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 。 ;Rwr5
?c>j^}A/N
现金 Cash in hand uv_*E`pN~
银行存款 Cash in bank _v2FXm
其他货币资金-外埠存款Other monetary assets - cash in other cities (5G^"Srw
其他货币资金-银行本票 Other monetary assets - cashier‘s check 5vP*oD
其他货币资金-银行汇票 Other monetary assets - bank draft 5,?9#n\E,
其他货币资金-信用卡 Other monetary assets - credit cards xTAC&OCk^[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit "F%cn@l
其他货币资金-存出投资款 Other monetary assets - cash for investment G e~&Ble
短期投资-股票投资 Investments - Short term - stocks fep#Kb%"e
短期投资-债券投资 Investments - Short term - bonds vaK$j!%FE
短期投资-基金投资 Investments - Short term - funds QKOo
#7
短期投资-其他投资 Investments - Short term - others n$b/@hp$z
短期投资跌价准备 Provision for short-term investment }GGFJ"
长期股权投资-股票投资 Long term equity investment - stocks A E7>jkHB
长期股权投资-其他股权投资 Long term equity investment - others
W"wP%
长期债券投资-债券投资 Long term securities investemnt - bonds YToRG7X#
长期债券投资-其他债权投资 Long term securities investment - others 5jYRIvM[Q~
长期投资减值准备 Provision for long-term investment 3s>&h-E
应收票据 Notes receivable `+*
M r
应收股利 Dividends receivable i 3?zYaT
应收利息 Interest receivable @@# G.
应收帐款 Trade debtors 0kC!
v,
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &p4q# p7,
预付帐款 Prepayment .[O*bk
应收补贴款 Allowance receivable RqcX_x(p
其他应收款 Other debtors @p`#y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )cOm\^
,
其他流动资产 Other current assets rcQ?E=V2O
物资采购 Purchase k#&y
原材料 Raw materials elP`5BuN
包装物 Packing materials 5RlJybN"o
低值易耗品 Low value consumbles pV>/"K
材料成本差异 Material cost difference ]qv/+~Qs>
自制半成品 Self-manufactured goods y f+/Kj<
a
库存商品 Finished goods <yg
kK5#q
商品进销差价 Difference between purchase & sales of commodities y'E)iI*
委托加工物资 Consigned processiong material 2@^8{
委托代销商品 Consignment-out =<33(
受托代销商品 Consignment-in (6JD<pBm
分期收款发出商品 Goods on instalment sales 0 ]NsT0M
存货跌价准备 Provision for obsolete stocks .g4bV5ma3
待摊费用 Prepaid expenses b5H[~8mf
待处理流动资产损益 Unsettled G/L on current assets Jnv91*>h8
待处理固定资产损益 Unsettled G/L on fixed assets nTYqZlI,
委托贷款-本金 Consignment loan - principle ,L_p"A
委托贷款-利息 Consignment loan - interest nGyY`wt&Rg
委托贷款-减值准备 Consignment loan - provision Em
_miU
固定资产-房屋建筑物 Fixed assets - Buildings ;%U`lE0
固定资产-机器设备 Fixed assets - Plant and machinery qe\j$Cjy
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
r*,]=M W
固定资产-运输设备 Fixed assets - Automobiles @rVmr{UE
累计折旧 Accumulated depreciation x28Bz*O
固定资产减值准备 Impairment of fixed assets x{ZcF=4
工程物资-专用材料 Project material - specific materials
?f &*mp
工程物资-专用设备 Project material - specific equipment L@[bgN`=v
工程物资-预付大型设备款 Project material - prepaid for equipment {OQ sGyR?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ];Z_S`JR
在建工程 Construction in progress _;0:wXib=
在建工程减值准备 Impairment of construction in progress ?|8H$1
固定资产清理 Disposal of fixed assets [& hdyLt
无形资产-专利权 Intangible assets - patent zHx
?-Q&3
无形资产-非专利技术 Intangible assets - industrial property and know-how kuUH2:L
无形资产-商标权 Intangible assets - trademark rights [x)BQX'
无形资产-土地使用权 Intangible assets - land use rights sY1*WolA
无形资产-商誉 Intangible assets - goodwill 1uD}V7_y"
无形资产减值准备 Impairment of intangible assets (S(=W G
长期待摊费用 Deferred assets Uvz9x"0[u
未确认融资费用 Unrecognized finance fees 1lx\Pz@ol
其他长期资产 Other long term assets JXvHsCd?
