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 。 $u`v
k|\R
yhBf %m
现金 Cash in hand :Jz@` s1n
银行存款 Cash in bank zURob MpE#
其他货币资金-外埠存款Other monetary assets - cash in other cities ^9 g+\W
其他货币资金-银行本票 Other monetary assets - cashier‘s check :gvw5h%
其他货币资金-银行汇票 Other monetary assets - bank draft y_mD9bgW
其他货币资金-信用卡 Other monetary assets - credit cards E(l'\q'.
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !x, ;&
其他货币资金-存出投资款 Other monetary assets - cash for investment fCq
短期投资-股票投资 Investments - Short term - stocks Ul41R
Ny)
短期投资-债券投资 Investments - Short term - bonds b<N962 q$q
短期投资-基金投资 Investments - Short term - funds Lh"!Z
短期投资-其他投资 Investments - Short term - others 8LH"j(H
短期投资跌价准备 Provision for short-term investment q')MKR*
长期股权投资-股票投资 Long term equity investment - stocks .%iJin"
长期股权投资-其他股权投资 Long term equity investment - others j|N8"8"
长期债券投资-债券投资 Long term securities investemnt - bonds /61P`1y(J
长期债券投资-其他债权投资 Long term securities investment - others tk"+PTGJT
长期投资减值准备 Provision for long-term investment @ n-
[bN
应收票据 Notes receivable m)]A$*`<
应收股利 Dividends receivable @7C?]/8#
应收利息 Interest receivable QnWM<6xK"
应收帐款 Trade debtors quvdm68
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;g0p`wV
预付帐款 Prepayment tc_D8Q_
应收补贴款 Allowance receivable pX nY=
其他应收款 Other debtors 8\85Wk{b
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors &?-LL{W{
其他流动资产 Other current assets $h({x~Oj9
物资采购 Purchase 1 >nl ]yO
原材料 Raw materials `?
X=@
包装物 Packing materials 7:Jyu/*]
低值易耗品 Low value consumbles *i}Nb*Z3
材料成本差异 Material cost difference S @EkrC\4n
自制半成品 Self-manufactured goods {u1Rc/Lw
库存商品 Finished goods $SP*hkU
商品进销差价 Difference between purchase & sales of commodities '_~X(izc
委托加工物资 Consigned processiong material ~m]sJpW<"
委托代销商品 Consignment-out s?.A
$^t
受托代销商品 Consignment-in jmcb-=ts
分期收款发出商品 Goods on instalment sales gD[
Fkq$]
存货跌价准备 Provision for obsolete stocks `@Q%}J
待摊费用 Prepaid expenses rY
0kzD/
待处理流动资产损益 Unsettled G/L on current assets V
ifQ@
待处理固定资产损益 Unsettled G/L on fixed assets Bhy:"
r%#
委托贷款-本金 Consignment loan - principle I1H} 5bf3
委托贷款-利息 Consignment loan - interest .Q,IO CHk
委托贷款-减值准备 Consignment loan - provision m]1=o7
固定资产-房屋建筑物 Fixed assets - Buildings &*}NN5Sv
固定资产-机器设备 Fixed assets - Plant and machinery 2 us-s
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <By6%<JTn
固定资产-运输设备 Fixed assets - Automobiles 09f:%!^u
累计折旧 Accumulated depreciation ,C#Mf@b
固定资产减值准备 Impairment of fixed assets Bh9O<|E
工程物资-专用材料 Project material - specific materials q+MV@8w
工程物资-专用设备 Project material - specific equipment /ry#q%?
工程物资-预付大型设备款 Project material - prepaid for equipment iXN7+QO)
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production q/o|uAq
在建工程 Construction in progress Jl"),;Od
在建工程减值准备 Impairment of construction in progress KPGX/l
固定资产清理 Disposal of fixed assets _.xT
:b36
无形资产-专利权 Intangible assets - patent I[~EQ{Iz
无形资产-非专利技术 Intangible assets - industrial property and know-how h\ (z!7t*
无形资产-商标权 Intangible assets - trademark rights ZWC-<QO"<
无形资产-土地使用权 Intangible assets - land use rights Fh XR!x^
无形资产-商誉 Intangible assets - goodwill .b4_O
CGg
无形资产减值准备 Impairment of intangible assets =:
+k
长期待摊费用 Deferred assets Xwg|fr+p
未确认融资费用 Unrecognized finance fees t|gEMDGa3
其他长期资产 Other long term assets -%&_LE9ZtS
递延税款借项 Deferred assets debits $J/Z~(=JT
应付票据 Notes payable #?xhfSgr
应付帐款 Trade creditors $B6"fYiDk
预收帐款 Adanvances from customers rf+'U9
代销商品款 Consignment-in payables )`RF2Y-A7
其他应交款 Other payable to government rz]0i@ehv'
其他应付款 Other creditors gI&& LwT
4
应付股利 Proposed dividends uzO%+B!
