non-operating income '%l<33*
补贴收入 Subsidy income 5@F1E8T
其他业务支出 Other operating expenses ezgP
\ct
营业外支出 Non-operating expenses ~\6Kq`Y
所得税 Income tax /*B-y$WQk
Qis[j-?: