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 。 J6Uo+0S
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现金 Cash in hand emp*j@9
银行存款 Cash in bank + v. I|c
其他货币资金-外埠存款Other monetary assets - cash in other cities I
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其他货币资金-银行本票 Other monetary assets - cashier‘s check b4`t, D
其他货币资金-银行汇票 Other monetary assets - bank draft hKP7p
其他货币资金-信用卡 Other monetary assets - credit cards bdh6ii
其他货币资金-信用证保证金 Other monetary assets - L/C deposit {E*dDv
其他货币资金-存出投资款 Other monetary assets - cash for investment *Dx&} "
短期投资-股票投资 Investments - Short term - stocks 0#}Ed Q
短期投资-债券投资 Investments - Short term - bonds df_hmkyj
短期投资-基金投资 Investments - Short term - funds WW33ZJ
短期投资-其他投资 Investments - Short term - others QkbXm[K.Z
短期投资跌价准备 Provision for short-term investment xa+=9=<AQ
长期股权投资-股票投资 Long term equity investment - stocks LE^kN<qMK
长期股权投资-其他股权投资 Long term equity investment - others qcau(#I9.
长期债券投资-债券投资 Long term securities investemnt - bonds pR6mSfer
长期债券投资-其他债权投资 Long term securities investment - others !{'C.sb?~
长期投资减值准备 Provision for long-term investment C
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应收票据 Notes receivable 7:7i}`O
应收股利 Dividends receivable 6Y4sv5G
应收利息 Interest receivable D:`b61sWi_
应收帐款 Trade debtors )}QtK+Rq
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &AR@5M u
预付帐款 Prepayment &'{6_-kh
应收补贴款 Allowance receivable yhzC 9nTH
其他应收款 Other debtors H4C ]%Q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors AlP}H~|M7
其他流动资产 Other current assets ktlI(#\%
物资采购 Purchase gA0:qEL\
原材料 Raw materials $yG>=G
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包装物 Packing materials
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低值易耗品 Low value consumbles )kLTyx2&
材料成本差异 Material cost difference O$d z=)
自制半成品 Self-manufactured goods MrXmX[1-
库存商品 Finished goods A")F7F31c
商品进销差价 Difference between purchase & sales of commodities fBtTJ+51}
委托加工物资 Consigned processiong material (+SfDL$m
委托代销商品 Consignment-out +T]/4"^M
受托代销商品 Consignment-in HCOv<k
分期收款发出商品 Goods on instalment sales X@l>mAk
存货跌价准备 Provision for obsolete stocks xgsE JE
待摊费用 Prepaid expenses 3 !W
M'i
待处理流动资产损益 Unsettled G/L on current assets #mhR^60,
待处理固定资产损益 Unsettled G/L on fixed assets NP
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委托贷款-本金 Consignment loan - principle Zy!^HS$
委托贷款-利息 Consignment loan - interest \NE~k)`4j%
委托贷款-减值准备 Consignment loan - provision "u#,#z_
固定资产-房屋建筑物 Fixed assets - Buildings WdQR^'b$
固定资产-机器设备 Fixed assets - Plant and machinery }<m'Nkz<X
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures '
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固定资产-运输设备 Fixed assets - Automobiles {O2
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累计折旧 Accumulated depreciation a=m4)tjk
固定资产减值准备 Impairment of fixed assets ^FO&GM2a
工程物资-专用材料 Project material - specific materials jVA|Vi_2
工程物资-专用设备 Project material - specific equipment [ PXv8K%]p
工程物资-预付大型设备款 Project material - prepaid for equipment
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production l@edR)n <
在建工程 Construction in progress ;UU`kk
在建工程减值准备 Impairment of construction in progress mdzUL
d5J
固定资产清理 Disposal of fixed assets |HT5G=dw
无形资产-专利权 Intangible assets - patent Cp!bsasj
无形资产-非专利技术 Intangible assets - industrial property and know-how V)|]w[(Y
无形资产-商标权 Intangible assets - trademark rights pZeJ$3@vk
无形资产-土地使用权 Intangible assets - land use rights {tE9m@[AF
无形资产-商誉 Intangible assets - goodwill <L!9
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无形资产减值准备 Impairment of intangible assets P*=M?:Jb,
长期待摊费用 Deferred assets T#M_2qJ1=
未确认融资费用 Unrecognized finance fees }:QQ{h_
其他长期资产 Other long term assets 3MqyHOOv
递延税款借项 Deferred assets debits Y)V)g9
