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 。 \fUX_0k9,
%jy$4qAf%
现金 Cash in hand @;` 's
银行存款 Cash in bank &>C+5`bg
其他货币资金-外埠存款Other monetary assets - cash in other cities .Y{x!Q"
其他货币资金-银行本票 Other monetary assets - cashier‘s check 'E9{qPLk(
其他货币资金-银行汇票 Other monetary assets - bank draft s{R,- \_
其他货币资金-信用卡 Other monetary assets - credit cards aq
N{@|
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !5(DU~S*@S
其他货币资金-存出投资款 Other monetary assets - cash for investment V~[b`&F
短期投资-股票投资 Investments - Short term - stocks .FHk1~\%z^
短期投资-债券投资 Investments - Short term - bonds <O
0Q]`i
短期投资-基金投资 Investments - Short term - funds V%s7*`U
短期投资-其他投资 Investments - Short term - others :\P@c(c{^C
短期投资跌价准备 Provision for short-term investment ! e$ZOYe
长期股权投资-股票投资 Long term equity investment - stocks 05R"/r*
长期股权投资-其他股权投资 Long term equity investment - others Ajm!;LA[jO
长期债券投资-债券投资 Long term securities investemnt - bonds O^`EuaL
长期债券投资-其他债权投资 Long term securities investment - others A~PR
长期投资减值准备 Provision for long-term investment H^*AaA9-
应收票据 Notes receivable (Fon!_$:
应收股利 Dividends receivable '*mZ/O-
应收利息 Interest receivable q+\<%$:u
应收帐款 Trade debtors \hgd&H0UU
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors x
C&IR*
预付帐款 Prepayment e
O\72? K
应收补贴款 Allowance receivable F-wAQ:
其他应收款 Other debtors ,M.}Q ak^
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0>Snps3*Z
其他流动资产 Other current assets ah:["< z<
物资采购 Purchase v,ZYh w
原材料 Raw materials wpM2{NTP
包装物 Packing materials 2$5">%?
低值易耗品 Low value consumbles }6%XiP|
材料成本差异 Material cost difference f(w>(1&/B
自制半成品 Self-manufactured goods K<
*6E@+i
库存商品 Finished goods @@H_3!B%4v
商品进销差价 Difference between purchase & sales of commodities bpwA|H%{M
委托加工物资 Consigned processiong material qx5`lm~L
委托代销商品 Consignment-out (Of6Ij?
受托代销商品 Consignment-in &M}X$k I
分期收款发出商品 Goods on instalment sales ]nUr E6
存货跌价准备 Provision for obsolete stocks 'JMW.;Lh?X
待摊费用 Prepaid expenses g=$U&Hgs
待处理流动资产损益 Unsettled G/L on current assets 1v]%FC`
待处理固定资产损益 Unsettled G/L on fixed assets ;yomaAr
委托贷款-本金 Consignment loan - principle U_"!\lI_yg
委托贷款-利息 Consignment loan - interest aNEah
委托贷款-减值准备 Consignment loan - provision L T$U
z
固定资产-房屋建筑物 Fixed assets - Buildings ;zJb("n
固定资产-机器设备 Fixed assets - Plant and machinery Sc[#]2 }
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures X6G{. Vh"
固定资产-运输设备 Fixed assets - Automobiles xKSQz
累计折旧 Accumulated depreciation nUP, Yd
固定资产减值准备 Impairment of fixed assets .@,t}:lD
工程物资-专用材料 Project material - specific materials r)5xS]
工程物资-专用设备 Project material - specific equipment 4tZ *%!I'
工程物资-预付大型设备款 Project material - prepaid for equipment adP :{j
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
T06(Q[)
在建工程 Construction in progress "5V;~}=S
在建工程减值准备 Impairment of construction in progress C12UZE;
固定资产清理 Disposal of fixed assets 7?=^0?a
无形资产-专利权 Intangible assets - patent HJAiQ[m5s
无形资产-非专利技术 Intangible assets - industrial property and know-how rpRyB9
无形资产-商标权 Intangible assets - trademark rights Jr!BDg
无形资产-土地使用权 Intangible assets - land use rights B[@q
.n
无形资产-商誉 Intangible assets - goodwill M9W
zsWM
无形资产减值准备 Impairment of intangible assets G(a5@9F
长期待摊费用 Deferred assets }(t`s
未确认融资费用 Unrecognized finance fees L5FOlzn
其他长期资产 Other long term assets 6]?%1HSi
递延税款借项 Deferred assets debits 1 jidBzu<
