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 。
;,B $lgF
a)/ }T
现金 Cash in hand IU]@%jA_:A
银行存款 Cash in bank 3J^'x
其他货币资金-外埠存款Other monetary assets - cash in other cities
JU=4v!0
其他货币资金-银行本票 Other monetary assets - cashier‘s check >?$qKu
其他货币资金-银行汇票 Other monetary assets - bank draft U,~Z 2L
其他货币资金-信用卡 Other monetary assets - credit cards emS7q|^
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 95tHire
其他货币资金-存出投资款 Other monetary assets - cash for investment F
@Wb<+0
短期投资-股票投资 Investments - Short term - stocks $\nAGmp@
短期投资-债券投资 Investments - Short term - bonds l9NET
短期投资-基金投资 Investments - Short term - funds <gY.2#6C\%
短期投资-其他投资 Investments - Short term - others 1tCe#*|95
短期投资跌价准备 Provision for short-term investment U {sT %G
长期股权投资-股票投资 Long term equity investment - stocks Aq &H-g]s
长期股权投资-其他股权投资 Long term equity investment - others MrS~u
长期债券投资-债券投资 Long term securities investemnt - bonds 6
&MATMR
长期债券投资-其他债权投资 Long term securities investment - others <\\,L@
长期投资减值准备 Provision for long-term investment mS-{AK
应收票据 Notes receivable ?
y^t
应收股利 Dividends receivable {F*81q\
应收利息 Interest receivable
m<:g\_<
应收帐款 Trade debtors qMcOSZ%8J
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <\5E{/7Tl
预付帐款 Prepayment (d=knoo7A
应收补贴款 Allowance receivable >iWw
i'T=
其他应收款 Other debtors OjY#xO+'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors T_4y;mf!@O
其他流动资产 Other current assets X>s'_F?
物资采购 Purchase f}zv@6#&
原材料 Raw materials
)9$>i5l
包装物 Packing materials vA@\V)s
低值易耗品 Low value consumbles VrZ6m
材料成本差异 Material cost difference os`#:Ao5
自制半成品 Self-manufactured goods c_.4~>qw
库存商品 Finished goods N51RBA
商品进销差价 Difference between purchase & sales of commodities |gJI}"T
委托加工物资 Consigned processiong material 7 T9 Mo
.
委托代销商品 Consignment-out :|E-Dx4F6H
受托代销商品 Consignment-in (n~GKcA
分期收款发出商品 Goods on instalment sales WH0$v#8`v
存货跌价准备 Provision for obsolete stocks WB>M7MI%
待摊费用 Prepaid expenses >=3ay^(Y2D
待处理流动资产损益 Unsettled G/L on current assets D TSK*a `
待处理固定资产损益 Unsettled G/L on fixed assets xrCb29{
委托贷款-本金 Consignment loan - principle D7(kkr:r
委托贷款-利息 Consignment loan - interest dfA4OZ&
委托贷款-减值准备 Consignment loan - provision 8>~\R=SC
固定资产-房屋建筑物 Fixed assets - Buildings '?v-o)X
固定资产-机器设备 Fixed assets - Plant and machinery >KnXj7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *D$Hd">X
固定资产-运输设备 Fixed assets - Automobiles Z3Y(g
累计折旧 Accumulated depreciation ;kiL`K
固定资产减值准备 Impairment of fixed assets Cdbh7
工程物资-专用材料 Project material - specific materials "A%JT3
工程物资-专用设备 Project material - specific equipment *mj3 T
工程物资-预付大型设备款 Project material - prepaid for equipment Oxhc!9F
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 94x
RKQ}
在建工程 Construction in progress aMycvYzH
在建工程减值准备 Impairment of construction in progress #[aHKq:?b
固定资产清理 Disposal of fixed assets T@, tlIM
无形资产-专利权 Intangible assets - patent 8X2NEVH]
无形资产-非专利技术 Intangible assets - industrial property and know-how j5qrM_Chg
无形资产-商标权 Intangible assets - trademark rights Y1h)0_0
无形资产-土地使用权 Intangible assets - land use rights Wk&g!FR
无形资产-商誉 Intangible assets - goodwill zz~AoX7V6
无形资产减值准备 Impairment of intangible assets BjyGk+A
长期待摊费用 Deferred assets Z4'8x h)-
未确认融资费用 Unrecognized finance fees |oI]
其他长期资产 Other long term assets %Ut7%obpi
递延税款借项 Deferred assets debits 2n8spLZYGY
应付票据 Notes payable ;p4|M
应付帐款 Trade creditors 0h",.