递延税款借项 Deferred assets debits lz # inC|
应付票据 Notes payable E2dSOZS:)%
应付帐款 Trade creditors Cf%)W:Q9
预收帐款 Adanvances from customers Y3-15:-
代销商品款 Consignment-in payables SZyPl9.b
其他应交款 Other payable to government ~%sDQt\S
其他应付款 Other creditors $v>- @
应付股利 Proposed dividends Ya,>E@oc
待转资产价值 Donated assets 4V[+6EV
预计负债 Accrued liabilities `d8$OC
应付短期债券 Short-term debentures payable ,@>B#%Nz
其他流动负债 Other current liabilities \w`Il"}
V
预提费用 Accrued expenses I*}:C
应付工资 Payroll payable VoP(!.Ua>7
应付福利费 Welfare payable B|!YGfL
短期借款-抵押借款 Bank loans - Short term - pledged ,',fO?Qv'
短期借款-信用借款 Bank loans - Short term - credit ql_aDoj
短期借款-担保借款 Bank loans - Short term - guaranteed 0eb`9yM
一年内到期长期借款 Long term loans due within one year U8.DPRa
一年内到期长期应付款 Long term payable due within one year >Axe7<l
长期借款 Bank loans - Long term a:P%
r
应付债券-债券面值 Bond payable - Par value &Cdd
应付债券-债券溢价 Bond payable - Excess ]bX.w/=
应付债券-债券折价 Bond payable - Discount J)o~FC]b*
应付债券-应计利息 Bond payable - Accrued interest >r{,$)H0
长期应付款 Long term payable qKWkgackP
专项应付款 Specific payable 7]
~'8
其他长期负债 Other long term liabilities a0.)zgWr
应交税金-所得税 Tax payable - income tax $r_z""eOc
应交税金-增值税 Tax payable - VAT EV~_-YC
应交税金-营业税 Tax payable - business tax P:CwC"z>sS
应交税金-消费税 Tax payable - consumable tax uT;9xV%ch
应交税金-其他 Tax payable - others ;1F3.ibE
递延税款贷项 Deferred taxation credit y+X%qTB
股本 Share capital }.e*=/"MB
已归还投资 Investment returned "*TnkFTR
利润分配-其他转入 Profit appropriation - other transfer in G =lC[i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mT\]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iUSs) []H>
利润分配-提取储备基金 Profit appropriation - reserve fund h`jtmhoz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]l&
_Pv!!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <;_X=s`f,
利润分配-利润归还投资 Profit appropriation - return investment by profit S* <:He&1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends a*??!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]Ub?Wo7F?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u*PN1E
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5w{_WR6,
期初未分配利润 Retained earnings, beginning of the year 'fZHtnmc0
资本公积-股本溢价 Capital surplus - share premium X;zy1ZH
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6``!DMDt/P
资本公积-接受现金捐赠 Capital surplus - cash donation 9n44 *sZ
资本公积-股权投资准备 Capital surplus - investment reserve uv._N6mj
资本公积-拨款转入 Capital surplus - subsidiary <51 (q_f
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C+2*m=r
资本公积-其他 Capital surplus - others G$`/86A )
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {wCQ#V
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l$.C40v
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v')T^b
F@
盈余公积-储备基金 Surplus reserve - reserve fund .7cQKdvcC
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~hz]x^:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Tpkm\_
主营业务收入 Sales N{oD1%
主营业务成本 Cost of sales s{hJ"lv:
主营业务税金及附加 Sales tax kjjO<x?&*
营业费用 Operating expenses +FyG{1?<
管理费用 General and administrative expenses g6r3V.X
'
财务费用 Financial expenses {6v+
Dz>
投资收益 Investment income 'KM@$2tK^q
其他业务收入 Other operating income s6!aGZ
营业外收入 Non-operating income kg9ZSkJr
补贴收入 Subsidy income qfG
`H#cA<
其他业务支出 Other operating expenses }J"}poB:
营业外支出 Non-operating expenses c1!h;(&
所得税 Income tax eX$u
~?S/0]?c