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-oMQGOklb
W_JlOc!y
现金 Cash in hand bL0yuAwF2
银行存款 Cash in bank s
n8Q
k=K
其他货币资金-外埠存款Other monetary assets - cash in other cities sU=H&D99
其他货币资金-银行本票 Other monetary assets - cashier‘s check Kew@&j~
其他货币资金-银行汇票 Other monetary assets - bank draft >R'F,
其他货币资金-信用卡 Other monetary assets - credit cards dB{Q"!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8'[~2/
其他货币资金-存出投资款 Other monetary assets - cash for investment ,V7nzhA2
短期投资-股票投资 Investments - Short term - stocks 8=!D$t\3
短期投资-债券投资 Investments - Short term - bonds u^&^UxCA
短期投资-基金投资 Investments - Short term - funds ko!)s
短期投资-其他投资 Investments - Short term - others lqy Qf$t
短期投资跌价准备 Provision for short-term investment T~-ycVc
长期股权投资-股票投资 Long term equity investment - stocks t$` r4Lb9/
长期股权投资-其他股权投资 Long term equity investment - others %[GsD9_-
长期债券投资-债券投资 Long term securities investemnt - bonds |44Ploz2b
长期债券投资-其他债权投资 Long term securities investment - others (O\)_#-D
长期投资减值准备 Provision for long-term investment <;lkUU(WT2
应收票据 Notes receivable [
|v][Hwv
应收股利 Dividends receivable % 7hrk
应收利息 Interest receivable ."g`3tVK
应收帐款 Trade debtors =0
#OU
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors oe^ I
预付帐款 Prepayment 82+r^t/.
应收补贴款 Allowance receivable ldf\;Qk
其他应收款 Other debtors Ao 'l"-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors jVi) Efy
其他流动资产 Other current assets {
$oj.V 4
物资采购 Purchase YqscZ(L:y
原材料 Raw materials 7P} W
*
包装物 Packing materials 5%"V[lDx@
低值易耗品 Low value consumbles j;zM{qu_
材料成本差异 Material cost difference $z6_@`[
自制半成品 Self-manufactured goods -abt:or
库存商品 Finished goods "69s)~
商品进销差价 Difference between purchase & sales of commodities *;W+>W
委托加工物资 Consigned processiong material Zpt\p7WQ
委托代销商品 Consignment-out }PlRx6r@
受托代销商品 Consignment-in w?L6!) oiz
分期收款发出商品 Goods on instalment sales 7g^]:3f!
存货跌价准备 Provision for obsolete stocks _;"il%l=1
待摊费用 Prepaid expenses i$Ul(?
待处理流动资产损益 Unsettled G/L on current assets 8\^R~K`sY
待处理固定资产损益 Unsettled G/L on fixed assets !|(-=2
`
委托贷款-本金 Consignment loan - principle 4Z3su^XR
委托贷款-利息 Consignment loan - interest ijv(9mR
委托贷款-减值准备 Consignment loan - provision {p2!|A&a
固定资产-房屋建筑物 Fixed assets - Buildings l$KA)xbI
固定资产-机器设备 Fixed assets - Plant and machinery A`%k:@
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w7L{_aom
固定资产-运输设备 Fixed assets - Automobiles \
#F
累计折旧 Accumulated depreciation HZE#Ab*L
固定资产减值准备 Impairment of fixed assets :
$1?i)
工程物资-专用材料 Project material - specific materials b`Zx!^
工程物资-专用设备 Project material - specific equipment #\{l"-
工程物资-预付大型设备款 Project material - prepaid for equipment %uDi#x.
