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 。 {epsiHK@tK
mwBOhEefNJ
现金 Cash in hand SJL?(
S*
银行存款 Cash in bank #P1k5!u
其他货币资金-外埠存款Other monetary assets - cash in other cities Av{1~%hU
其他货币资金-银行本票 Other monetary assets - cashier‘s check +<I>]J2
其他货币资金-银行汇票 Other monetary assets - bank draft A@GyKx%x$
其他货币资金-信用卡 Other monetary assets - credit cards ~%'M[3Rb
其他货币资金-信用证保证金 Other monetary assets - L/C deposit k#U?Xs>
其他货币资金-存出投资款 Other monetary assets - cash for investment "gYn$4|R7*
短期投资-股票投资 Investments - Short term - stocks !pgkUzMW
短期投资-债券投资 Investments - Short term - bonds U:p<pTnMR
短期投资-基金投资 Investments - Short term - funds ">|fB&~A
短期投资-其他投资 Investments - Short term - others Xfe,ZC)
短期投资跌价准备 Provision for short-term investment mI-$4st]
长期股权投资-股票投资 Long term equity investment - stocks (c_E*>c)
长期股权投资-其他股权投资 Long term equity investment - others zbrDDkZ1
长期债券投资-债券投资 Long term securities investemnt - bonds
EP*"=_
长期债券投资-其他债权投资 Long term securities investment - others +as(
m
长期投资减值准备 Provision for long-term investment WEZ)7H
应收票据 Notes receivable Fq:BRgCE
应收股利 Dividends receivable @xR=bWY
应收利息 Interest receivable M,zUg_ @
应收帐款 Trade debtors qn:3s
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors A\YP}sG1
预付帐款 Prepayment "??$yMW
应收补贴款 Allowance receivable (k4> I"x)
其他应收款 Other debtors &G:#7HX@-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors n1X 7T0'
其他流动资产 Other current assets 4vF1
物资采购 Purchase i.Yz)Bw
原材料 Raw materials NLRgL'+F
包装物 Packing materials 7xqTTN6h
低值易耗品 Low value consumbles Z)?B5FF
材料成本差异 Material cost difference s
'RE~,
自制半成品 Self-manufactured goods
um~U_&>
库存商品 Finished goods r$d,ChzQn?
商品进销差价 Difference between purchase & sales of commodities .}
C
pX
委托加工物资 Consigned processiong material gy0l@ 5 N
委托代销商品 Consignment-out :@mb.'%*!
受托代销商品 Consignment-in ly9.2<oz}L
分期收款发出商品 Goods on instalment sales p@ 0Va
存货跌价准备 Provision for obsolete stocks rZEL7{
待摊费用 Prepaid expenses qXcHf6
待处理流动资产损益 Unsettled G/L on current assets d?)k<!fJk
待处理固定资产损益 Unsettled G/L on fixed assets ye4
T2=
委托贷款-本金 Consignment loan - principle [f 4Nq \i
委托贷款-利息 Consignment loan - interest ^z>3+oi
委托贷款-减值准备 Consignment loan - provision jInI%
固定资产-房屋建筑物 Fixed assets - Buildings 5o- WA1
固定资产-机器设备 Fixed assets - Plant and machinery 8`M) r'5
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 06X4mu{
固定资产-运输设备 Fixed assets - Automobiles Gf*|f"O
累计折旧 Accumulated depreciation L;6L@D6
固定资产减值准备 Impairment of fixed assets 5FKb7
工程物资-专用材料 Project material - specific materials TL'^@Y7X5
工程物资-专用设备 Project material - specific equipment \iVb;7r)9:
工程物资-预付大型设备款 Project material - prepaid for equipment :@K1pAh 4
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
|L wn<y
在建工程 Construction in progress Q*&k6A"jx
在建工程减值准备 Impairment of construction in progress :%!`R72
固定资产清理 Disposal of fixed assets P3Ocfpf Bp
无形资产-专利权 Intangible assets - patent eb10=Lmj
无形资产-非专利技术 Intangible assets - industrial property and know-how ufq9+}
无形资产-商标权 Intangible assets - trademark rights R<]f[
无形资产-土地使用权 Intangible assets - land use rights m%
7T ~
无形资产-商誉 Intangible assets - goodwill @~1}n/
无形资产减值准备 Impairment of intangible assets ;l4epN
长期待摊费用 Deferred assets xQ~}9Kt\
未确认融资费用 Unrecognized finance fees )/Z%
HBn
其他长期资产 Other long term assets <9Sg,ix't
递延税款借项 Deferred assets debits |%\>+/j$
应付票据 Notes payable *
{TB<^ *
应付帐款 Trade creditors f~a]og5|G
预收帐款 Adanvances from customers tg5G`P5PJ
代销商品款 Consignment-in payables 3Q;XvrGA
其他应交款 Other payable to government xWR<>Og.