应付票据 Notes payable K|Sq_/#+U
应付帐款 Trade creditors 2xLtJR4L
预收帐款 Adanvances from customers bXnUz?1!d
代销商品款 Consignment-in payables 754MQK|g
其他应交款 Other payable to government D!o[Sm}JO[
其他应付款 Other creditors [nO3%7t@
应付股利 Proposed dividends }#ZRi}f2VJ
待转资产价值 Donated assets
juOStTq<
预计负债 Accrued liabilities M_ukG~/
应付短期债券 Short-term debentures payable ^y/Es2A#t
其他流动负债 Other current liabilities ,-e}Xw9
预提费用 Accrued expenses _&/`-"3y
应付工资 Payroll payable src9EeiV
应付福利费 Welfare payable AabQ)23R2
短期借款-抵押借款 Bank loans - Short term - pledged e-ta 7R4
短期借款-信用借款 Bank loans - Short term - credit n?@zp<
短期借款-担保借款 Bank loans - Short term - guaranteed ,' |J
一年内到期长期借款 Long term loans due within one year ZW [&7[4
一年内到期长期应付款 Long term payable due within one year d%8n
长期借款 Bank loans - Long term C(XV
YND3
应付债券-债券面值 Bond payable - Par value 44ty,M3
应付债券-债券溢价 Bond payable - Excess "u^Erj# /
应付债券-债券折价 Bond payable - Discount
:RnUNz
应付债券-应计利息 Bond payable - Accrued interest a* cWj}u
长期应付款 Long term payable 1VgGF^cYR
专项应付款 Specific payable /q IQE&V-
其他长期负债 Other long term liabilities ;W?#l$R
应交税金-所得税 Tax payable - income tax A2 +%
应交税金-增值税 Tax payable - VAT q%4X1 W
应交税金-营业税 Tax payable - business tax S.!,qv z
应交税金-消费税 Tax payable - consumable tax |0i{z(B
应交税金-其他 Tax payable - others g5nJ0=9
递延税款贷项 Deferred taxation credit Fe0M2%e;|
股本 Share capital dun`/QKV
已归还投资 Investment returned X
hq ss),
利润分配-其他转入 Profit appropriation - other transfer in
zIrOMh
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
M1/d7d
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0&,D&y%
利润分配-提取储备基金 Profit appropriation - reserve fund \V$qAfP)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J>A9]%M
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "A}sD7xy9
利润分配-利润归还投资 Profit appropriation - return investment by profit %/Wk+r9uu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends DPT6]pl"y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X9Ch
(nWX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "&2 F
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vS8&,wJ!
期初未分配利润 Retained earnings, beginning of the year 8 MO-QO
资本公积-股本溢价 Capital surplus - share premium B"_O!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QR&e~rks
资本公积-接受现金捐赠 Capital surplus - cash donation VgNB^w
资本公积-股权投资准备 Capital surplus - investment reserve Jo {:]:
资本公积-拨款转入 Capital surplus - subsidiary 0>od1/`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &+#5gii1i
资本公积-其他 Capital surplus - others i3w~&y-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9`*ST(0/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T<B}Z11R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ef`_
n+`
盈余公积-储备基金 Surplus reserve - reserve fund <Z%=lwtX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund qzZ/%{Ak
盈余公积-利润归还投资 Surplus reserve - reture investment by investment J#$U<`j*G
主营业务收入 Sales r84^/+"T
主营业务成本 Cost of sales A08kwYxiW
主营业务税金及附加 Sales tax ~,}|~
营业费用 Operating expenses `q36`Wn
管理费用 General and administrative expenses Z5vdH5?!r
财务费用 Financial expenses "-
=fi
'D
投资收益 Investment income MZV$YD^S
其他业务收入 Other operating income Og 1-LP|X
营业外收入 Non-operating income ]6e(-v!U
补贴收入 Subsidy income fbh,V%t7
其他业务支出 Other operating expenses QCbD^
营业外支出 Non-operating expenses 5sT3|yq
所得税 Income tax FoetP`
a?-&O$UHf\