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%jIU<?Z7
Mj`g84
现金 Cash in hand \,ne7G21j
银行存款 Cash in bank h"7~`!"~
其他货币资金-外埠存款Other monetary assets - cash in other cities foUB/&Ee
其他货币资金-银行本票 Other monetary assets - cashier‘s check SHT`
其他货币资金-银行汇票 Other monetary assets - bank draft 0f#xy
S 3
其他货币资金-信用卡 Other monetary assets - credit cards {2 k]$|
其他货币资金-信用证保证金 Other monetary assets - L/C deposit z(Z7[#.
其他货币资金-存出投资款 Other monetary assets - cash for investment AuT:snCzR
短期投资-股票投资 Investments - Short term - stocks 2Z>8ROv^X
短期投资-债券投资 Investments - Short term - bonds WK0:3q(P
短期投资-基金投资 Investments - Short term - funds E0AbVa.
短期投资-其他投资 Investments - Short term - others QP/ZD|/ t1
短期投资跌价准备 Provision for short-term investment u+^KP>rM(
长期股权投资-股票投资 Long term equity investment - stocks 60 %VG
长期股权投资-其他股权投资 Long term equity investment - others C_Z/7x*>d
长期债券投资-债券投资 Long term securities investemnt - bonds e07u@_'^
长期债券投资-其他债权投资 Long term securities investment - others QBh*x/J
长期投资减值准备 Provision for long-term investment V!l?
FOSZ
应收票据 Notes receivable %JgdLnQE
应收股利 Dividends receivable n?;h-KKO:
应收利息 Interest receivable ~ #7@;C<nt
应收帐款 Trade debtors `<{LW>Lb
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }?o4MiLB
预付帐款 Prepayment C]Y%dQh+a
应收补贴款 Allowance receivable @
]!9;?so
其他应收款 Other debtors Mh{244|o[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8L+A&^qx
其他流动资产 Other current assets bp<,Xfl
物资采购 Purchase f `D(V-4
原材料 Raw materials k* v${1&
包装物 Packing materials n
RvaCAt^
低值易耗品 Low value consumbles wJD'q\n
材料成本差异 Material cost difference sF>O=F-7
自制半成品 Self-manufactured goods IEfYg(c0U
库存商品 Finished goods 9c%CCZ
商品进销差价 Difference between purchase & sales of commodities Xmi~fie
委托加工物资 Consigned processiong material OAD W;fj
委托代销商品 Consignment-out ,Js-'vX
受托代销商品 Consignment-in Q :.i[
分期收款发出商品 Goods on instalment sales xZ6x`BET-
存货跌价准备 Provision for obsolete stocks w51l;2$des
待摊费用 Prepaid expenses KK6fRtKv>q
待处理流动资产损益 Unsettled G/L on current assets Z~<=I }@
待处理固定资产损益 Unsettled G/L on fixed assets BeN]D
委托贷款-本金 Consignment loan - principle z(>QGzyc
委托贷款-利息 Consignment loan - interest 8t. QFze?
委托贷款-减值准备 Consignment loan - provision +xvn n
固定资产-房屋建筑物 Fixed assets - Buildings q#@r*hl
固定资产-机器设备 Fixed assets - Plant and machinery /!MVpi'6&
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?O3d Sxi
固定资产-运输设备 Fixed assets - Automobiles |}.}q
累计折旧 Accumulated depreciation ;rF[y7\
固定资产减值准备 Impairment of fixed assets H>W8F2VT
工程物资-专用材料 Project material - specific materials Rj4C-X4=
工程物资-专用设备 Project material - specific equipment Ctn
4q'Q
工程物资-预付大型设备款 Project material - prepaid for equipment x NjQ"'i8
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production shw"TF>?zG
在建工程 Construction in progress jRd$Vt
在建工程减值准备 Impairment of construction in progress p_(En4QSH
固定资产清理 Disposal of fixed assets uT'l.*W6i
无形资产-专利权 Intangible assets - patent o.kDOqd
无形资产-非专利技术 Intangible assets - industrial property and know-how ]<C]`W2{
无形资产-商标权 Intangible assets - trademark rights a+cDH
无形资产-土地使用权 Intangible assets - land use rights EZN!3y| m
无形资产-商誉 Intangible assets - goodwill R :(-"GW'
无形资产减值准备 Impairment of intangible assets T=)qD2?
