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 。 LXj5R99S
<:&
de8bT
现金 Cash in hand re^Hc(8M
银行存款 Cash in bank )tS-.P rA-
其他货币资金-外埠存款Other monetary assets - cash in other cities U&UKUACn"
其他货币资金-银行本票 Other monetary assets - cashier‘s check
B/G-Yh$E
其他货币资金-银行汇票 Other monetary assets - bank draft =7%oE[
其他货币资金-信用卡 Other monetary assets - credit cards +L0w;w T
其他货币资金-信用证保证金 Other monetary assets - L/C deposit F30
]
其他货币资金-存出投资款 Other monetary assets - cash for investment 5{d\uE%'p
短期投资-股票投资 Investments - Short term - stocks w7FoL
短期投资-债券投资 Investments - Short term - bonds .Pe9_ZH$W
短期投资-基金投资 Investments - Short term - funds i^)WPP>4Aw
短期投资-其他投资 Investments - Short term - others y500Xs[c
短期投资跌价准备 Provision for short-term investment 87V1#U ^
长期股权投资-股票投资 Long term equity investment - stocks \=;uu_v$
长期股权投资-其他股权投资 Long term equity investment - others =>|C~@C?
长期债券投资-债券投资 Long term securities investemnt - bonds glE^t6)
长期债券投资-其他债权投资 Long term securities investment - others ecj7BT[mLI
长期投资减值准备 Provision for long-term investment tu0aD%C
应收票据 Notes receivable d--'Rn5
应收股利 Dividends receivable =wG+Ao
应收利息 Interest receivable 7AwgJb hn
应收帐款 Trade debtors m}3gZu]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :=Kx/E:1
预付帐款 Prepayment #]E(N~
应收补贴款 Allowance receivable vi!YN|}\
其他应收款 Other debtors hIY
Te
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors h1[WhBL-O
其他流动资产 Other current assets cK@jmGj+
物资采购 Purchase u,1}h L
原材料 Raw materials \,&9
包装物 Packing materials >Kivuc
低值易耗品 Low value consumbles o31Nmy
Ni
材料成本差异 Material cost difference LOvHkk@+
自制半成品 Self-manufactured goods EpYy3^5d
库存商品 Finished goods hePPxKQ-
商品进销差价 Difference between purchase & sales of commodities Wht(O~F
委托加工物资 Consigned processiong material Nc)J18
委托代销商品 Consignment-out R"AUSO|{
受托代销商品 Consignment-in t*G
/]
分期收款发出商品 Goods on instalment sales ua5?(,E`']
存货跌价准备 Provision for obsolete stocks
?wb+L
待摊费用 Prepaid expenses _Ov;4nt!
待处理流动资产损益 Unsettled G/L on current assets pZ(Fx&fy
待处理固定资产损益 Unsettled G/L on fixed assets +Qxu$#
委托贷款-本金 Consignment loan - principle 5D Y\:AF
委托贷款-利息 Consignment loan - interest #]]Su91BA
委托贷款-减值准备 Consignment loan - provision {Qv>q$Q
固定资产-房屋建筑物 Fixed assets - Buildings 5fJ[}~
固定资产-机器设备 Fixed assets - Plant and machinery )IL
#>2n?
