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 。 4r86@^c*
g_?Q3
现金 Cash in hand 0kw) -)=
银行存款 Cash in bank FIu^Qd
其他货币资金-外埠存款Other monetary assets - cash in other cities :)kHXOb.
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8:0,jnS
其他货币资金-银行汇票 Other monetary assets - bank draft P\QbMj1U
其他货币资金-信用卡 Other monetary assets - credit cards ic
l]H
其他货币资金-信用证保证金 Other monetary assets - L/C deposit B@ msGb C
其他货币资金-存出投资款 Other monetary assets - cash for investment rEbH<|
短期投资-股票投资 Investments - Short term - stocks Ug4o2n0sk
短期投资-债券投资 Investments - Short term - bonds $1Wb`$
短期投资-基金投资 Investments - Short term - funds E]S:F3
短期投资-其他投资 Investments - Short term - others q]*jTb
短期投资跌价准备 Provision for short-term investment 'Asr,[]?
长期股权投资-股票投资 Long term equity investment - stocks yL
-}E
长期股权投资-其他股权投资 Long term equity investment - others H]f[r~
长期债券投资-债券投资 Long term securities investemnt - bonds m'k>U4
长期债券投资-其他债权投资 Long term securities investment - others nw
qA\
长期投资减值准备 Provision for long-term investment -"^xg"
应收票据 Notes receivable 2uV5hSHYe
应收股利 Dividends receivable 3Wx\Liw,
应收利息 Interest receivable ""_B3'
应收帐款 Trade debtors c\O2|'JzE
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors oq|`;k
预付帐款 Prepayment 8!@}\6qM
应收补贴款 Allowance receivable {wDe#c{_
其他应收款 Other debtors <'7s3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "=JE12=u
其他流动资产 Other current assets }z|9F(I
物资采购 Purchase 3UKd=YsJ
原材料 Raw materials 7r.~L
包装物 Packing materials xO,;4uE
低值易耗品 Low value consumbles W5~!)Ec
材料成本差异 Material cost difference ,WM-%2z^4I
自制半成品 Self-manufactured goods H<P d&
库存商品 Finished goods 4gWlSm)
商品进销差价 Difference between purchase & sales of commodities c%(Ndi
委托加工物资 Consigned processiong material (Jk[%_b>_
委托代销商品 Consignment-out |x>5 T}
受托代销商品 Consignment-in \w(0k^<7
分期收款发出商品 Goods on instalment sales G2+ gEg
存货跌价准备 Provision for obsolete stocks GaL UZviJ_
待摊费用 Prepaid expenses Q&"oh
待处理流动资产损益 Unsettled G/L on current assets |sP0z !)b
待处理固定资产损益 Unsettled G/L on fixed assets SZ7; }
r8
委托贷款-本金 Consignment loan - principle bD|VT
委托贷款-利息 Consignment loan - interest $H]NC-\+>
委托贷款-减值准备 Consignment loan - provision |`V=hqe{
固定资产-房屋建筑物 Fixed assets - Buildings 7u5H
o`
固定资产-机器设备 Fixed assets - Plant and machinery 'fk6]&-I
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >J_P[v
固定资产-运输设备 Fixed assets - Automobiles pK"
Z9y&
累计折旧 Accumulated depreciation %T\2.vl
固定资产减值准备 Impairment of fixed assets GhjqStjS&l
工程物资-专用材料 Project material - specific materials IY
mkZ?cW
工程物资-专用设备 Project material - specific equipment eV}H
工程物资-预付大型设备款 Project material - prepaid for equipment z^WY5~?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `>)pqI%L[g
在建工程 Construction in progress WW!-,d{{@
在建工程减值准备 Impairment of construction in progress {y%@1q%"
固定资产清理 Disposal of fixed assets kc}|L9
无形资产-专利权 Intangible assets - patent x\VP
X
无形资产-非专利技术 Intangible assets - industrial property and know-how sBqOcy
无形资产-商标权 Intangible assets - trademark rights v-Q>I5D;:
无形资产-土地使用权 Intangible assets - land use rights =A$d)&
无形资产-商誉 Intangible assets - goodwill 6E^9>
无形资产减值准备 Impairment of intangible assets x-4d VKE*z
长期待摊费用 Deferred assets #C
B Kt,
未确认融资费用 Unrecognized finance fees 0[N1SY\lj
其他长期资产 Other long term assets (N)>?r@n`
递延税款借项 Deferred assets debits b^P\Q s*m
应付票据 Notes payable lIO#)>
应付帐款 Trade creditors GZY:EHuz[
预收帐款 Adanvances from customers d 3#e7rQ
8
代销商品款 Consignment-in payables yx ;K
&>
其他应交款 Other payable to government _Vt(Eg_\
其他应付款 Other creditors `9P`f4x
应付股利 Proposed dividends kf9]nIo
待转资产价值 Donated assets GJHJ?^%
预计负债 Accrued liabilities C',uY7}<
应付短期债券 Short-term debentures payable }nO%q6|\V
其他流动负债 Other current liabilities kXlI*h
预提费用 Accrued expenses .NxskXq)
应付工资 Payroll payable *O)i)["
应付福利费 Welfare payable giW9b_
短期借款-抵押借款 Bank loans - Short term - pledged RUVrX`u*(
短期借款-信用借款 Bank loans - Short term - credit }Gx@1)??