应付票据 Notes payable iX]tL:,~i
应付帐款 Trade creditors $,I%g<
预收帐款 Adanvances from customers utSW>
代销商品款 Consignment-in payables ,>
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其他应交款 Other payable to government c&>S
其他应付款 Other creditors f2*e&+LjTP
应付股利 Proposed dividends Qs\m"yx
待转资产价值 Donated assets W}6OMAbsE;
预计负债 Accrued liabilities <m"fzT<"
应付短期债券 Short-term debentures payable @$G{t^&os
其他流动负债 Other current liabilities K9\r2w'T'
预提费用 Accrued expenses ;T-`~
应付工资 Payroll payable $
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应付福利费 Welfare payable >6X$iBb0
短期借款-抵押借款 Bank loans - Short term - pledged Z'!Ii+'6
短期借款-信用借款 Bank loans - Short term - credit $?Dcp^
短期借款-担保借款 Bank loans - Short term - guaranteed ?^}
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一年内到期长期借款 Long term loans due within one year 3ncL351k
一年内到期长期应付款 Long term payable due within one year 7)-uYi]
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长期借款 Bank loans - Long term 4:zyZu3fm
应付债券-债券面值 Bond payable - Par value s~i73Qk/
应付债券-债券溢价 Bond payable - Excess lGhh
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应付债券-债券折价 Bond payable - Discount i>j(Ds v
应付债券-应计利息 Bond payable - Accrued interest K=K]R01/o
长期应付款 Long term payable }.L:(z^L,Y
专项应付款 Specific payable >;s!X(6b
其他长期负债 Other long term liabilities !(H
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应交税金-所得税 Tax payable - income tax b )(si/]\
应交税金-增值税 Tax payable - VAT }5b
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应交税金-营业税 Tax payable - business tax H`T8ydNXa
应交税金-消费税 Tax payable - consumable tax j|-{*t{/x
应交税金-其他 Tax payable - others 9EFQo^
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递延税款贷项 Deferred taxation credit ->9waXRDz)
股本 Share capital qk}Mb_*C)
已归还投资 Investment returned mb GL)NI
利润分配-其他转入 Profit appropriation - other transfer in r-e-2y7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q9gk:Jt
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve VX6M4<8
利润分配-提取储备基金 Profit appropriation - reserve fund /ka "YU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SYYg
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X,`^z,M%I
利润分配-利润归还投资 Profit appropriation - return investment by profit GhC%32F
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4<btWbk5u*
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rCsH
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WqRaD=R->;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year g0M/Sv
资本公积-股本溢价 Capital surplus - share premium )Im3';qt
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {C'9?4&
资本公积-接受现金捐赠 Capital surplus - cash donation jRBKy8?[C
资本公积-股权投资准备 Capital surplus - investment reserve 1Q!^%{Y;
资本公积-拨款转入 Capital surplus - subsidiary HV[*=Qi
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &`B
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资本公积-其他 Capital surplus - others 9Itj@ps
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7hAc6M$h;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i:sb_U+M
盈余公积-储备基金 Surplus reserve - reserve fund 4<A+Tf
盈余公积-企业发展基金 Surplus reserve - enterprise development fund '/GZ/$a_l
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^K?Mq1"Db
主营业务收入 Sales "ZR^w5
主营业务成本 Cost of sales {SwvUWOf"
主营业务税金及附加 Sales tax *kq>Z 06'i
营业费用 Operating expenses ."h>I @MH
管理费用 General and administrative expenses EMw
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财务费用 Financial expenses 1z-Q~m@@
投资收益 Investment income 9$ =o({
其他业务收入 Other operating income oLc
营业外收入 Non-operating income PbIir=
补贴收入 Subsidy income 4>Y\Y$3
其他业务支出 Other operating expenses x}7` Q:k=
营业外支出 Non-operating expenses NaC}KI`
所得税 Income tax ]cP$aixd
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