长期待摊费用 Deferred assets xQ7U$QF|]
未确认融资费用 Unrecognized finance fees kiyc ^s
其他长期资产 Other long term assets 7RWgc]@?>
递延税款借项 Deferred assets debits #\`kg#&
应付票据 Notes payable N'WC!K.e
应付帐款 Trade creditors [`oVMR
预收帐款 Adanvances from customers [8^q3o7n
代销商品款 Consignment-in payables GGhk~H4OP
其他应交款 Other payable to government K,I
其他应付款 Other creditors k=[s%O6H
应付股利 Proposed dividends 3fp&iz
待转资产价值 Donated assets } ck<R
预计负债 Accrued liabilities 8I *N
应付短期债券 Short-term debentures payable W7
dSx
其他流动负债 Other current liabilities huS*1xl
预提费用 Accrued expenses A+gS'DZ9C
应付工资 Payroll payable Y)DX
应付福利费 Welfare payable v&'#Gg
短期借款-抵押借款 Bank loans - Short term - pledged ~!5=o{wy
短期借款-信用借款 Bank loans - Short term - credit ~mARgv
短期借款-担保借款 Bank loans - Short term - guaranteed P!E2.K,
一年内到期长期借款 Long term loans due within one year 9aY8`
B
一年内到期长期应付款 Long term payable due within one year (/N&_r4x
长期借款 Bank loans - Long term J-Tiw
l
应付债券-债券面值 Bond payable - Par value *;]}`r
应付债券-债券溢价 Bond payable - Excess g+4y^x(X@1
应付债券-债券折价 Bond payable - Discount (or"5}\6-
应付债券-应计利息 Bond payable - Accrued interest J
(?qk
长期应付款 Long term payable L"%SU
专项应付款 Specific payable (Jw_2pHxr"
其他长期负债 Other long term liabilities QcW8A ,\q
应交税金-所得税 Tax payable - income tax n\l?+)S *
应交税金-增值税 Tax payable - VAT /De~K+w7o
应交税金-营业税 Tax payable - business tax
$q)YC.5$
应交税金-消费税 Tax payable - consumable tax V(F9=r<X
应交税金-其他 Tax payable - others |Z<\k x
递延税款贷项 Deferred taxation credit #$-E5R;x
股本 Share capital T" W<l4i-
已归还投资 Investment returned j}eb
_K+I
利润分配-其他转入 Profit appropriation - other transfer in ;//9,x9;t
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]FZPgO'G
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NeG`D'
利润分配-提取储备基金 Profit appropriation - reserve fund jh)@3c
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund LCH\;07V#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund robg1
利润分配-利润归还投资 Profit appropriation - return investment by profit lQHF=Jex
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'v~'NWfd
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
Rbf6/C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends v/q-{1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X!ruQem /
期初未分配利润 Retained earnings, beginning of the year ;_e9v,
资本公积-股本溢价 Capital surplus - share premium #~|k EGt
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TXmS$q
资本公积-接受现金捐赠 Capital surplus - cash donation q\?s<l63
资本公积-股权投资准备 Capital surplus - investment reserve v}6iI}r
资本公积-拨款转入 Capital surplus - subsidiary 'R79,)|;[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation eKvr1m- -
资本公积-其他 Capital surplus - others fUkqhqe
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve () _RLA
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M% \T5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &,k!,<IF
盈余公积-储备基金 Surplus reserve - reserve fund ^w\22 Q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w}>%E6UY
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [~s+,OO9)
主营业务收入 Sales )N&SrzqTK
主营业务成本 Cost of sales !S':G
主营业务税金及附加 Sales tax 6M*z`B{hV
营业费用 Operating expenses 0% rDDB
管理费用 General and administrative expenses U`ttT5;
财务费用 Financial expenses tF`L]1r>
投资收益 Investment income \Y)HSJR;e
其他业务收入 Other operating income /GIGE##1F
营业外收入 Non-operating income j8`
B
补贴收入 Subsidy income {r&mNbz
其他业务支出 Other operating expenses
'"
"v7
营业外支出 Non-operating expenses RW. qw4
所得税 Income tax cERIj0~
{5E8eQ