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 。 d_V7w4l
K
F CfU=4O
现金 Cash in hand L?(1
[jB4G
银行存款 Cash in bank }p9#Bzc
其他货币资金-外埠存款Other monetary assets - cash in other cities 5C-n"8&C&
其他货币资金-银行本票 Other monetary assets - cashier‘s check rc{F17~vX
其他货币资金-银行汇票 Other monetary assets - bank draft 8"wavh|g4
其他货币资金-信用卡 Other monetary assets - credit cards 5Yk|
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Hb$wawy<
其他货币资金-存出投资款 Other monetary assets - cash for investment up?S (.*B
短期投资-股票投资 Investments - Short term - stocks \rbvlO?}
短期投资-债券投资 Investments - Short term - bonds )Y1+F,C
短期投资-基金投资 Investments - Short term - funds .'1]2/ad
短期投资-其他投资 Investments - Short term - others R|O^7o
短期投资跌价准备 Provision for short-term investment NU7k2`bqAk
长期股权投资-股票投资 Long term equity investment - stocks 2-duzc
长期股权投资-其他股权投资 Long term equity investment - others `LTD|0;
长期债券投资-债券投资 Long term securities investemnt - bonds Jj1lAg0
长期债券投资-其他债权投资 Long term securities investment - others ]MMXpj,9h
长期投资减值准备 Provision for long-term investment !1+!;R@&H>
应收票据 Notes receivable :WSszak
应收股利 Dividends receivable SzjylUYV
应收利息 Interest receivable &xFs0Ri(
应收帐款 Trade debtors 2Nx#:Rz
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y
0fI7:e3
预付帐款 Prepayment "?
5@j/
e`
应收补贴款 Allowance receivable f5CnJhE|)
其他应收款 Other debtors @7Nc*-SM
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
7I@@}
A
其他流动资产 Other current assets a&n}pnEn)
物资采购 Purchase LgSVEQb6\|
原材料 Raw materials AT^MQvn
包装物 Packing materials ]<o^Q[OL
低值易耗品 Low value consumbles EhIa31>X
材料成本差异 Material cost difference GmN~e*x>p
自制半成品 Self-manufactured goods iS8yJRy
库存商品 Finished goods Ot!*,%sjQ
商品进销差价 Difference between purchase & sales of commodities `hl1R3nBM
委托加工物资 Consigned processiong material RjHKFB2
委托代销商品 Consignment-out 5[$Tpn#K7
受托代销商品 Consignment-in rEsGf+4
分期收款发出商品 Goods on instalment sales ^;mGOjS
存货跌价准备 Provision for obsolete stocks ^ G>/;mZ
待摊费用 Prepaid expenses B}ASZYpW>
待处理流动资产损益 Unsettled G/L on current assets <K~mg<ff$
待处理固定资产损益 Unsettled G/L on fixed assets lH
oV>k
委托贷款-本金 Consignment loan - principle p( [FZ
委托贷款-利息 Consignment loan - interest p~t5PU*(
委托贷款-减值准备 Consignment loan - provision ].*I Z
固定资产-房屋建筑物 Fixed assets - Buildings
gm@%[
固定资产-机器设备 Fixed assets - Plant and machinery 8:
Jc2K
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures [JX
=<a)U
固定资产-运输设备 Fixed assets - Automobiles v0~*?m4
累计折旧 Accumulated depreciation 0o&c8?@j
固定资产减值准备 Impairment of fixed assets JiH
k`e`
工程物资-专用材料 Project material - specific materials sJ cwN.s
工程物资-专用设备 Project material - specific equipment 7`t[|o
工程物资-预付大型设备款 Project material - prepaid for equipment k/#321Z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production qRA
,-N
在建工程 Construction in progress UYOR@x #
在建工程减值准备 Impairment of construction in progress m"8Gh`Fo
固定资产清理 Disposal of fixed assets P'CDV3+
无形资产-专利权 Intangible assets - patent F5EsaF'e4
无形资产-非专利技术 Intangible assets - industrial property and know-how ! ^U!T\qDi
无形资产-商标权 Intangible assets - trademark rights `n`aA)|<
无形资产-土地使用权 Intangible assets - land use rights A/U, |
无形资产-商誉 Intangible assets - goodwill A^hFR
Ag4
无形资产减值准备 Impairment of intangible assets ]bb`6 \h
长期待摊费用 Deferred assets -D30(g{
O
未确认融资费用 Unrecognized finance fees C
XiSin
其他长期资产 Other long term assets km#Rh^