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ememce,Np
固定资产-运输设备 Fixed assets - Automobiles =1p8i
累计折旧 Accumulated depreciation 8RW&r
固定资产减值准备 Impairment of fixed assets Q=uR Kh
工程物资-专用材料 Project material - specific materials 1oc
J+
工程物资-专用设备 Project material - specific equipment "LhvzM-<8
工程物资-预付大型设备款 Project material - prepaid for equipment Wg`AZ=t
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production (u3s"I
d
在建工程 Construction in progress bFS>)
在建工程减值准备 Impairment of construction in progress &HW1mNF9
固定资产清理 Disposal of fixed assets ZR0r>@M3v<
无形资产-专利权 Intangible assets - patent .w?(NZ2~
无形资产-非专利技术 Intangible assets - industrial property and know-how R\|lt)h
无形资产-商标权 Intangible assets - trademark rights L!Cz'm"Nl
无形资产-土地使用权 Intangible assets - land use rights +rXF{@
l
无形资产-商誉 Intangible assets - goodwill !7bw5H
无形资产减值准备 Impairment of intangible assets Sh6JF574T
长期待摊费用 Deferred assets FR[ B v
未确认融资费用 Unrecognized finance fees A3N]8?D
其他长期资产 Other long term assets e({9]
递延税款借项 Deferred assets debits >Esz
iRm
应付票据 Notes payable fBn"kr;
应付帐款 Trade creditors wC_l@7t
预收帐款 Adanvances from customers nl aM
代销商品款 Consignment-in payables I` K$E/ns
其他应交款 Other payable to government }@1q
@xU
其他应付款 Other creditors l_'[27
应付股利 Proposed dividends
-t2T(ha
待转资产价值 Donated assets a ]Eg!Q
预计负债 Accrued liabilities V
r(J+1@
应付短期债券 Short-term debentures payable uMb>xxf
其他流动负债 Other current liabilities J5p"7bc
预提费用 Accrued expenses 6qWdd&1
应付工资 Payroll payable l>gI&1)%
应付福利费 Welfare payable kum#^^4G|
短期借款-抵押借款 Bank loans - Short term - pledged D4Al
3fe
短期借款-信用借款 Bank loans - Short term - credit GQQ.OvEc
短期借款-担保借款 Bank loans - Short term - guaranteed K;hh&sTB
一年内到期长期借款 Long term loans due within one year {5r0v#;
一年内到期长期应付款 Long term payable due within one year KlV:L 4a~
长期借款 Bank loans - Long term fKC3-zm
应付债券-债券面值 Bond payable - Par value '>$EOg"
应付债券-债券溢价 Bond payable - Excess ~\)qi=
应付债券-债券折价 Bond payable - Discount :A
%^^F%
应付债券-应计利息 Bond payable - Accrued interest kE8>dmH23
长期应付款 Long term payable p(;U@3G
专项应付款 Specific payable {rfF'@[
其他长期负债 Other long term liabilities 2kAx>R
应交税金-所得税 Tax payable - income tax v
K7\JZ>
应交税金-增值税 Tax payable - VAT p.I.iAk%G^
应交税金-营业税 Tax payable - business tax @vL20O.
应交税金-消费税 Tax payable - consumable tax {>LIMG-f
应交税金-其他 Tax payable - others Aa0b6?Jm
递延税款贷项 Deferred taxation credit d)cOhZy
股本 Share capital NjPDX>R\K
已归还投资 Investment returned FGO[
|]7IN
利润分配-其他转入 Profit appropriation - other transfer in -K,-h[o
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Jd\apBIf
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _=ua6}Xp
利润分配-提取储备基金 Profit appropriation - reserve fund BqDKT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SG}V[Glk
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G22NQ~w8
利润分配-利润归还投资 Profit appropriation - return investment by profit 6u`F
d#
利润分配-应付优先股股利 Profit appropriation - preference shares dividends k#8Ti"0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c4&' D;=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H>9CW<8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `l2O?U -@
期初未分配利润 Retained earnings, beginning of the year
5D M"0
资本公积-股本溢价 Capital surplus - share premium T=hh oGn
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8[r9HC
资本公积-接受现金捐赠 Capital surplus - cash donation Mb3}7 @/[
资本公积-股权投资准备 Capital surplus - investment reserve /@AEJ][$
资本公积-拨款转入 Capital surplus - subsidiary b'MSkEiQG
资本公积-外币资本折算差额 Capital surplus - foreign currency translation r`)L~/
资本公积-其他 Capital surplus - others 43?^7_l-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qq)0yyL r
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m)V/L]4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `%+ mO88o
盈余公积-储备基金 Surplus reserve - reserve fund EbeI{-'aF
盈余公积-企业发展基金 Surplus reserve - enterprise development fund DG4d"Jy
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z_\C*^
主营业务收入 Sales KH\b_>wU2
主营业务成本 Cost of sales 1@u2im-O
主营业务税金及附加 Sales tax go+Q~NV
营业费用 Operating expenses bjAnaya
管理费用 General and administrative expenses GgaTn!mJt
财务费用 Financial expenses ZmOfEg|h\
投资收益 Investment income OD']:
其他业务收入 Other operating income NmMIQ@K
营业外收入 Non-operating income 2[0JO.K
4
补贴收入 Subsidy income u%'\UmE w
其他业务支出 Other operating expenses SIBoCs5
营业外支出 Non-operating expenses n wI!O
所得税 Income tax vI$t+m:
#:T-hRu