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 。 $kg!XT{V
F?3a22Zg#
现金 Cash in hand cSQvP.
银行存款 Cash in bank D}Z].c@E
其他货币资金-外埠存款Other monetary assets - cash in other cities 't2"CPZ
其他货币资金-银行本票 Other monetary assets - cashier‘s check RaKL KZn
其他货币资金-银行汇票 Other monetary assets - bank draft YaDr6)
其他货币资金-信用卡 Other monetary assets - credit cards g?)9zJ9
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Jva&"}Cb
其他货币资金-存出投资款 Other monetary assets - cash for investment L=?Yc*vg
短期投资-股票投资 Investments - Short term - stocks Vf,t=$.[Q
短期投资-债券投资 Investments - Short term - bonds qa2QS._m
短期投资-基金投资 Investments - Short term - funds #X`j#"Ov2(
短期投资-其他投资 Investments - Short term - others ^I@43Jy/
短期投资跌价准备 Provision for short-term investment M{Wla7
长期股权投资-股票投资 Long term equity investment - stocks slXk <
长期股权投资-其他股权投资 Long term equity investment - others X^7bOFWE
长期债券投资-债券投资 Long term securities investemnt - bonds ',v
-&1R
长期债券投资-其他债权投资 Long term securities investment - others ?FxxH*>"
长期投资减值准备 Provision for long-term investment *ix&"|h
应收票据 Notes receivable b1R%JY7/S
应收股利 Dividends receivable V_$ BZm%8J
应收利息 Interest receivable {O[a+r.n
应收帐款 Trade debtors 8W9kd"=U
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y>UM~E
预付帐款 Prepayment ['Hl$2 j
应收补贴款 Allowance receivable <%Bsb}h,
其他应收款 Other debtors = ;4cDmZh
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors !SMIb(~[z
其他流动资产 Other current assets M1-n
物资采购 Purchase p$0G EYwM
原材料 Raw materials S)T~vK(n
包装物 Packing materials ML9ZS
@
低值易耗品 Low value consumbles q
n5e[Vn
材料成本差异 Material cost difference /q0[T{Wz$
自制半成品 Self-manufactured goods i]JD::P_H
库存商品 Finished goods 1.6yi];6
商品进销差价 Difference between purchase & sales of commodities @Xts}(L
委托加工物资 Consigned processiong material g:7S/L0]
委托代销商品 Consignment-out %A|9
=x*
受托代销商品 Consignment-in N`h, 2!(j
分期收款发出商品 Goods on instalment sales IVjH.BzH9
存货跌价准备 Provision for obsolete stocks n<+g{QHi
待摊费用 Prepaid expenses 5hF
iK
K7
待处理流动资产损益 Unsettled G/L on current assets 4"nb>tA
待处理固定资产损益 Unsettled G/L on fixed assets C4Z}WBS(
委托贷款-本金 Consignment loan - principle W1dpKv
委托贷款-利息 Consignment loan - interest _Ryt|# y
委托贷款-减值准备 Consignment loan - provision %}elh79H*
固定资产-房屋建筑物 Fixed assets - Buildings N =FX3Z
固定资产-机器设备 Fixed assets - Plant and machinery i7_Nv
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures U-&dn%Sq
固定资产-运输设备 Fixed assets - Automobiles O/Ub{=g
累计折旧 Accumulated depreciation x1VBO.t=*
固定资产减值准备 Impairment of fixed assets roSdcQTeT
工程物资-专用材料 Project material - specific materials DO`
K_B
工程物资-专用设备 Project material - specific equipment S~X&^JvT
工程物资-预付大型设备款 Project material - prepaid for equipment S:aAR*<6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production SaceIV%(
在建工程 Construction in progress -.<fGhmU
在建工程减值准备 Impairment of construction in progress gG*]|>M JI
固定资产清理 Disposal of fixed assets 3M\~#>
无形资产-专利权 Intangible assets - patent R9@Dd
无形资产-非专利技术 Intangible assets - industrial property and know-how
_IYd^c
无形资产-商标权 Intangible assets - trademark rights a|?&
无形资产-土地使用权 Intangible assets - land use rights ?y_W%ogW
无形资产-商誉 Intangible assets - goodwill O<[h
无形资产减值准备 Impairment of intangible assets T
;!: A
长期待摊费用 Deferred assets s\O4D*8
未确认融资费用 Unrecognized finance fees [CxnGeKK
其他长期资产 Other long term assets 8S/SXyS
递延税款借项 Deferred assets debits v<CZ.-r\j
