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 。 ,L
>{(Q)
D`B*
+
现金 Cash in hand fbah~[5}
银行存款 Cash in bank QT1oU P#*
其他货币资金-外埠存款Other monetary assets - cash in other cities vZ=dlu_t
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^tjM1uaZ5(
其他货币资金-银行汇票 Other monetary assets - bank draft @fVz
*
其他货币资金-信用卡 Other monetary assets - credit cards OH
88d:
其他货币资金-信用证保证金 Other monetary assets - L/C deposit z! k
其他货币资金-存出投资款 Other monetary assets - cash for investment V{qR/
短期投资-股票投资 Investments - Short term - stocks _R
;$tG,
短期投资-债券投资 Investments - Short term - bonds 6Ol)SQE,
短期投资-基金投资 Investments - Short term - funds ~1,$
短期投资-其他投资 Investments - Short term - others "zFTPL"
短期投资跌价准备 Provision for short-term investment _71I9V&
长期股权投资-股票投资 Long term equity investment - stocks EWVn*xl?
长期股权投资-其他股权投资 Long term equity investment - others EzCi%>q
长期债券投资-债券投资 Long term securities investemnt - bonds jcxeXp|00
长期债券投资-其他债权投资 Long term securities investment - others :FS~T[C;
长期投资减值准备 Provision for long-term investment >-`-D=!V
应收票据 Notes receivable L9z5o(Aa
应收股利 Dividends receivable np7!y
U
应收利息 Interest receivable nqcD#HUv
应收帐款 Trade debtors \9:IL9~F
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
7Uh/Gl
预付帐款 Prepayment >lO]/3j1
应收补贴款 Allowance receivable uH)v\Js
其他应收款 Other debtors 09Z\F^*$F
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors w~e$ul(IQM
其他流动资产 Other current assets 5 ^tetDz}
物资采购 Purchase U
owbk:
原材料 Raw materials M>jk"*hA|
包装物 Packing materials (xBWxeL~
低值易耗品 Low value consumbles anUH'mcK*
材料成本差异 Material cost difference U,~Z 2L
自制半成品 Self-manufactured goods emS7q|^
库存商品 Finished goods *{e,< DV
商品进销差价 Difference between purchase & sales of commodities `hU2Ss~
委托加工物资 Consigned processiong material {w9GMqq
委托代销商品 Consignment-out t@BhosR-
受托代销商品 Consignment-in z'Fu} ho
分期收款发出商品 Goods on instalment sales @ c%h fI
存货跌价准备 Provision for obsolete stocks Z&J.8A]L
待摊费用 Prepaid expenses "Za 'K+4
待处理流动资产损益 Unsettled G/L on current assets /JP%gD"8
待处理固定资产损益 Unsettled G/L on fixed assets $-mwr,i
委托贷款-本金 Consignment loan - principle ;J?zD9
委托贷款-利息 Consignment loan - interest {gS7pY%_W
委托贷款-减值准备 Consignment loan - provision 0tN/P+!|
固定资产-房屋建筑物 Fixed assets - Buildings -[5yp 2F-{
固定资产-机器设备 Fixed assets - Plant and machinery m' L8z
fX
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures f
q[,9lK
固定资产-运输设备 Fixed assets - Automobiles ~5_>$7L>
累计折旧 Accumulated depreciation 8lT2qqlr
固定资产减值准备 Impairment of fixed assets EwOi` g
工程物资-专用材料 Project material - specific materials 9%bqY
9NFd
工程物资-专用设备 Project material - specific equipment PZCOJK
工程物资-预付大型设备款 Project material - prepaid for equipment roWg~U(S
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
tt]ZGn*
在建工程 Construction in progress inv 5>OeG
在建工程减值准备 Impairment of construction in progress FZJ sZeO
固定资产清理 Disposal of fixed assets 7|pF(sb0
无形资产-专利权 Intangible assets - patent VrZ6m
无形资产-非专利技术 Intangible assets - industrial property and know-how }!5+G:JAh
无形资产-商标权 Intangible assets - trademark rights >l0D,-O]m
无形资产-土地使用权 Intangible assets - land use rights vsCy?