其他应付款 Other creditors 9IfeaoZZ4q
应付股利 Proposed dividends E)ne
z
待转资产价值 Donated assets r" 4u)H>
预计负债 Accrued liabilities u?xXZ]_u
-
应付短期债券 Short-term debentures payable !N"Y
其他流动负债 Other current liabilities i?^lEqy[
预提费用 Accrued expenses m6wrG`-di
应付工资 Payroll payable h_*!cuH
应付福利费 Welfare payable hsCts@R
短期借款-抵押借款 Bank loans - Short term - pledged _98
%?0
短期借款-信用借款 Bank loans - Short term - credit Le,e,#hiY
短期借款-担保借款 Bank loans - Short term - guaranteed ?xX9o
一年内到期长期借款 Long term loans due within one year HnlCEW,^o
一年内到期长期应付款 Long term payable due within one year m0M;f+^
长期借款 Bank loans - Long term SyL:=NZ
应付债券-债券面值 Bond payable - Par value ;;f&aujSHD
应付债券-债券溢价 Bond payable - Excess @vHj>N
应付债券-债券折价 Bond payable - Discount VUd=|$'J
应付债券-应计利息 Bond payable - Accrued interest /
U@T#S
长期应付款 Long term payable a|Yry
专项应付款 Specific payable #]SiS2lM#
其他长期负债 Other long term liabilities LWX,u
应交税金-所得税 Tax payable - income tax mto=_|gn
应交税金-增值税 Tax payable - VAT <4Ev3z*;Z
应交税金-营业税 Tax payable - business tax RvXK?mL4F
应交税金-消费税 Tax payable - consumable tax 3OZu v};k
应交税金-其他 Tax payable - others P[L] S7FTr
递延税款贷项 Deferred taxation credit MdKkj[#
股本 Share capital GI.=\s
已归还投资 Investment returned ,Y+J.8.H
利润分配-其他转入 Profit appropriation - other transfer in 1^v?
Ly8
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
<h"07.y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -h%!#g
利润分配-提取储备基金 Profit appropriation - reserve fund myq:~^L
;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,RXfJh
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (?W[#.=7
利润分配-利润归还投资 Profit appropriation - return investment by profit D^-6=@<3KD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends EEI!pi
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rb_FBa%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0YsBAfRG
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yH<a;@C
期初未分配利润 Retained earnings, beginning of the year rfH'&k
资本公积-股本溢价 Capital surplus - share premium (^lw<$N
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U#U' iPy
资本公积-接受现金捐赠 Capital surplus - cash donation S!oG|%VuB#
资本公积-股权投资准备 Capital surplus - investment reserve ;)7 GdR^K
资本公积-拨款转入 Capital surplus - subsidiary 8n'"RaLQ8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;l$F<CzJay
资本公积-其他 Capital surplus - others Ec4+wRWk85
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !Zi_4 .(4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w+_pq6\V
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =G<i6%(^g
盈余公积-储备基金 Surplus reserve - reserve fund B&},W* p
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QA"mWw-Ds
盈余公积-利润归还投资 Surplus reserve - reture investment by investment kD?lMA__
主营业务收入 Sales 3v?R"2\qS
主营业务成本 Cost of sales @gM>Lxj
主营业务税金及附加 Sales tax 5vSJjhS
营业费用 Operating expenses \2U F J
管理费用 General and administrative expenses -1z<,IN+
财务费用 Financial expenses "j*{7FBqk
投资收益 Investment income N*$L#L$*
其他业务收入 Other operating income }]B H
"
营业外收入 Non-operating income c7~>uNgJ
补贴收入 Subsidy income .?^a|]
其他业务支出 Other operating expenses Uja`{uc
营业外支出 Non-operating expenses 9L+g;Js$4
所得税 Income tax _X/`7!f
]38{du