短期借款-担保借款 Bank loans - Short term - guaranteed E]r<t#
一年内到期长期借款 Long term loans due within one year '- #QK'p
一年内到期长期应付款 Long term payable due within one year s|TO9N)pO
长期借款 Bank loans - Long term 2:e7'}\D.
应付债券-债券面值 Bond payable - Par value yw89*
:A6
应付债券-债券溢价 Bond payable - Excess Bqb`WX[<`
应付债券-债券折价 Bond payable - Discount T\:*+W37
应付债券-应计利息 Bond payable - Accrued interest soX^$l
长期应付款 Long term payable q]SH'Wd
专项应付款 Specific payable ~lqNWL^l
其他长期负债 Other long term liabilities nY\X!K65
应交税金-所得税 Tax payable - income tax OIjG`~Rx
应交税金-增值税 Tax payable - VAT 4-$kcwA
应交税金-营业税 Tax payable - business tax [k
qO6U
应交税金-消费税 Tax payable - consumable tax Ra:UnA
应交税金-其他 Tax payable - others <54KWC86)J
递延税款贷项 Deferred taxation credit NdXC8
股本 Share capital b5f+q:?{
已归还投资 Investment returned Xf
mN/j2
利润分配-其他转入 Profit appropriation - other transfer in zTi
8 y<}
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1|:;~9n<t
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c+8 Y|GB
利润分配-提取储备基金 Profit appropriation - reserve fund HsT6 #K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NJOV!\k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;sz _W%-;@
利润分配-利润归还投资 Profit appropriation - return investment by profit N$.ls48a4-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3Ljj|5.q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
T
eu.i
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dX[Xe
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vu*9(t)EC
期初未分配利润 Retained earnings, beginning of the year ,_=LV
资本公积-股本溢价 Capital surplus - share premium WHfl|e
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y/pK
资本公积-接受现金捐赠 Capital surplus - cash donation u
bZ`Y$
资本公积-股权投资准备 Capital surplus - investment reserve |t;Ktl
资本公积-拨款转入 Capital surplus - subsidiary VD =f 'D
资本公积-外币资本折算差额 Capital surplus - foreign currency translation f rV_5yK'
资本公积-其他 Capital surplus - others n,_9Eh#WD
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P*hYh5a
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |It{L0=U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HL:w*8a
盈余公积-储备基金 Surplus reserve - reserve fund /sPa$D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'A1y~x#2B
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
,jD-fL/:
主营业务收入 Sales Qp2~ `hD
主营业务成本 Cost of sales VMNdC}
主营业务税金及附加 Sales tax &?}h)U#:
营业费用 Operating expenses s!Iinc^p
管理费用 General and administrative expenses |I|,6*)xg
财务费用 Financial expenses 6{fo.M?
投资收益 Investment income f}?pY"yvO
其他业务收入 Other operating income -OKXfN]
营业外收入 Non-operating income &._Mh
补贴收入 Subsidy income T?`Ha\go
其他业务支出 Other operating expenses w[)HQ1K
营业外支出 Non-operating expenses n^l5M^.
所得税 Income tax ;$qc@)Uwp
;CV'