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 。 Odo"S;)
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现金 Cash in hand f'\NGL
银行存款 Cash in bank t:
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其他货币资金-外埠存款Other monetary assets - cash in other cities 2Q,8@2w;
其他货币资金-银行本票 Other monetary assets - cashier‘s check R":nG7o
其他货币资金-银行汇票 Other monetary assets - bank draft 9%?'[jJ
其他货币资金-信用卡 Other monetary assets - credit cards "DFj4XKXY9
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :q2tda
其他货币资金-存出投资款 Other monetary assets - cash for investment ;NrkX?Y
短期投资-股票投资 Investments - Short term - stocks 1MV\
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短期投资-债券投资 Investments - Short term - bonds SRN:!-
短期投资-基金投资 Investments - Short term - funds I!)gXtJA"
短期投资-其他投资 Investments - Short term - others <9S?wju4W'
短期投资跌价准备 Provision for short-term investment U/B1/96lJ
长期股权投资-股票投资 Long term equity investment - stocks S"iQQV{)Z
长期股权投资-其他股权投资 Long term equity investment - others %rQ5 <U
长期债券投资-债券投资 Long term securities investemnt - bonds COw]1R
长期债券投资-其他债权投资 Long term securities investment - others $FgpFxz;
长期投资减值准备 Provision for long-term investment U=C8gVb{Hq
应收票据 Notes receivable [G/q*a:K
应收股利 Dividends receivable R0y@#}JH
应收利息 Interest receivable GRC=G&G
应收帐款 Trade debtors W"rX$D[Le
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6/9h=-w&
预付帐款 Prepayment .,K?(O4AY
应收补贴款 Allowance receivable
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其他应收款 Other debtors }0#cdw#gH
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors vO1P%)
其他流动资产 Other current assets JlF0 L%Rc
物资采购 Purchase `he{"0U~S
原材料 Raw materials YZCPS6PuE
包装物 Packing materials -#b-@sD
低值易耗品 Low value consumbles tIb?23K0
材料成本差异 Material cost difference Y962rZ
自制半成品 Self-manufactured goods x7J|
库存商品 Finished goods ]t|KFk!)
商品进销差价 Difference between purchase & sales of commodities B{W2D
委托加工物资 Consigned processiong material zjh&?G]:G
委托代销商品 Consignment-out (~TP
受托代销商品 Consignment-in AAsl)
分期收款发出商品 Goods on instalment sales :&dY1.<N+
存货跌价准备 Provision for obsolete stocks [?BmW{*u.
待摊费用 Prepaid expenses $7a
R f'
待处理流动资产损益 Unsettled G/L on current assets VG'oy
待处理固定资产损益 Unsettled G/L on fixed assets V9"Kro
委托贷款-本金 Consignment loan - principle k6~k
委托贷款-利息 Consignment loan - interest )\uy 0+b
委托贷款-减值准备 Consignment loan - provision Jug1Va<^c
固定资产-房屋建筑物 Fixed assets - Buildings p]:~z|.Ba
固定资产-机器设备 Fixed assets - Plant and machinery >ofS'mp
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4j)Y>
固定资产-运输设备 Fixed assets - Automobiles 3vOI=ar=L~
累计折旧 Accumulated depreciation )%C482GO-
固定资产减值准备 Impairment of fixed assets DRi!WWivn
工程物资-专用材料 Project material - specific materials r{kV*^\E
工程物资-专用设备 Project material - specific equipment DB_
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工程物资-预付大型设备款 Project material - prepaid for equipment G#Z%jO-XN
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1z
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在建工程 Construction in progress bE^Z;q19
在建工程减值准备 Impairment of construction in progress E]_lYYkA
固定资产清理 Disposal of fixed assets @?K(+BGi
无形资产-专利权 Intangible assets - patent )G
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无形资产-非专利技术 Intangible assets - industrial property and know-how 2
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无形资产-商标权 Intangible assets - trademark rights !cnH|ePbI
无形资产-土地使用权 Intangible assets - land use rights J mFzSR?}
无形资产-商誉 Intangible assets - goodwill wH!]B-hn
无形资产减值准备 Impairment of intangible assets Px=/fO G
长期待摊费用 Deferred assets Np|iXwl1
未确认融资费用 Unrecognized finance fees >S{1=N@Ev=
其他长期资产 Other long term assets |82V`CV
递延税款借项 Deferred assets debits *ARro
Ndr
应付票据 Notes payable d"5:/Mo
应付帐款 Trade creditors -H.;73Kb[
预收帐款 Adanvances from customers ~srmlBi6
代销商品款 Consignment-in payables + 7E6U*
其他应交款 Other payable to government yN~=3b>
其他应付款 Other creditors c.&vWmLSGE
应付股利 Proposed dividends 5.VA
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待转资产价值 Donated assets 2Pi}<pG~
预计负债 Accrued liabilities pa+^5N
应付短期债券 Short-term debentures payable ClVMZ
其他流动负债 Other current liabilities KfWVz*DC!
