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 。 Pg`JQC|
62Mdm3
现金 Cash in hand Jm4#V~w
银行存款 Cash in bank k0L] R5W
其他货币资金-外埠存款Other monetary assets - cash in other cities o]<jZ_|gB
其他货币资金-银行本票 Other monetary assets - cashier‘s check %,/lqc Fo
其他货币资金-银行汇票 Other monetary assets - bank draft 9e!vA6Fx
其他货币资金-信用卡 Other monetary assets - credit cards 8!&nKy<Y
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @D)Z{=>{=5
其他货币资金-存出投资款 Other monetary assets - cash for investment qe?Qeh(!X
短期投资-股票投资 Investments - Short term - stocks K1OkZ6kl
短期投资-债券投资 Investments - Short term - bonds n#4Gv|{XMD
短期投资-基金投资 Investments - Short term - funds 61} i5o
短期投资-其他投资 Investments - Short term - others !siWEzw
短期投资跌价准备 Provision for short-term investment &f-hG3/M
长期股权投资-股票投资 Long term equity investment - stocks UP2}q?4
长期股权投资-其他股权投资 Long term equity investment - others Ql8bt77eI-
长期债券投资-债券投资 Long term securities investemnt - bonds 3Hw[s0[$
长期债券投资-其他债权投资 Long term securities investment - others eJHp6)2
长期投资减值准备 Provision for long-term investment kx:jI^
应收票据 Notes receivable *:g_'K"+
应收股利 Dividends receivable \7Qb229?
应收利息 Interest receivable S/.^7R7{f
应收帐款 Trade debtors ~M5:=zKQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors FbAW_Am(
预付帐款 Prepayment yoQ\lk
应收补贴款 Allowance receivable <J&7]6Z
其他应收款 Other debtors sHdp
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "k:=Y7Dx
其他流动资产 Other current assets L2fZ{bgy
物资采购 Purchase %?9Ok
原材料 Raw materials yS!(Ap
包装物 Packing materials :HRT 2I
低值易耗品 Low value consumbles Ja|{1&J.
材料成本差异 Material cost difference 0}]SUe^
自制半成品 Self-manufactured goods zT[6eZ8m
库存商品 Finished goods bAEg$A
商品进销差价 Difference between purchase & sales of commodities 9 |{%i$
委托加工物资 Consigned processiong material w_Uh
委托代销商品 Consignment-out Z(e^ iH
受托代销商品 Consignment-in +BL{@,zr
分期收款发出商品 Goods on instalment sales ~}'F887 f
存货跌价准备 Provision for obsolete stocks E"qFXA>
待摊费用 Prepaid expenses zXZir7NfM
待处理流动资产损益 Unsettled G/L on current assets 7O)" `
待处理固定资产损益 Unsettled G/L on fixed assets /7/0x ./{
委托贷款-本金 Consignment loan - principle 2 0tO#{Li
委托贷款-利息 Consignment loan - interest F PR`tE
委托贷款-减值准备 Consignment loan - provision M:n 6BC>t"
固定资产-房屋建筑物 Fixed assets - Buildings dU_;2#3m
固定资产-机器设备 Fixed assets - Plant and machinery |quij0_'e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @0NJ{
固定资产-运输设备 Fixed assets - Automobiles [=uIb._Wv
累计折旧 Accumulated depreciation ;b0NGa(k
固定资产减值准备 Impairment of fixed assets uwmQ?LS]V
工程物资-专用材料 Project material - specific materials D#Kuo$
工程物资-专用设备 Project material - specific equipment MsOs{2
)2
工程物资-预付大型设备款 Project material - prepaid for equipment XRtD< jlA"
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production qf#)lyr<D6
在建工程 Construction in progress ]*N1t>fb
在建工程减值准备 Impairment of construction in progress ^YlI>_3s
固定资产清理 Disposal of fixed assets H'DVwnn>ik
无形资产-专利权 Intangible assets - patent eSfnB_@x2
无形资产-非专利技术 Intangible assets - industrial property and know-how QkQ!Ep(
无形资产-商标权 Intangible assets - trademark rights 86
.`T l;
无形资产-土地使用权 Intangible assets - land use rights 8)j@aiF`
无形资产-商誉 Intangible assets - goodwill h4)Bs\==mT
无形资产减值准备 Impairment of intangible assets F #`=oM$5
长期待摊费用 Deferred assets <RXw M6G2
未确认融资费用 Unrecognized finance fees
;11x"S
其他长期资产 Other long term assets `<frgXu64
递延税款借项 Deferred assets debits rD
&D)w
应付票据 Notes payable d`y!cu2}
应付帐款 Trade creditors [}z,J"Un
预收帐款 Adanvances from customers /=: j9FF
代销商品款 Consignment-in payables ~h$wH{-U#
其他应交款 Other payable to government 5(m(xo6
其他应付款 Other creditors h6:#!Rg
应付股利 Proposed dividends KP]"P*?
