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 。 hE41$9?TJ
El;\#la
现金 Cash in hand ccc*"_45#
银行存款 Cash in bank ,Jy@n]x
其他货币资金-外埠存款Other monetary assets - cash in other cities R\%&Q|
其他货币资金-银行本票 Other monetary assets - cashier‘s check 2F0@M|'
其他货币资金-银行汇票 Other monetary assets - bank draft QkXnXu
其他货币资金-信用卡 Other monetary assets - credit cards gBzg'Z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @_Ko<fKSX
其他货币资金-存出投资款 Other monetary assets - cash for investment d`he
Wv^/`
短期投资-股票投资 Investments - Short term - stocks B\U9F5
短期投资-债券投资 Investments - Short term - bonds cnQ;6LtFTz
短期投资-基金投资 Investments - Short term - funds u%J04
vG"D
短期投资-其他投资 Investments - Short term - others $niJw@zC
短期投资跌价准备 Provision for short-term investment }Fd4;
]
长期股权投资-股票投资 Long term equity investment - stocks Q ke8BRBn
长期股权投资-其他股权投资 Long term equity investment - others /DG+8u
长期债券投资-债券投资 Long term securities investemnt - bonds $TON`+lB
长期债券投资-其他债权投资 Long term securities investment - others b'9\j.By
长期投资减值准备 Provision for long-term investment 2lVJ"jg
应收票据 Notes receivable :a M
ZJm
应收股利 Dividends receivable Lo^0VD!O
应收利息 Interest receivable M ABrf`<b
应收帐款 Trade debtors !}Sf?nP#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <l/QS3M
预付帐款 Prepayment :Ve>tZeW
应收补贴款 Allowance receivable "P)f,n
其他应收款 Other debtors yrp5\k*{y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors AJ_''%$I3:
其他流动资产 Other current assets ke'aSD
物资采购 Purchase Y}<w)b1e|
原材料 Raw materials `nAR/Ye
包装物 Packing materials 9yU(ei:GUo
低值易耗品 Low value consumbles Hc`)Q vFRW
材料成本差异 Material cost difference .TcsXYL.`,
自制半成品 Self-manufactured goods 00Tm]mMQX
库存商品 Finished goods 3/rEXKS
商品进销差价 Difference between purchase & sales of commodities @>Y.s6a
委托加工物资 Consigned processiong material ;B4x>
委托代销商品 Consignment-out (twwDI
受托代销商品 Consignment-in xq`mo
分期收款发出商品 Goods on instalment sales i3bH^WwE&k
存货跌价准备 Provision for obsolete stocks ,$i2vGd
待摊费用 Prepaid expenses dNH6%1(s]0
待处理流动资产损益 Unsettled G/L on current assets :ud<"I]:
待处理固定资产损益 Unsettled G/L on fixed assets rI/;L<c
委托贷款-本金 Consignment loan - principle ,$"*X-1
委托贷款-利息 Consignment loan - interest x*]&Ca0+
委托贷款-减值准备 Consignment loan - provision %49P<vo`?
固定资产-房屋建筑物 Fixed assets - Buildings pKe
K6K\8
固定资产-机器设备 Fixed assets - Plant and machinery [BPK0
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures V}?*kx~T2C
固定资产-运输设备 Fixed assets - Automobiles 0rM'VgB
累计折旧 Accumulated depreciation 0GEM3~~D.?
固定资产减值准备 Impairment of fixed assets L5
(7;
工程物资-专用材料 Project material - specific materials Z>0a?
=1[
工程物资-专用设备 Project material - specific equipment }e/#dMEi
工程物资-预付大型设备款 Project material - prepaid for equipment %N jRD|
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production s"hSn_m
在建工程 Construction in progress I4[sf
在建工程减值准备 Impairment of construction in progress 'o D31\@I
固定资产清理 Disposal of fixed assets M]FA
y "E
无形资产-专利权 Intangible assets - patent iME)Jl&
无形资产-非专利技术 Intangible assets - industrial property and know-how ?8ZOiY(
无形资产-商标权 Intangible assets - trademark rights RKI BFP8.
