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 。 L%'J]HL-
144Y.
现金 Cash in hand _`$Q6!Z)l
银行存款 Cash in bank v"*r %nCi
其他货币资金-外埠存款Other monetary assets - cash in other cities X! d-"[
其他货币资金-银行本票 Other monetary assets - cashier‘s check (gt\R}
其他货币资金-银行汇票 Other monetary assets - bank draft coP->&(@U#
其他货币资金-信用卡 Other monetary assets - credit cards mF4W4~"
其他货币资金-信用证保证金 Other monetary assets - L/C deposit X+X:nL.t
其他货币资金-存出投资款 Other monetary assets - cash for investment mm/\\my
短期投资-股票投资 Investments - Short term - stocks TdhfX {nk
短期投资-债券投资 Investments - Short term - bonds Xp<q`w0I,
短期投资-基金投资 Investments - Short term - funds ~_ THvx1
短期投资-其他投资 Investments - Short term - others n,N->t$i
短期投资跌价准备 Provision for short-term investment E`HoJhB
长期股权投资-股票投资 Long term equity investment - stocks ;6tra_
长期股权投资-其他股权投资 Long term equity investment - others m#"_x{oa
长期债券投资-债券投资 Long term securities investemnt - bonds MZgaQU g
长期债券投资-其他债权投资 Long term securities investment - others ,K5K?C$k
长期投资减值准备 Provision for long-term investment |t,sK aL
应收票据 Notes receivable 9~SPoR/_0
应收股利 Dividends receivable wNB?3v{n
应收利息 Interest receivable 'L /)9.29
应收帐款 Trade debtors 7 N}@zPAZ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [2:d@=%.
预付帐款 Prepayment ($di]lbsT
应收补贴款 Allowance receivable lhUGo =
其他应收款 Other debtors QiCia#_
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors rH}|~
其他流动资产 Other current assets ;-d b/$O
物资采购 Purchase _u]Z+H"
原材料 Raw materials * #yF`_p
包装物 Packing materials wL;OQhI
低值易耗品 Low value consumbles w,%"+tY_
材料成本差异 Material cost difference *
5'8jC"2g
自制半成品 Self-manufactured goods xP8/1wd.
库存商品 Finished goods 1+%UZK= K
商品进销差价 Difference between purchase & sales of commodities Kz'GAm\
委托加工物资 Consigned processiong material
ak 7%
委托代销商品 Consignment-out 2&hv6Y1
受托代销商品 Consignment-in g#S
X$k-O
分期收款发出商品 Goods on instalment sales -rDfDdT
存货跌价准备 Provision for obsolete stocks snbXAx1L
待摊费用 Prepaid expenses j.M]F/j
待处理流动资产损益 Unsettled G/L on current assets 9Po>laT
5
待处理固定资产损益 Unsettled G/L on fixed assets Ey@^gH
ku\
委托贷款-本金 Consignment loan - principle 2;)IBvK
委托贷款-利息 Consignment loan - interest Agd"m4!
委托贷款-减值准备 Consignment loan - provision '5}hm1,
固定资产-房屋建筑物 Fixed assets - Buildings Bg|d2,im
固定资产-机器设备 Fixed assets - Plant and machinery FPc`J
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 175e:\Tw
固定资产-运输设备 Fixed assets - Automobiles VL#:oyWA
累计折旧 Accumulated depreciation }T_"Vg q
固定资产减值准备 Impairment of fixed assets kNuvJ/St
工程物资-专用材料 Project material - specific materials Dj/Hz\
工程物资-专用设备 Project material - specific equipment GMU!GSY
工程物资-预付大型设备款 Project material - prepaid for equipment T{prCM
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Y3@+aA
在建工程 Construction in progress h;=~%2Y
在建工程减值准备 Impairment of construction in progress ]&D dy&V
固定资产清理 Disposal of fixed assets y&\4Wr9m
无形资产-专利权 Intangible assets - patent =
MByD&o`
无形资产-非专利技术 Intangible assets - industrial property and know-how 9O
g
无形资产-商标权 Intangible assets - trademark rights W@"Rdc-
无形资产-土地使用权 Intangible assets - land use rights WUS%4LL(
无形资产-商誉 Intangible assets - goodwill ,e'r 0
无形资产减值准备 Impairment of intangible assets @(R=4LL
长期待摊费用 Deferred assets F=\
REq
未确认融资费用 Unrecognized finance fees tY$@,>2 v
其他长期资产 Other long term assets y[J9"k(@
递延税款借项 Deferred assets debits uQG|r)
