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 。
0Z[8d0
l3/?,xn
现金 Cash in hand /?8rj3
银行存款 Cash in bank qxwD4L`S
其他货币资金-外埠存款Other monetary assets - cash in other cities Q_R&+@ju
其他货币资金-银行本票 Other monetary assets - cashier‘s check [.
iz<Yh
其他货币资金-银行汇票 Other monetary assets - bank draft 2:S
4M.j
其他货币资金-信用卡 Other monetary assets - credit cards
Et0;1
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @xtfm.}
其他货币资金-存出投资款 Other monetary assets - cash for investment 8BJ&"y8H
短期投资-股票投资 Investments - Short term - stocks ~4tu*\P
短期投资-债券投资 Investments - Short term - bonds RIl
+QA
短期投资-基金投资 Investments - Short term - funds &mvC<_1n
短期投资-其他投资 Investments - Short term - others w+owx(mN@
短期投资跌价准备 Provision for short-term investment xBcE>^{1.
长期股权投资-股票投资 Long term equity investment - stocks ,NaNih1
长期股权投资-其他股权投资 Long term equity investment - others l<nL8/5{<
长期债券投资-债券投资 Long term securities investemnt - bonds wg,w;Gle
长期债券投资-其他债权投资 Long term securities investment - others G_x<2E"d
长期投资减值准备 Provision for long-term investment "(d7:!%
应收票据 Notes receivable "Tm`V9
应收股利 Dividends receivable S(*SUH
应收利息 Interest receivable d1>Nn!m
应收帐款 Trade debtors F4Gv=q)Z
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors p[%FH?
预付帐款 Prepayment :AB$d~${M>
应收补贴款 Allowance receivable F.JvMy3
其他应收款 Other debtors "o[j'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Ik4U+'z6
其他流动资产 Other current assets toCT5E_0=
物资采购 Purchase RI_3X5.KQ
原材料 Raw materials *7o(
包装物 Packing materials cA4xx^~
低值易耗品 Low value consumbles (a i&v
材料成本差异 Material cost difference Z tfPB
自制半成品 Self-manufactured goods %<8lLRl
库存商品 Finished goods 3Ga!)
商品进销差价 Difference between purchase & sales of commodities poYO
委托加工物资 Consigned processiong material u>.qhtm[
委托代销商品 Consignment-out @
zE>n
受托代销商品 Consignment-in 5l"v:Px
分期收款发出商品 Goods on instalment sales J_A5,K*r|
存货跌价准备 Provision for obsolete stocks Rx 4
;X
待摊费用 Prepaid expenses i7w>Nvj]
待处理流动资产损益 Unsettled G/L on current assets LMrb
1lg$
待处理固定资产损益 Unsettled G/L on fixed assets Q_F8u!qrZ
委托贷款-本金 Consignment loan - principle QuJ)WaJkC
委托贷款-利息 Consignment loan - interest *.J)7~(P
委托贷款-减值准备 Consignment loan - provision =q(;g]e
固定资产-房屋建筑物 Fixed assets - Buildings k/yoRv%
固定资产-机器设备 Fixed assets - Plant and machinery C<\|4ERp
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 'lym^^MjL+
固定资产-运输设备 Fixed assets - Automobiles jR#g>MDKB
累计折旧 Accumulated depreciation IgOo2N"^l
固定资产减值准备 Impairment of fixed assets ~%QVjzMC
工程物资-专用材料 Project material - specific materials COa"zg
工程物资-专用设备 Project material - specific equipment Og?]y ^y
工程物资-预付大型设备款 Project material - prepaid for equipment 7N/v
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production h$FpH\-
在建工程 Construction in progress S&% GB
在建工程减值准备 Impairment of construction in progress Lh6G"f(n
固定资产清理 Disposal of fixed assets uf (`I
无形资产-专利权 Intangible assets - patent nxP>IfSA
无形资产-非专利技术 Intangible assets - industrial property and know-how "Fu*F/KW
无形资产-商标权 Intangible assets - trademark rights S3u>a\
无形资产-土地使用权 Intangible assets - land use rights @O/-~,E68
无形资产-商誉 Intangible assets - goodwill \4`~J@5Y
无形资产减值准备 Impairment of intangible assets '@h5j6:2
长期待摊费用 Deferred assets X9#;quco@
未确认融资费用 Unrecognized finance fees sHSZIkB-r
其他长期资产 Other long term assets 9GuG"^08
递延税款借项 Deferred assets debits wPYz&
&W
应付票据 Notes payable (8u.Xbdh
应付帐款 Trade creditors SXn1v.6
预收帐款 Adanvances from customers V6Y:l9
代销商品款 Consignment-in payables +v3@WdLcD
其他应交款 Other payable to government mVN^X/L(y
其他应付款 Other creditors Cyg\FHs
应付股利 Proposed dividends vl8Ums} +
待转资产价值 Donated assets ~r6qnC2
预计负债 Accrued liabilities A=/|f$s+
应付短期债券 Short-term debentures payable *4;MO2g
其他流动负债 Other current liabilities q"@Y2lhD!
