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 。 Oc7 >S.1
ows^W8-w
现金 Cash in hand fCLcU@3W?
银行存款 Cash in bank F
vj{@B!
其他货币资金-外埠存款Other monetary assets - cash in other cities .FuA;:@%\
其他货币资金-银行本票 Other monetary assets - cashier‘s check doLkrEm&
其他货币资金-银行汇票 Other monetary assets - bank draft mRCHrw?WG
其他货币资金-信用卡 Other monetary assets - credit cards <# >Oy&E
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |-|jf
其他货币资金-存出投资款 Other monetary assets - cash for investment (G#}*
短期投资-股票投资 Investments - Short term - stocks *yrnK3
短期投资-债券投资 Investments - Short term - bonds u0xQ;BQ
短期投资-基金投资 Investments - Short term - funds ,aI,2U91
短期投资-其他投资 Investments - Short term - others l$M$o(
短期投资跌价准备 Provision for short-term investment A
6 :Q<
长期股权投资-股票投资 Long term equity investment - stocks USprsaj
长期股权投资-其他股权投资 Long term equity investment - others qB+n6y%
长期债券投资-债券投资 Long term securities investemnt - bonds )B81i!
q
长期债券投资-其他债权投资 Long term securities investment - others jM*AL
X
长期投资减值准备 Provision for long-term investment 7k `_#
应收票据 Notes receivable kg:l:C)Tq
应收股利 Dividends receivable RYt6=R+f
应收利息 Interest receivable ?gLAWz
应收帐款 Trade debtors C(s\LI!r
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \4aKLr
预付帐款 Prepayment =Ci13< KQ
应收补贴款 Allowance receivable ;J'OakeVO
其他应收款 Other debtors L.kD,'G}>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .?f:Nb.O
其他流动资产 Other current assets ^+M><jE9
物资采购 Purchase +I&J7ICV0
原材料 Raw materials ~^x-ym5
包装物 Packing materials H "O$&
低值易耗品 Low value consumbles $R";
材料成本差异 Material cost difference p zg&/m&F`
自制半成品 Self-manufactured goods or7pJy%4"
库存商品 Finished goods _e_4Q)z-a
商品进销差价 Difference between purchase & sales of commodities _e* c
委托加工物资 Consigned processiong material @LcT-3 u
委托代销商品 Consignment-out 2% %|fU9
受托代销商品 Consignment-in %lV@:"G
分期收款发出商品 Goods on instalment sales Ih()/(
存货跌价准备 Provision for obsolete stocks ]/_G-2.R
待摊费用 Prepaid expenses Wk}D]o0^@
待处理流动资产损益 Unsettled G/L on current assets v~}5u
5$O
待处理固定资产损益 Unsettled G/L on fixed assets @HvScg*Y
委托贷款-本金 Consignment loan - principle E3f9<hm
委托贷款-利息 Consignment loan - interest ?I\v0H*
委托贷款-减值准备 Consignment loan - provision 8[M*
x3
固定资产-房屋建筑物 Fixed assets - Buildings Ra0=q4vdk
固定资产-机器设备 Fixed assets - Plant and machinery YN^T$,*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dgslUg9z3g
固定资产-运输设备 Fixed assets - Automobiles izf~w^/
累计折旧 Accumulated depreciation "7d.i(vw
固定资产减值准备 Impairment of fixed assets 7G"7wYc>R
工程物资-专用材料 Project material - specific materials xZyeX34{M;
工程物资-专用设备 Project material - specific equipment n$YE !D'
工程物资-预付大型设备款 Project material - prepaid for equipment =-qf ;5[|
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production <raG07{!*
在建工程 Construction in progress "XhOsMJ
在建工程减值准备 Impairment of construction in progress ESIzG
aM
固定资产清理 Disposal of fixed assets \B&6TeR
无形资产-专利权 Intangible assets - patent 5>P7]?U.]
无形资产-非专利技术 Intangible assets - industrial property and know-how yb?{LL-uy
无形资产-商标权 Intangible assets - trademark rights
,gmH2.
无形资产-土地使用权 Intangible assets - land use rights ]`d2_mu
无形资产-商誉 Intangible assets - goodwill 7@IFp~6<qK
无形资产减值准备 Impairment of intangible assets t:=k)B
长期待摊费用 Deferred assets 2e.N"eLNt
未确认融资费用 Unrecognized finance fees ~.6|dw\p!
