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 。 $Ggnn#
20}w.V
现金 Cash in hand )j\_*SoH
银行存款 Cash in bank _07$TC1
其他货币资金-外埠存款Other monetary assets - cash in other cities =-,'LOE
其他货币资金-银行本票 Other monetary assets - cashier‘s check M&)\PbMc
其他货币资金-银行汇票 Other monetary assets - bank draft z:Z-2WV2o
其他货币资金-信用卡 Other monetary assets - credit cards VJ?>o
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +(y8q
其他货币资金-存出投资款 Other monetary assets - cash for investment G4&?O_\;
短期投资-股票投资 Investments - Short term - stocks Cy)N hgz
短期投资-债券投资 Investments - Short term - bonds E^Q
J
50
短期投资-基金投资 Investments - Short term - funds yDWBrN._
短期投资-其他投资 Investments - Short term - others fI1
9p Q
短期投资跌价准备 Provision for short-term investment ZCViZWo
长期股权投资-股票投资 Long term equity investment - stocks a=`]
L`|N
长期股权投资-其他股权投资 Long term equity investment - others w)B?j
长期债券投资-债券投资 Long term securities investemnt - bonds uB#U(
jl
长期债券投资-其他债权投资 Long term securities investment - others x,zYNNx5g
长期投资减值准备 Provision for long-term investment "eqzn KT%u
应收票据 Notes receivable o\]U;#YD
应收股利 Dividends receivable +k~0&lZi
应收利息 Interest receivable J_;*@mW
应收帐款 Trade debtors w`=O
'0d
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Sc/$2gSG
预付帐款 Prepayment iQS,@6
应收补贴款 Allowance receivable W6_ rSVm
其他应收款 Other debtors .
FC+
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z4rk$K'=1w
其他流动资产 Other current assets 3
^K#\*P
物资采购 Purchase \KzJNCOT
原材料 Raw materials ;8dffsyq
包装物 Packing materials >^GV
#z
低值易耗品 Low value consumbles =,h'}(z_
材料成本差异 Material cost difference .g1x$cQ1<
自制半成品 Self-manufactured goods T\g+w\N
库存商品 Finished goods t
7o4 aBl"
商品进销差价 Difference between purchase & sales of commodities _>rM[\|X
委托加工物资 Consigned processiong material L#uU.U=
委托代销商品 Consignment-out =5Nh}o(l?
受托代销商品 Consignment-in zBu@a:E%H
分期收款发出商品 Goods on instalment sales ^i_+ugJX
存货跌价准备 Provision for obsolete stocks |cgjn*a?M
待摊费用 Prepaid expenses K&Bbjb_|
待处理流动资产损益 Unsettled G/L on current assets {u2Zl7]z^
待处理固定资产损益 Unsettled G/L on fixed assets ^m&I^ \
委托贷款-本金 Consignment loan - principle +:4>4=
委托贷款-利息 Consignment loan - interest %y|pVN!U
委托贷款-减值准备 Consignment loan - provision _> x}MW+
固定资产-房屋建筑物 Fixed assets - Buildings mC$y*G
固定资产-机器设备 Fixed assets - Plant and machinery b9m`y*My
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures X^K^az&L
固定资产-运输设备 Fixed assets - Automobiles '4<o&b^yQ
累计折旧 Accumulated depreciation k sXQ}BE
固定资产减值准备 Impairment of fixed assets ?|+e*{4k
工程物资-专用材料 Project material - specific materials =y _KL
工程物资-专用设备 Project material - specific equipment n6+h;+8;]
工程物资-预付大型设备款 Project material - prepaid for equipment J?yasjjgP
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production x\(#
在建工程 Construction in progress )$b
F*
在建工程减值准备 Impairment of construction in progress i?;#ZNh
固定资产清理 Disposal of fixed assets IZ7o6Etti
无形资产-专利权 Intangible assets - patent k
fZ`|w@q
无形资产-非专利技术 Intangible assets - industrial property and know-how [l3\0e6-/
无形资产-商标权 Intangible assets - trademark rights 5RFro^S9E
无形资产-土地使用权 Intangible assets - land use rights Yj/o17
无形资产-商誉 Intangible assets - goodwill Fa[^D~$l*
无形资产减值准备 Impairment of intangible assets {+=hYB|&
长期待摊费用 Deferred assets E;{RNf|
未确认融资费用 Unrecognized finance fees jH!;}q
其他长期资产 Other long term assets Mms|jFoQ
递延税款借项 Deferred assets debits peBHZJ``RX
应付票据 Notes payable @#OL{yMy
应付帐款 Trade creditors eZqEFMBT
m
预收帐款 Adanvances from customers r KUtTj
代销商品款 Consignment-in payables wjwCs`
其他应交款 Other payable to government GIH{tr1:<
其他应付款 Other creditors ] xHiy+
应付股利 Proposed dividends J8p; 1-C"
待转资产价值 Donated assets *$BUow/>
预计负债 Accrued liabilities k6&~)7 -f
应付短期债券 Short-term debentures payable $wp>2
其他流动负债 Other current liabilities {?0'(D7.
