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 。 qz/d6-0"
i$W=5B>SO
现金 Cash in hand M-+=t8
银行存款 Cash in bank E'4dI:
其他货币资金-外埠存款Other monetary assets - cash in other cities Pi:=0,"XOp
其他货币资金-银行本票 Other monetary assets - cashier‘s check "f<+~
其他货币资金-银行汇票 Other monetary assets - bank draft t+Rt*yjO
其他货币资金-信用卡 Other monetary assets - credit cards %oEvp{I
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Qp]-4%^Vz
其他货币资金-存出投资款 Other monetary assets - cash for investment C1KO]e >
短期投资-股票投资 Investments - Short term - stocks f'3sT(1&
短期投资-债券投资 Investments - Short term - bonds Q.Ljz
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短期投资-基金投资 Investments - Short term - funds O:3DIT1#>
短期投资-其他投资 Investments - Short term - others 8cyC\Rs
短期投资跌价准备 Provision for short-term investment "sU ~|
长期股权投资-股票投资 Long term equity investment - stocks '=eE6=m^K
长期股权投资-其他股权投资 Long term equity investment - others z ''-AH,
长期债券投资-债券投资 Long term securities investemnt - bonds 5.e.
BT
长期债券投资-其他债权投资 Long term securities investment - others GcYT<pwN6
长期投资减值准备 Provision for long-term investment #[{xEVf
应收票据 Notes receivable trC+Etc
应收股利 Dividends receivable >
E3 lY/[
应收利息 Interest receivable GBsM?
A:
应收帐款 Trade debtors ;BMm47<
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \4e6\6 +
预付帐款 Prepayment 2r|!:^'?W
应收补贴款 Allowance receivable S0<m><|kl
其他应收款 Other debtors CD+2
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Du2v,n5@
其他流动资产 Other current assets _C97G&
物资采购 Purchase CAD:ifV
原材料 Raw materials v
lsS
包装物 Packing materials $"&U%3
低值易耗品 Low value consumbles dECH/vJ^
材料成本差异 Material cost difference ?nAKB5=
自制半成品 Self-manufactured goods a\PvRW*I
库存商品 Finished goods )c$)am\I{
商品进销差价 Difference between purchase & sales of commodities IN%04~=H
委托加工物资 Consigned processiong material I^z$0
委托代销商品 Consignment-out ?hQ
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受托代销商品 Consignment-in 0fTEb%z8
分期收款发出商品 Goods on instalment sales ]XH}G9X^
存货跌价准备 Provision for obsolete stocks zsx12b^w
待摊费用 Prepaid expenses *jF VYg
待处理流动资产损益 Unsettled G/L on current assets YQ+Kl[ec
待处理固定资产损益 Unsettled G/L on fixed assets \!tS|h
委托贷款-本金 Consignment loan - principle uF=x o`=|
委托贷款-利息 Consignment loan - interest ]'/ZSy,
委托贷款-减值准备 Consignment loan - provision }w)`)N
固定资产-房屋建筑物 Fixed assets - Buildings PNbs7f
固定资产-机器设备 Fixed assets - Plant and machinery :9E_L2M
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;|Ja|@82
固定资产-运输设备 Fixed assets - Automobiles j>0~
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累计折旧 Accumulated depreciation fii\&p7z
固定资产减值准备 Impairment of fixed assets +i[w& P
工程物资-专用材料 Project material - specific materials |e@Bi#M[
工程物资-专用设备 Project material - specific equipment >5jHgs#
工程物资-预付大型设备款 Project material - prepaid for equipment Q4;br?2H
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Mwdw7MZ"S
在建工程 Construction in progress 6GD Uo}.