?
待转资产价值 Donated assets w@-M{?R
预计负债 Accrued liabilities g)"gw+ZFc
应付短期债券 Short-term debentures payable >jg0s)RA'
其他流动负债 Other current liabilities A8r^)QJP{
预提费用 Accrued expenses H t(n%;<
应付工资 Payroll payable ?-)I+EAnE
应付福利费 Welfare payable
U7h(`b
短期借款-抵押借款 Bank loans - Short term - pledged YHXLv#8
短期借款-信用借款 Bank loans - Short term - credit $IQw=w7p
短期借款-担保借款 Bank loans - Short term - guaranteed UL$}{2N,_
一年内到期长期借款 Long term loans due within one year #xh_
一年内到期长期应付款 Long term payable due within one year Lgk
长期借款 Bank loans - Long term 0RFRbi@n(
应付债券-债券面值 Bond payable - Par value w_tJ7pz8T
应付债券-债券溢价 Bond payable - Excess ^teq[l$;
应付债券-债券折价 Bond payable - Discount 3SttHu0X
应付债券-应计利息 Bond payable - Accrued interest !69&Ld
长期应付款 Long term payable p'_%aVm7
专项应付款 Specific payable V)ig)(CT
其他长期负债 Other long term liabilities ]=pR
应交税金-所得税 Tax payable - income tax X}ma]
应交税金-增值税 Tax payable - VAT #%0Bx3uM
应交税金-营业税 Tax payable - business tax QS[L~97m2M
应交税金-消费税 Tax payable - consumable tax M5357Q
应交税金-其他 Tax payable - others ]}|byo
递延税款贷项 Deferred taxation credit ')Y'c
股本 Share capital 2_^aw[-
已归还投资 Investment returned *cuuz
i&
利润分配-其他转入 Profit appropriation - other transfer in B;>{0
s
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~^jq(:d)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k <iTjI*N
利润分配-提取储备基金 Profit appropriation - reserve fund uo%P+om_}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AlE8Xu9UB
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @gC=$A#
利润分配-利润归还投资 Profit appropriation - return investment by profit \JEXX4%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w'MGA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
B%CTOi
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )SF}2?7e
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PXzsj.
期初未分配利润 Retained earnings, beginning of the year E>'a,!QPv
资本公积-股本溢价 Capital surplus - share premium 'rp }G&m
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {9Y+.46S
资本公积-接受现金捐赠 Capital surplus - cash donation Dl(3wgA
资本公积-股权投资准备 Capital surplus - investment reserve _|[UI.a
资本公积-拨款转入 Capital surplus - subsidiary L!0OC''C
资本公积-外币资本折算差额 Capital surplus - foreign currency translation e}/Lk5q!
资本公积-其他 Capital surplus - others ZYU=\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c#-U%qZ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -i0(2*<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hI%bjuq
盈余公积-储备基金 Surplus reserve - reserve fund McH>"`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund c0B|F
盈余公积-利润归还投资 Surplus reserve - reture investment by investment voP7"Dl[
主营业务收入 Sales Vtc36-\1*
主营业务成本 Cost of sales ?Nf>]|K:Q
主营业务税金及附加 Sales tax {
;toI
营业费用 Operating expenses IG)s^bP
管理费用 General and administrative expenses wO ?+Nh
财务费用 Financial expenses _vSn`
投资收益 Investment income UcBe'r}G
其他业务收入 Other operating income aRG2@5
营业外收入 Non-operating income )[0T16
补贴收入 Subsidy income Ya>oCr}K
其他业务支出 Other operating expenses ]8
q3>
营业外支出 Non-operating expenses eSWLrryY
所得税 Income tax VE+IKj!VG0
&j(+ /
;A