递延税款借项 Deferred assets debits :k.C|V!W
应付票据 Notes payable %'i`Chc^!;
应付帐款 Trade creditors ;AK@Kb
预收帐款 Adanvances from customers o;
Ma)/P
代销商品款 Consignment-in payables >c 5V VA8
其他应交款 Other payable to government SAw. 6<Wy-
其他应付款 Other creditors 0hx EI
应付股利 Proposed dividends d<^o@
待转资产价值 Donated assets \ HZ]=B#0
预计负债 Accrued liabilities ZA/:\6gm
应付短期债券 Short-term debentures payable ax+P)yz
其他流动负债 Other current liabilities mg7Q~SLL{
预提费用 Accrued expenses LTc=D
应付工资 Payroll payable hA_Y@&=W
应付福利费 Welfare payable
)\r;|DN
短期借款-抵押借款 Bank loans - Short term - pledged /MQI5Djg
短期借款-信用借款 Bank loans - Short term - credit J+6bp0RIh
短期借款-担保借款 Bank loans - Short term - guaranteed 2OJ=Xb1
一年内到期长期借款 Long term loans due within one year 4{oS(Vl!
一年内到期长期应付款 Long term payable due within one year ZI'Mr:z4
长期借款 Bank loans - Long term [>tyx{T Ye
应付债券-债券面值 Bond payable - Par value x_TtS|
应付债券-债券溢价 Bond payable - Excess $Sfx0?'
应付债券-债券折价 Bond payable - Discount ir*T,O
2J
应付债券-应计利息 Bond payable - Accrued interest $f^ \fa[
长期应付款 Long term payable XN1\!CM8
专项应付款 Specific payable 92HxZ*t7km
其他长期负债 Other long term liabilities ?~>#(Q
应交税金-所得税 Tax payable - income tax JQ.w6aE
应交税金-增值税 Tax payable - VAT H6PS7g"
应交税金-营业税 Tax payable - business tax }TS4D={1
应交税金-消费税 Tax payable - consumable tax tv1Z%Mx?Cp
应交税金-其他 Tax payable - others QjlwT 2o'
递延税款贷项 Deferred taxation credit tu6Q7CjW8
股本 Share capital 3Vj,O?(Z
已归还投资 Investment returned 7 Ed6o
利润分配-其他转入 Profit appropriation - other transfer in J~[A8o
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |P"p/iY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^"!
j m
利润分配-提取储备基金 Profit appropriation - reserve fund _jW}p-j
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~ST7@-D0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #D-L>7,jA
利润分配-利润归还投资 Profit appropriation - return investment by profit -gpF%g`H
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ITu6m<V
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _g(4-\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P|OjtI
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W 6m
oFn
期初未分配利润 Retained earnings, beginning of the year k*8
ld-O
资本公积-股本溢价 Capital surplus - share premium Iw0Q1bK(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !?7c2QRN
资本公积-接受现金捐赠 Capital surplus - cash donation *MEDV1l_T
资本公积-股权投资准备 Capital surplus - investment reserve T53|*~u
资本公积-拨款转入 Capital surplus - subsidiary }I\hOL
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )"IBw0]
资本公积-其他 Capital surplus - others >6(91J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [o=v"s't)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c?NXX&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve buRK\C
盈余公积-储备基金 Surplus reserve - reserve fund |
\OG9{q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Lit@ m2{\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment D:gskK+o6M
主营业务收入 Sales S"Dw8_y7}
主营业务成本 Cost of sales <XV\8Y+n
主营业务税金及附加 Sales tax *k(>Qsb "
营业费用 Operating expenses Cku&s
管理费用 General and administrative expenses VHJ-v!
财务费用 Financial expenses oD]riA>jC
投资收益 Investment income i$Q$y
hT{
其他业务收入 Other operating income P-?ya!@"
营业外收入 Non-operating income 0"~
`U.k~M
补贴收入 Subsidy income qn+b*4
其他业务支出 Other operating expenses RQZ|
:SvV
营业外支出 Non-operating expenses YJlpP0;++
所得税 Income tax HY,+;tf2r
:dtX^IT