无形资产-土地使用权 Intangible assets - land use rights D8Ntzsr6
无形资产-商誉 Intangible assets - goodwill DdUT"%
无形资产减值准备 Impairment of intangible assets x;Qs_"t];3
长期待摊费用 Deferred assets 9%+Nzo(Fd
未确认融资费用 Unrecognized finance fees 9'1XZpM1
其他长期资产 Other long term assets vBFMne1h
递延税款借项 Deferred assets debits `^:>sU
应付票据 Notes payable +<l6!r2Z
应付帐款 Trade creditors z|KQiLza
预收帐款 Adanvances from customers Uq}F rK}
代销商品款 Consignment-in payables 79m',9{u
其他应交款 Other payable to government $w,O[PIi
其他应付款 Other creditors |hx"yy'ux
应付股利 Proposed dividends #$-zg^
待转资产价值 Donated assets q mJ#cmN
预计负债 Accrued liabilities i5PZ )&
应付短期债券 Short-term debentures payable HP
GIz!o
其他流动负债 Other current liabilities mP!=&u fcU
预提费用 Accrued expenses 8i
epG
应付工资 Payroll payable ,, 8hU7P
应付福利费 Welfare payable &c?q#-^)\+
短期借款-抵押借款 Bank loans - Short term - pledged j{8;5 ?x
短期借款-信用借款 Bank loans - Short term - credit P\jnht
短期借款-担保借款 Bank loans - Short term - guaranteed 9i6z p'
一年内到期长期借款 Long term loans due within one year x9DG87P~+
一年内到期长期应付款 Long term payable due within one year v&7yqEm}B
长期借款 Bank loans - Long term %S`ygc}|
应付债券-债券面值 Bond payable - Par value ~__r-z
应付债券-债券溢价 Bond payable - Excess /$EX-!ie
应付债券-债券折价 Bond payable - Discount O V"5:){
应付债券-应计利息 Bond payable - Accrued interest 3I"xuKxc
长期应付款 Long term payable M%yeI{m
专项应付款 Specific payable PZ#\O
其他长期负债 Other long term liabilities *KMW6dg;
应交税金-所得税 Tax payable - income tax U4$}8~o4
应交税金-增值税 Tax payable - VAT pB;U*lt
应交税金-营业税 Tax payable - business tax =c(t;u6m-
应交税金-消费税 Tax payable - consumable tax ]'.D@vFGO
应交税金-其他 Tax payable - others @IXvp3r
递延税款贷项 Deferred taxation credit QIK;kjr*A3
股本 Share capital /v <FH
}
已归还投资 Investment returned iBqxz:PHN(
利润分配-其他转入 Profit appropriation - other transfer in ??]b,f4CNa
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7>-"r*W +z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _?}[7K!~d
利润分配-提取储备基金 Profit appropriation - reserve fund hL?"!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pW7#&@AR
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yQ [n7du
利润分配-利润归还投资 Profit appropriation - return investment by profit ZwFVtR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s)A=hB-V
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tM:%{az
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @cS(Bb!(M
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e{Y8m Xu
期初未分配利润 Retained earnings, beginning of the year VYo2m
资本公积-股本溢价 Capital surplus - share premium { Mv$~T|e7
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ly
kB2]T
资本公积-接受现金捐赠 Capital surplus - cash donation yq=rv$.s
资本公积-股权投资准备 Capital surplus - investment reserve nb30<h
资本公积-拨款转入 Capital surplus - subsidiary
+Oafo|%
资本公积-外币资本折算差额 Capital surplus - foreign currency translation nOm-Yb+F
资本公积-其他 Capital surplus - others )c<X.4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;irAq|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
>zS<1
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -V F*h.'
盈余公积-储备基金 Surplus reserve - reserve fund }m -A #4.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9F"^MzZ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,]L sX"u
主营业务收入 Sales E4cPCQyeH
主营业务成本 Cost of sales 4/N{~
主营业务税金及附加 Sales tax +HSKFp
营业费用 Operating expenses =M],5<2;
管理费用 General and administrative expenses Q/%]%d
财务费用 Financial expenses t%fcp
投资收益 Investment income 0F-%C>&g
其他业务收入 Other operating income KBg5_+l
营业外收入 Non-operating income 9=}&evGm89
补贴收入 Subsidy income OnND(YiX
其他业务支出 Other operating expenses jr2wK?LbB
营业外支出 Non-operating expenses ([OD
mZHv
所得税 Income tax [Te"|K ':
`L
m9!?