预提费用 Accrued expenses EM+#h'%-
应付工资 Payroll payable %l!Gt"\xm
应付福利费 Welfare payable F'DO46
短期借款-抵押借款 Bank loans - Short term - pledged FV>LD% uu
短期借款-信用借款 Bank loans - Short term - credit .V9/0
短期借款-担保借款 Bank loans - Short term - guaranteed y|1,h}H^n
一年内到期长期借款 Long term loans due within one year 't:|>;Wx
一年内到期长期应付款 Long term payable due within one year y,i:BQJ<
长期借款 Bank loans - Long term p=vu<xXtD
应付债券-债券面值 Bond payable - Par value _6v|k}tW'Y
应付债券-债券溢价 Bond payable - Excess Np=IZnpt
应付债券-债券折价 Bond payable - Discount 4i>sOP3
B
应付债券-应计利息 Bond payable - Accrued interest 2B{~
"<
长期应付款 Long term payable @bQf =N+
专项应付款 Specific payable sHx>UvN6
其他长期负债 Other long term liabilities R87-L*9B^0
应交税金-所得税 Tax payable - income tax 8_6\>hW&
应交税金-增值税 Tax payable - VAT ]4 2bd
应交税金-营业税 Tax payable - business tax YoV^Y&:9<
应交税金-消费税 Tax payable - consumable tax w~A{]s{4
应交税金-其他 Tax payable - others mrR~[533j
递延税款贷项 Deferred taxation credit fGDR<t3yiQ
股本 Share capital gz-X4A"
已归还投资 Investment returned GE]cH6E
利润分配-其他转入 Profit appropriation - other transfer in |[/[*hDZ9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve I^*&u,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P
MzPe"3M
利润分配-提取储备基金 Profit appropriation - reserve fund _Gv[ D
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7yGc@kJ?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N6Mo|
利润分配-利润归还投资 Profit appropriation - return investment by profit ,"~#s(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &L[7jA'[J
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s*<\mwB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O`_!G`E
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X#KC<BXw,
期初未分配利润 Retained earnings, beginning of the year j3`#v3
资本公积-股本溢价 Capital surplus - share premium .'QE o
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !iBe/yb
资本公积-接受现金捐赠 Capital surplus - cash donation D7.|UG?G
资本公积-股权投资准备 Capital surplus - investment reserve E^z\b *
资本公积-拨款转入 Capital surplus - subsidiary RO(~c-fV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {//;GC*
资本公积-其他 Capital surplus - others +.gM"JV
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 42X N*br
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;fLYO6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i`-,=RJ
盈余公积-储备基金 Surplus reserve - reserve fund 41f4zisZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund by z2u
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,f
..46G
主营业务收入 Sales xxWrSl`fB
主营业务成本 Cost of sales tW4|\-E"s4
主营业务税金及附加 Sales tax V7}5Zw1
营业费用 Operating expenses H4[];&]xr
管理费用 General and administrative expenses GORu*[U8
财务费用 Financial expenses j
{00iA}
投资收益 Investment income =\;yxl
其他业务收入 Other operating income "iFA&$\
营业外收入 Non-operating income q3a`Y)aVB
补贴收入 Subsidy income y{CyjYpz^
其他业务支出 Other operating expenses H'N$Vv2q
营业外支出 Non-operating expenses $2u^z=`b!%
所得税 Income tax 6% +s`
6( 1xU\x