应付票据 Notes payable '`8 ^P
应付帐款 Trade creditors rBJ`=o z
预收帐款 Adanvances from customers 4 95Y<x}=
代销商品款 Consignment-in payables 1
-Z&/3T]
其他应交款 Other payable to government QRQ{Bq}#
其他应付款 Other creditors ^*jwe^
应付股利 Proposed dividends SX,$$43
待转资产价值 Donated assets S6bW
r0XR
预计负债 Accrued liabilities hUpour
|b
应付短期债券 Short-term debentures payable "]3o933D
其他流动负债 Other current liabilities Zx8$M5
预提费用 Accrued expenses 0 Rb3|te
应付工资 Payroll payable v:lkvMq|=
应付福利费 Welfare payable i59}6u_f
短期借款-抵押借款 Bank loans - Short term - pledged M|nLD+d~8
短期借款-信用借款 Bank loans - Short term - credit l#uF%;GDX
短期借款-担保借款 Bank loans - Short term - guaranteed IAA_Ft
一年内到期长期借款 Long term loans due within one year KXZG42w
一年内到期长期应付款 Long term payable due within one year x,: k/]
长期借款 Bank loans - Long term [XPAI["
应付债券-债券面值 Bond payable - Par value Zl[EpXlZ
应付债券-债券溢价 Bond payable - Excess &q&z$Gc;m
应付债券-债券折价 Bond payable - Discount ZQ"dAR
/y
应付债券-应计利息 Bond payable - Accrued interest vdXi'<
长期应付款 Long term payable +:Xg7H*
专项应付款 Specific payable ^5Y<evjm
其他长期负债 Other long term liabilities !bzWgD7j
应交税金-所得税 Tax payable - income tax )P?0YC
应交税金-增值税 Tax payable - VAT HFB>0<$
应交税金-营业税 Tax payable - business tax MoxWnJy}
应交税金-消费税 Tax payable - consumable tax aP (~l_
应交税金-其他 Tax payable - others C;ab-gh
递延税款贷项 Deferred taxation credit ;{8 X+H
股本 Share capital qo:Zc`t(R
已归还投资 Investment returned ^WU[+H ;
利润分配-其他转入 Profit appropriation - other transfer in :xg
J2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {pQ8/Af!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N9ipw r'P
利润分配-提取储备基金 Profit appropriation - reserve fund b+Sj\3fX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $[_5:@T%N
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iTevl>p!
利润分配-利润归还投资 Profit appropriation - return investment by profit `?T::&`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _G`Q2hf"5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [cFD\"gJAr
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2cu2S"r
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /?BTET
期初未分配利润 Retained earnings, beginning of the year ZYY`f/qi
资本公积-股本溢价 Capital surplus - share premium ;=0-B&+v
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l _2Xao$
资本公积-接受现金捐赠 Capital surplus - cash donation 8\nka5
资本公积-股权投资准备 Capital surplus - investment reserve "#36-
资本公积-拨款转入 Capital surplus - subsidiary ZT"vVX-)G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DmWa!5
资本公积-其他 Capital surplus - others nYC.zc*o x
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve uD{^1c3x
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve '"q+[zwv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Na]ITCVR
盈余公积-储备基金 Surplus reserve - reserve fund )EYs+7/t
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1A93ol=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p Dg!Cs
主营业务收入 Sales 8/B8yY-O
主营业务成本 Cost of sales 'xEomo#
主营业务税金及附加 Sales tax |+~P; fG
营业费用 Operating expenses H [M:iV
管理费用 General and administrative expenses vWW Q/^
财务费用 Financial expenses jn]l!nm
投资收益 Investment income rD6NUS
其他业务收入 Other operating income \k$cg~
营业外收入 Non-operating income 6Im
W|%
补贴收入 Subsidy income H
O>3>v
其他业务支出 Other operating expenses EGRIhnED#
营业外支出 Non-operating expenses ]c\`EHN
所得税 Income tax p]e.E`'S
aR)UHxvX