在建工程减值准备 Impairment of construction in progress 7BX%z$_)A
固定资产清理 Disposal of fixed assets Ht'jm (
无形资产-专利权 Intangible assets - patent d[9NNm*htC
无形资产-非专利技术 Intangible assets - industrial property and know-how Nv
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无形资产-商标权 Intangible assets - trademark rights Qp?n0WXZ
无形资产-土地使用权 Intangible assets - land use rights :-f"+v
无形资产-商誉 Intangible assets - goodwill ):_x
无形资产减值准备 Impairment of intangible assets "p\XaClpz
长期待摊费用 Deferred assets 2ju1<t,8)
未确认融资费用 Unrecognized finance fees .F~EQ %
其他长期资产 Other long term assets Lu~e^Ul
递延税款借项 Deferred assets debits W&>+~A
应付票据 Notes payable !!c.cv'
应付帐款 Trade creditors "iof -b=ys
预收帐款 Adanvances from customers A/U tf0{3"
代销商品款 Consignment-in payables a`w)awb
其他应交款 Other payable to government \4SFD3$&
其他应付款 Other creditors (8r?'H8ZO
应付股利 Proposed dividends fuH Dif,
待转资产价值 Donated assets Zv=p0xH
预计负债 Accrued liabilities K6,5C0
应付短期债券 Short-term debentures payable b* 6c.
其他流动负债 Other current liabilities pg~`NN
预提费用 Accrued expenses N[}XLhbt
应付工资 Payroll payable B(MO!GNg=
应付福利费 Welfare payable TBQ`:`g^m
短期借款-抵押借款 Bank loans - Short term - pledged u%O^hcfb
短期借款-信用借款 Bank loans - Short term - credit r)mm8MI!Z
短期借款-担保借款 Bank loans - Short term - guaranteed K@{jY\AZNx
一年内到期长期借款 Long term loans due within one year qi7wr\XNW
一年内到期长期应付款 Long term payable due within one year !qH=l-7A
长期借款 Bank loans - Long term n20H{TA
应付债券-债券面值 Bond payable - Par value uF T\a=
应付债券-债券溢价 Bond payable - Excess ^;
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应付债券-债券折价 Bond payable - Discount 1F5F2OT$8
应付债券-应计利息 Bond payable - Accrued interest gzDb~UEoF
长期应付款 Long term payable 4(JxZ49
专项应付款 Specific payable @D"1}CW
其他长期负债 Other long term liabilities e_ 6
i896
应交税金-所得税 Tax payable - income tax Y@.> eS
应交税金-增值税 Tax payable - VAT (6\A"jey\x
应交税金-营业税 Tax payable - business tax :;"3k64
应交税金-消费税 Tax payable - consumable tax }7$\F!R
应交税金-其他 Tax payable - others YA^9, q6u?
递延税款贷项 Deferred taxation credit qRB7I:m-Wi
股本 Share capital NUL~zb
已归还投资 Investment returned g{$&j*Q9
利润分配-其他转入 Profit appropriation - other transfer in bi^LpyEn
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TF^]^XS'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kXX RMR
利润分配-提取储备基金 Profit appropriation - reserve fund ;T52aX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]Ly)%a32
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xs &vgel>
利润分配-利润归还投资 Profit appropriation - return investment by profit ,iPkx(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Iz{AA-
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8}\"LXRbo
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V43JY_:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $]81 s`
期初未分配利润 Retained earnings, beginning of the year GW
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资本公积-股本溢价 Capital surplus - share premium !9)*. 9[8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5o~Z>
资本公积-接受现金捐赠 Capital surplus - cash donation vJq`l3
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资本公积-股权投资准备 Capital surplus - investment reserve w\t{'
资本公积-拨款转入 Capital surplus - subsidiary ^ O`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #3CA
资本公积-其他 Capital surplus - others G8oQSo;D
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G#%
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve */8\Z46z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \W@?revK
盈余公积-储备基金 Surplus reserve - reserve fund 'ZDa *9nkF
盈余公积-企业发展基金 Surplus reserve - enterprise development fund r?V|9B`$p
盈余公积-利润归还投资 Surplus reserve - reture investment by investment U3U eTa_
主营业务收入 Sales 5d4-95['_
主营业务成本 Cost of sales o!H"~5Trv!
主营业务税金及附加 Sales tax f:utw T
营业费用 Operating expenses ;%82Z4
管理费用 General and administrative expenses d7G'+B 1
财务费用 Financial expenses \|&5eeE@
投资收益 Investment income \R#XSW,
其他业务收入 Other operating income W4YC5ZH{l
营业外收入 Non-operating income fg1 zT~
补贴收入 Subsidy income oL6_Ya
其他业务支出 Other operating expenses
xjX5 PQu
营业外支出 Non-operating expenses 5g&'n
所得税 Income tax 6% ,Q
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