预提费用 Accrued expenses :":W(O
应付工资 Payroll payable 0,m*W?^31
应付福利费 Welfare payable AGCqJ8`|T
短期借款-抵押借款 Bank loans - Short term - pledged MkJL9eG
短期借款-信用借款 Bank loans - Short term - credit N~M:+\
短期借款-担保借款 Bank loans - Short term - guaranteed
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一年内到期长期借款 Long term loans due within one year YQ37P?u@
一年内到期长期应付款 Long term payable due within one year 9z_Gf]J~
长期借款 Bank loans - Long term ,3GM'e{hV
应付债券-债券面值 Bond payable - Par value ]pb;q(?^
应付债券-债券溢价 Bond payable - Excess r-Z'
应付债券-债券折价 Bond payable - Discount Os@ofnC
应付债券-应计利息 Bond payable - Accrued interest 3QUe:8
长期应付款 Long term payable }tv-
专项应付款 Specific payable x6,S#p
其他长期负债 Other long term liabilities f#JLE+0Y
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT 2E2J=Do
应交税金-营业税 Tax payable - business tax P$]Vb'Fz
应交税金-消费税 Tax payable - consumable tax Q1&: +
7%
应交税金-其他 Tax payable - others ,Z>Rv Ll
递延税款贷项 Deferred taxation credit 30<dEoF
股本 Share capital Jz:d\M~j5
已归还投资 Investment returned `2S{.s
利润分配-其他转入 Profit appropriation - other transfer in *A,=Y/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Cn28&$:J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L?9Vz&8]
利润分配-提取储备基金 Profit appropriation - reserve fund ~01rc
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wM!QU{Lz
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >t*zY~
R.
利润分配-利润归还投资 Profit appropriation - return investment by profit XJ@ /r,2
利润分配-应付优先股股利 Profit appropriation - preference shares dividends LDPo}ogs
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M"p $9t
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R>gj"nB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yuI5#
VUS
期初未分配利润 Retained earnings, beginning of the year }E/L:
资本公积-股本溢价 Capital surplus - share premium S$JM01
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gscsB4<
资本公积-接受现金捐赠 Capital surplus - cash donation -'q=oTZ
资本公积-股权投资准备 Capital surplus - investment reserve UdL`.D,
资本公积-拨款转入 Capital surplus - subsidiary jjl4A}*0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation I}k!i+Yl
资本公积-其他 Capital surplus - others zo\XuoZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve })!n1kt
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8~2A"<{ub
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^Gd<miw
盈余公积-储备基金 Surplus reserve - reserve fund 4-3B"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund *Z/B\nb
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Nr(WbD[T
主营业务收入 Sales X^xu$d6
主营业务成本 Cost of sales OH)SdSBz
主营业务税金及附加 Sales tax "lmiGR*u
营业费用 Operating expenses cPS!%?}I
管理费用 General and administrative expenses ,vN#U&