待转资产价值 Donated assets U _~lpu
预计负债 Accrued liabilities Md \yXp
应付短期债券 Short-term debentures payable `laaT5G\y
其他流动负债 Other current liabilities m6aq_u
{W
预提费用 Accrued expenses G>?hojvi
应付工资 Payroll payable W;]*&P[[
应付福利费 Welfare payable ,3G8afo
短期借款-抵押借款 Bank loans - Short term - pledged Y[AL!h
短期借款-信用借款 Bank loans - Short term - credit %}+!%A.3
短期借款-担保借款 Bank loans - Short term - guaranteed pV:c`1\`
一年内到期长期借款 Long term loans due within one year 8>Xyz`$kH
一年内到期长期应付款 Long term payable due within one year JM5w`=
长期借款 Bank loans - Long term r\y~
:
应付债券-债券面值 Bond payable - Par value |
x|#n
应付债券-债券溢价 Bond payable - Excess 3K2`1+kBVG
应付债券-债券折价 Bond payable - Discount (F$V m
应付债券-应计利息 Bond payable - Accrued interest ^|@t 2Rp@
长期应付款 Long term payable #>-_z
专项应付款 Specific payable )bZS0f-
其他长期负债 Other long term liabilities 6!} @vp![
应交税金-所得税 Tax payable - income tax N|c;Qzl
应交税金-增值税 Tax payable - VAT [&n2 yt
应交税金-营业税 Tax payable - business tax 5Sd+Cc
应交税金-消费税 Tax payable - consumable tax :CO>g=`
应交税金-其他 Tax payable - others }&d@6m]
递延税款贷项 Deferred taxation credit uBLI!N-G
股本 Share capital X>w(^L*>
已归还投资 Investment returned a3i4e
GT -
利润分配-其他转入 Profit appropriation - other transfer in U2=l; R{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t\nYUL-H
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jX^uNmb
利润分配-提取储备基金 Profit appropriation - reserve fund ?[Od.
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <d,Qi.G4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0c4H2RW
利润分配-利润归还投资 Profit appropriation - return investment by profit `7qZ6Z3z@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D 8^wR{-;J
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5V&3m@d0aq
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "?|sC{'C4j
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares oD]tHuDa
期初未分配利润 Retained earnings, beginning of the year j )6A
资本公积-股本溢价 Capital surplus - share premium XVjs0/5b
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gF;i3OJg
资本公积-接受现金捐赠 Capital surplus - cash donation $:V'+s4o
资本公积-股权投资准备 Capital surplus - investment reserve V6Kw71'9
资本公积-拨款转入 Capital surplus - subsidiary Q=lQ y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation S[rz=[7{
资本公积-其他 Capital surplus - others !|{T>yy
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v*'dA^Q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xc;W9e(U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x@3Ix,b'
盈余公积-储备基金 Surplus reserve - reserve fund c%_I|h<?iT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund hjywYd]8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >K$9(
主营业务收入 Sales &*\wr}a!
主营业务成本 Cost of sales {)]5o| Hx
主营业务税金及附加 Sales tax b f.__3{
营业费用 Operating expenses X>^St&B}fC
管理费用 General and administrative expenses qc_c&
财务费用 Financial expenses FU9q|!2Y
投资收益 Investment income )IQa]A
其他业务收入 Other operating income ~G.'pyW
营业外收入 Non-operating income v'(p."g
补贴收入 Subsidy income [k-Q89
其他业务支出 Other operating expenses :B?C~U k
营业外支出 Non-operating expenses Dbt"}#uit;
所得税 Income tax t<5$
85Y~
Su99A. w