应付票据 Notes payable jeLRS8];
应付帐款 Trade creditors @`t#Bi9
预收帐款 Adanvances from customers gCfAy=-,V
代销商品款 Consignment-in payables J< Ljg<t+
其他应交款 Other payable to government !8YZ;l
其他应付款 Other creditors s
2F<H#
应付股利 Proposed dividends u-qwG/$E
待转资产价值 Donated assets 9n9Z
预计负债 Accrued liabilities a4{~.Mp
应付短期债券 Short-term debentures payable i82sMN1jl7
其他流动负债 Other current liabilities {&7%wZ"t_
预提费用 Accrued expenses 0i/!by{@
应付工资 Payroll payable ^#i3JMq
应付福利费 Welfare payable fz>3
短期借款-抵押借款 Bank loans - Short term - pledged >2vUFq`H
短期借款-信用借款 Bank loans - Short term - credit ', +YWlW
短期借款-担保借款 Bank loans - Short term - guaranteed T<XGG_NOl
一年内到期长期借款 Long term loans due within one year v<0\+}T1R
一年内到期长期应付款 Long term payable due within one year 7 6 nrDE
长期借款 Bank loans - Long term GO&~)Vh&7
应付债券-债券面值 Bond payable - Par value :DWvH,{+&
应付债券-债券溢价 Bond payable - Excess }OZut!
_
应付债券-债券折价 Bond payable - Discount V Ioqn$
应付债券-应计利息 Bond payable - Accrued interest oW
! Z=;
长期应付款 Long term payable [Ey[A|g
专项应付款 Specific payable }SD*@w
其他长期负债 Other long term liabilities _EHz>DJ9
应交税金-所得税 Tax payable - income tax /Uxp5 b h
应交税金-增值税 Tax payable - VAT \iL{q^Im
应交税金-营业税 Tax payable - business tax +9 gI^Gt
应交税金-消费税 Tax payable - consumable tax SfTTB'9
应交税金-其他 Tax payable - others +>b m~6
递延税款贷项 Deferred taxation credit oyw*Z_ 9~
股本 Share capital ke\gzP/
已归还投资 Investment returned oz8z%*9(
利润分配-其他转入 Profit appropriation - other transfer in vC#_
PI
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j(xVbUa
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FT'2J
利润分配-提取储备基金 Profit appropriation - reserve fund ce56$L8[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uy'I#^Bt
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ccR#<Pb6q
利润分配-利润归还投资 Profit appropriation - return investment by profit OkNBP0e}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3[{RH*nHD
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RKi11z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qQN|\u+co
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z-U-n/6I
期初未分配利润 Retained earnings, beginning of the year ]#NJ[IZb
资本公积-股本溢价 Capital surplus - share premium simD<&p
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /E %^s3S.
资本公积-接受现金捐赠 Capital surplus - cash donation 2K:Rrn/cR
资本公积-股权投资准备 Capital surplus - investment reserve I@/s&$H`l
资本公积-拨款转入 Capital surplus - subsidiary u=QG%O#B
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2#jBh
资本公积-其他 Capital surplus - others 9M12|X\]8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D`4>Wh/H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?
zpN09e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HpKF7oJ'N
盈余公积-储备基金 Surplus reserve - reserve fund !+EE*-c1c
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `*Ju0)g1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?+P D?c7
主营业务收入 Sales N\{{:<Cp\
主营业务成本 Cost of sales wH0m^?a!3
主营业务税金及附加 Sales tax j+
eto'
营业费用 Operating expenses ,@Fde=Lw
管理费用 General and administrative expenses XM#xxf* Y
财务费用 Financial expenses uN;]
Fv@Z
投资收益 Investment income >OxSrc@A
其他业务收入 Other operating income ` W}Bc
营业外收入 Non-operating income E+"m@63
补贴收入 Subsidy income ']&rPvkL
其他业务支出 Other operating expenses x=I|O;"><
营业外支出 Non-operating expenses zn)Kl%N^
所得税 Income tax }!_ofe
."u
DM<