预收帐款 Adanvances from customers g4
G?hv`R
代销商品款 Consignment-in payables \z>L,U
其他应交款 Other payable to government q_|YLs`
其他应付款 Other creditors i*g>j <`
应付股利 Proposed dividends !XJS"o wr
待转资产价值 Donated assets Fj~,>
预计负债 Accrued liabilities V]$J&aD
应付短期债券 Short-term debentures payable XrD@
q
其他流动负债 Other current liabilities xsIuPL#_
预提费用 Accrued expenses o?l9$"\sqb
应付工资 Payroll payable BVk&TGa;[$
应付福利费 Welfare payable S>s{
t=AY~
短期借款-抵押借款 Bank loans - Short term - pledged %uW
q)D4r
短期借款-信用借款 Bank loans - Short term - credit eL7\})!W
短期借款-担保借款 Bank loans - Short term - guaranteed */JMPw&
一年内到期长期借款 Long term loans due within one year W8R"X~!V
一年内到期长期应付款 Long term payable due within one year #.kDin~!
长期借款 Bank loans - Long term bF
X0UE>
应付债券-债券面值 Bond payable - Par value bzt(;>_8
应付债券-债券溢价 Bond payable - Excess Z_qOQ%l
应付债券-债券折价 Bond payable - Discount W~e/3#R\=
应付债券-应计利息 Bond payable - Accrued interest 5D#Mhgun
长期应付款 Long term payable c8cPG
m#i
专项应付款 Specific payable jRCG}'
其他长期负债 Other long term liabilities ui\yY3?
应交税金-所得税 Tax payable - income tax c0%.GcF0{
应交税金-增值税 Tax payable - VAT <+wbnnK
应交税金-营业税 Tax payable - business tax +7]]=e<[E
应交税金-消费税 Tax payable - consumable tax wZ_k]{J
应交税金-其他 Tax payable - others
-U"h3Ye^
递延税款贷项 Deferred taxation credit zJ2dPp~u
股本 Share capital Rt^~db
已归还投资 Investment returned !C$bOhc
利润分配-其他转入 Profit appropriation - other transfer in AQH\ ;L
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y"RjMyQh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9+o`/lk1
利润分配-提取储备基金 Profit appropriation - reserve fund ogrh"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Fuuy_+p@G
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gLyE,1Z}u
利润分配-利润归还投资 Profit appropriation - return investment by profit xy$agt>j>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends B]o5HA<k
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GYq.!d@O
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends k15B5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )@O80uOFh
期初未分配利润 Retained earnings, beginning of the year uGxh}'
&
资本公积-股本溢价 Capital surplus - share premium u\9t+wi}<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve im6Rx=}E{
资本公积-接受现金捐赠 Capital surplus - cash donation v l{G;[6
资本公积-股权投资准备 Capital surplus - investment reserve 1D6F
WYV8
资本公积-拨款转入 Capital surplus - subsidiary .(7end<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ph;ds+b
资本公积-其他 Capital surplus - others X_6h8n}i
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve - 9Ll'fbq
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l".LtUf-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve CQ`$' oy?W
盈余公积-储备基金 Surplus reserve - reserve fund X{j`H\'L
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?IWLH-fkP
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =/J{>S>(i
主营业务收入 Sales nF8|*}w
主营业务成本 Cost of sales ;6T>p
主营业务税金及附加 Sales tax iIe\m V
营业费用 Operating expenses VX!UT
=;
管理费用 General and administrative expenses gW[(gf.oo
财务费用 Financial expenses 2th>+M~A
投资收益 Investment income Z?7XuELKV
其他业务收入 Other operating income p%8v+9+h2
营业外收入 Non-operating income =%O@%v
补贴收入 Subsidy income >#
{,(8\
其他业务支出 Other operating expenses (H\)BS7#R
营业外支出 Non-operating expenses {g%F 3-
所得税 Income tax 1${lHVx]
Vl0
J!JK_