其他长期资产 Other long term assets {5-zyE
递延税款借项 Deferred assets debits +]c}rWm
应付票据 Notes payable 7 2,"Cj
应付帐款 Trade creditors -\Z `z}D
预收帐款 Adanvances from customers sT`^ljp4
代销商品款 Consignment-in payables 13
a(FG
其他应交款 Other payable to government HIGNRm
其他应付款 Other creditors LwOJ|jA(,
应付股利 Proposed dividends O
:^'x*}
待转资产价值 Donated assets 4P%m>[
预计负债 Accrued liabilities E:w:4[neh
应付短期债券 Short-term debentures payable 5m7b\Mak
其他流动负债 Other current liabilities xGRT"U(
预提费用 Accrued expenses M6Pw/S!
应付工资 Payroll payable 8;#AO8+U7)
应付福利费 Welfare payable hwVAXsF~
短期借款-抵押借款 Bank loans - Short term - pledged mM5|K@0|
短期借款-信用借款 Bank loans - Short term - credit /C$
xH@bb
短期借款-担保借款 Bank loans - Short term - guaranteed J>%t<xYf4
一年内到期长期借款 Long term loans due within one year MCU9O
一年内到期长期应付款 Long term payable due within one year HH8;J66I&
长期借款 Bank loans - Long term +9[SVw8
应付债券-债券面值 Bond payable - Par value >zmzK{A=
应付债券-债券溢价 Bond payable - Excess #6W,6(#^#
应付债券-债券折价 Bond payable - Discount w<t,j~ Pr#
应付债券-应计利息 Bond payable - Accrued interest `c(\i$1JY)
长期应付款 Long term payable n+;vjVS%
专项应付款 Specific payable 2+'|kt2
其他长期负债 Other long term liabilities /\J|Uj
应交税金-所得税 Tax payable - income tax xo G
b
应交税金-增值税 Tax payable - VAT =Ndli>x}1
应交税金-营业税 Tax payable - business tax U-EhPAB@
应交税金-消费税 Tax payable - consumable tax ?2ItB `<(
应交税金-其他 Tax payable - others 6peyh_
递延税款贷项 Deferred taxation credit 3SNL5
股本 Share capital AmcC:5
已归还投资 Investment returned ^u)rB<#BR
利润分配-其他转入 Profit appropriation - other transfer in } 0M{A+
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zZ=$O-&%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _ 08];M|
利润分配-提取储备基金 Profit appropriation - reserve fund XoItV
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vZkXt!%)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nbmc[!PwG
利润分配-利润归还投资 Profit appropriation - return investment by profit IgM
v =^U
利润分配-应付优先股股利 Profit appropriation - preference shares dividends )~
z Z'^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T2weAk#J
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends XP?*=
Z]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /\E [
期初未分配利润 Retained earnings, beginning of the year %0XvJF)s
资本公积-股本溢价 Capital surplus - share premium I:$"E%
>=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (}gcY
资本公积-接受现金捐赠 Capital surplus - cash donation 5v9Vk`3'
资本公积-股权投资准备 Capital surplus - investment reserve vM4<d>
资本公积-拨款转入 Capital surplus - subsidiary BU6Jyuwn
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZL_[4Y
资本公积-其他 Capital surplus - others 'RTtE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n &}s-`D
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `Ko[r
R+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +a$|
Sc
盈余公积-储备基金 Surplus reserve - reserve fund Hk;-5A|9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8S
U%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9.&mz}q
主营业务收入 Sales c2<,|D|
主营业务成本 Cost of sales |LmSWy*7
主营业务税金及附加 Sales tax Q2s&L]L=
营业费用 Operating expenses - k`.j
管理费用 General and administrative expenses iiNSDc
财务费用 Financial expenses w%xCTeK[
投资收益 Investment income YG[w@u
其他业务收入 Other operating income (Uk,
营业外收入 Non-operating income j*zD0I]
补贴收入 Subsidy income NL!9U,h5|
其他业务支出 Other operating expenses #I%s3
营业外支出 Non-operating expenses _x % 1 F
所得税 Income tax Q_O*oT(0
!LIlt`ag9