无形资产-商誉 Intangible assets - goodwill K<D=QweOon
无形资产减值准备 Impairment of intangible assets c
UHKE\F
长期待摊费用 Deferred assets P}$DCD<$U
未确认融资费用 Unrecognized finance fees t3FfPV!P"
其他长期资产 Other long term assets 3Qoa?*
递延税款借项 Deferred assets debits ;{Su:Ixg
应付票据 Notes payable c *]6>50
应付帐款 Trade creditors x[eho,6)
预收帐款 Adanvances from customers +Zo&c}
代销商品款 Consignment-in payables Qf(mn8
其他应交款 Other payable to government PLDp=T%
其他应付款 Other creditors ]$
iqJL
应付股利 Proposed dividends _6&TCd<
待转资产价值 Donated assets DM)%=C6<
预计负债 Accrued liabilities %DF-;M"8
应付短期债券 Short-term debentures payable @m(ja@YC
其他流动负债 Other current liabilities b:>t1S Ul
预提费用 Accrued expenses %oN5 jt
应付工资 Payroll payable q.g0Oz@z
应付福利费 Welfare payable }6^d/nE*T
短期借款-抵押借款 Bank loans - Short term - pledged {qjw
S1v
短期借款-信用借款 Bank loans - Short term - credit Ok6c E
短期借款-担保借款 Bank loans - Short term - guaranteed aMycvYzH
一年内到期长期借款 Long term loans due within one year o+.LG($+U
一年内到期长期应付款 Long term payable due within one year bpWEF b'f
长期借款 Bank loans - Long term ~xP4}gs1
应付债券-债券面值 Bond payable - Par value h(wu5G0C#u
应付债券-债券溢价 Bond payable - Excess V
sMTzGr
应付债券-债券折价 Bond payable - Discount >`!Lh`n7_
应付债券-应计利息 Bond payable - Accrued interest ^SH8*7l7
长期应付款 Long term payable W_P&
;)E
专项应付款 Specific payable ;Jq 7E
其他长期负债 Other long term liabilities f6-OR]R5
应交税金-所得税 Tax payable - income tax j_2yTz"G-
应交税金-增值税 Tax payable - VAT ~^pV>>LX|
应交税金-营业税 Tax payable - business tax auV<=1<zJ
应交税金-消费税 Tax payable - consumable tax 982n G-"
应交税金-其他 Tax payable - others 2W 9N-t21
递延税款贷项 Deferred taxation credit VygiR|f-
股本 Share capital n%Gk
{h5
已归还投资 Investment returned 'WLh
D<
利润分配-其他转入 Profit appropriation - other transfer in 12MWO_'g8
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gx)!0n;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y$ To)qo
利润分配-提取储备基金 Profit appropriation - reserve fund y&$v@]t1
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund DU>#eR0G
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \ZPmPu9^(
利润分配-利润归还投资 Profit appropriation - return investment by profit /kKF|Hg`c
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S>s{
t=AY~
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JVgV,4 1
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0qUBt9rA
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !E+. (
期初未分配利润 Retained earnings, beginning of the year W8R"X~!V
资本公积-股本溢价 Capital surplus - share premium b/eJE
L
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )$_b?
资本公积-接受现金捐赠 Capital surplus - cash donation bF
X0UE>
资本公积-股权投资准备 Capital surplus - investment reserve bzt(;>_8
资本公积-拨款转入 Capital surplus - subsidiary ggn:DE"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation CVyE5w
资本公积-其他 Capital surplus - others 3HP o*~"]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c8cPG
m#i
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ckc4U. t|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =6N%;2`84
盈余公积-储备基金 Surplus reserve - reserve fund !.nyIA(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
m$X0O_*A
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?UGA-^E1
主营业务收入 Sales L)`SNN\ipR
主营业务成本 Cost of sales 8
qY\T0
主营业务税金及附加 Sales tax 3RyB 0
n
营业费用 Operating expenses `x0GT\O2-
管理费用 General and administrative expenses !jeo
B
财务费用 Financial expenses 4.}{B_)
LK
投资收益 Investment income t kJw}W1@
其他业务收入 Other operating income nA#FGfZ{Ge
营业外收入 Non-operating income !l
eLOi2T
补贴收入 Subsidy income }c$@0x;YQ
其他业务支出 Other operating expenses Ur/+nL{
营业外支出 Non-operating expenses QmpP_eS >
所得税 Income tax lS.&>{
np#RBy