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production #^0R&) T
在建工程 Construction in progress &u
."A3(
在建工程减值准备 Impairment of construction in progress "S[450%
固定资产清理 Disposal of fixed assets ,>a&"V^k
无形资产-专利权 Intangible assets - patent WCZjXDiwJ
无形资产-非专利技术 Intangible assets - industrial property and know-how gjyYCjF
无形资产-商标权 Intangible assets - trademark rights LENq_@$
无形资产-土地使用权 Intangible assets - land use rights K-)]
1BG
无形资产-商誉 Intangible assets - goodwill (XTG8W sN
无形资产减值准备 Impairment of intangible assets K8|r&`X0
长期待摊费用 Deferred assets ;?Tbnn Wn
未确认融资费用 Unrecognized finance fees h
8q[1"a:
其他长期资产 Other long term assets BKCiIfkZ
递延税款借项 Deferred assets debits >b}o~F^J
应付票据 Notes payable
XT%nbh&y
应付帐款 Trade creditors n&4N[Qlv,
预收帐款 Adanvances from customers ma]F7dZ5
代销商品款 Consignment-in payables g/d<Zfq<{
其他应交款 Other payable to government 'ZF{R3Xu
其他应付款 Other creditors KfEx"94
应付股利 Proposed dividends ,<_
A2t 2
待转资产价值 Donated assets &J]K3w1p
预计负债 Accrued liabilities Pbn*_/H
应付短期债券 Short-term debentures payable %A/
0 '
其他流动负债 Other current liabilities d'gfQlDny
预提费用 Accrued expenses k
9R4Y\8P
应付工资 Payroll payable eb\K "ec"
应付福利费 Welfare payable /U*C\ xMm
短期借款-抵押借款 Bank loans - Short term - pledged )AtD}HEv
短期借款-信用借款 Bank loans - Short term - credit p$c6<'UqH
短期借款-担保借款 Bank loans - Short term - guaranteed Dj?> <@
一年内到期长期借款 Long term loans due within one year F
{e@W([
一年内到期长期应付款 Long term payable due within one year O/(`S<iip
长期借款 Bank loans - Long term _Ay9p[l
应付债券-债券面值 Bond payable - Par value .hb:s,0mP
应付债券-债券溢价 Bond payable - Excess iq8<ov
应付债券-债券折价 Bond payable - Discount &m7]v,&
应付债券-应计利息 Bond payable - Accrued interest a5^]20Fa
长期应付款 Long term payable Vm(y7}Aq{
专项应付款 Specific payable BwEN~2u6
其他长期负债 Other long term liabilities $)i")=Hy
应交税金-所得税 Tax payable - income tax x_}:D *aI
应交税金-增值税 Tax payable - VAT Y] _ruDIW
应交税金-营业税 Tax payable - business tax EJ.SW5
应交税金-消费税 Tax payable - consumable tax %wg-=;d4
应交税金-其他 Tax payable - others 7F7{)L
递延税款贷项 Deferred taxation credit |Zpfq63W
股本 Share capital 4Z=_,#h4.
已归还投资 Investment returned tY<4%~%X
利润分配-其他转入 Profit appropriation - other transfer in UgSB>V<?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?3,:-"(@p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve | j`@eF/"
利润分配-提取储备基金 Profit appropriation - reserve fund I_#kg
p
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {]!mrAjD
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f}ji?p
利润分配-利润归还投资 Profit appropriation - return investment by profit re?,Wext\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =o(5_S.u;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >8^
$ [}w
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]cWUZ{puRB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4B1v4g
8}
期初未分配利润 Retained earnings, beginning of the year %XDc,AR[
资本公积-股本溢价 Capital surplus - share premium DJ k/{Z:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R?|.pq/Ln
资本公积-接受现金捐赠 Capital surplus - cash donation nNV'O(x}
资本公积-股权投资准备 Capital surplus - investment reserve ZF8 yw(z
资本公积-拨款转入 Capital surplus - subsidiary $9#H04.x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6<SAa#@ey
资本公积-其他 Capital surplus - others 7kLz[N6Ll
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /{l$sBUL
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `2WFk8) F
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "Yv_B3p
盈余公积-储备基金 Surplus reserve - reserve fund IqHV)A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^ogt+6c
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 286;=rN]*
主营业务收入 Sales bHYy }weZ
主营业务成本 Cost of sales D,*3w'X!K
主营业务税金及附加 Sales tax hbDXo:
营业费用 Operating expenses dr}`H,X"3
管理费用 General and administrative expenses L.2^`mZs
财务费用 Financial expenses [wOn|)&
&
投资收益 Investment income FaSf7D`C
其他业务收入 Other operating income %6,SKg p
营业外收入 Non-operating income +F` S>U
补贴收入 Subsidy income ;-lXU0}&
其他业务支出 Other operating expenses P>C~
i:4n
营业外支出 Non-operating expenses zpZm&WC
所得税 Income tax DB|Y
*b}HNX|