预提费用 Accrued expenses j?m(l,YD|*
应付工资 Payroll payable "Zh,;)hS
应付福利费 Welfare payable F
|BY]{
短期借款-抵押借款 Bank loans - Short term - pledged +]A,fmI.
短期借款-信用借款 Bank loans - Short term - credit i .uyfV&F
短期借款-担保借款 Bank loans - Short term - guaranteed 19qHWU^0V
一年内到期长期借款 Long term loans due within one year &qG/\
一年内到期长期应付款 Long term payable due within one year V [g^R*b
长期借款 Bank loans - Long term ''@Tke3IG6
应付债券-债券面值 Bond payable - Par value w01[oU$x=
应付债券-债券溢价 Bond payable - Excess -0kMh.JYR
应付债券-债券折价 Bond payable - Discount |ymW0gh7o$
应付债券-应计利息 Bond payable - Accrued interest VsL,t\67
长期应付款 Long term payable jI7 x<=
专项应付款 Specific payable cB){b'WJ
其他长期负债 Other long term liabilities kC%H E
应交税金-所得税 Tax payable - income tax x-k-Pd
应交税金-增值税 Tax payable - VAT RU7+$Z0K
应交税金-营业税 Tax payable - business tax gfj_]
应交税金-消费税 Tax payable - consumable tax iL);bv W
应交税金-其他 Tax payable - others m(U.BXo
递延税款贷项 Deferred taxation credit SNOc1c<~
股本 Share capital O}zHkcL
已归还投资 Investment returned j0}wv~\
利润分配-其他转入 Profit appropriation - other transfer in 5?SE?VC=t
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?V8F
gd
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UX63BA
利润分配-提取储备基金 Profit appropriation - reserve fund ^UJIDg7zS
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H`)eT6:|/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q4-d|
利润分配-利润归还投资 Profit appropriation - return investment by profit 9)v]j
k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X-((
[A
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @y7KP$t
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O=7S=Rm4&
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `aAE4Ry?
期初未分配利润 Retained earnings, beginning of the year y,`n9[$K\
资本公积-股本溢价 Capital surplus - share premium H 4ELIF#@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F$tzsz,9n
资本公积-接受现金捐赠 Capital surplus - cash donation 'RKpMdoz
资本公积-股权投资准备 Capital surplus - investment reserve 8xAI n>,_
资本公积-拨款转入 Capital surplus - subsidiary Kt*fQ
`9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :?zq!
资本公积-其他 Capital surplus - others !AE;s}v)0{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]sb?lAxh{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1a(\F7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve t;VMtIW+E
盈余公积-储备基金 Surplus reserve - reserve fund S1^/W-yoc~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #rX^)2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment onSt%5{P%X
主营业务收入 Sales xbhHP2F|
主营业务成本 Cost of sales /!5ohQlPJ
主营业务税金及附加 Sales tax hbJy<e1W
营业费用 Operating expenses DSRc4|L
管理费用 General and administrative expenses -@>]iBl
财务费用 Financial expenses 2WH(c$6PWf
投资收益 Investment income "KK}}$>
其他业务收入 Other operating income v\6.#>NQ
营业外收入 Non-operating income GBb8}lx
补贴收入 Subsidy income 8Pa*d/5Y(
其他业务支出 Other operating expenses ffL]_E
营业外支出 Non-operating expenses &%j`WF4p
所得税 Income tax A+M4=
Ur<
(TM