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 。 WzdE XcY
yvt
:/X
现金 Cash in hand }e4#Mx
银行存款 Cash in bank tP0!TkTo9
其他货币资金-外埠存款Other monetary assets - cash in other cities ^eY% T5K
其他货币资金-银行本票 Other monetary assets - cashier‘s check q+?>shqsZ
其他货币资金-银行汇票 Other monetary assets - bank draft ))eQZ3ap9
其他货币资金-信用卡 Other monetary assets - credit cards 6}^6+@LG
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 0mY KzJi
其他货币资金-存出投资款 Other monetary assets - cash for investment \. _TOE9L
短期投资-股票投资 Investments - Short term - stocks y5$AAas
短期投资-债券投资 Investments - Short term - bonds 'o% .Qx
短期投资-基金投资 Investments - Short term - funds \p{$9e;8yT
短期投资-其他投资 Investments - Short term - others *;X,yEK[
短期投资跌价准备 Provision for short-term investment /4bHN:I]M
长期股权投资-股票投资 Long term equity investment - stocks KdU&q+C^
长期股权投资-其他股权投资 Long term equity investment - others dBM> ;S;v
长期债券投资-债券投资 Long term securities investemnt - bonds dXewS_7
长期债券投资-其他债权投资 Long term securities investment - others C ehz]C
长期投资减值准备 Provision for long-term investment {aVL3QU
应收票据 Notes receivable '1[Bbs
应收股利 Dividends receivable Yb
=Z`)
应收利息 Interest receivable 3iv;4e ;
应收帐款 Trade debtors 5`Oaf\S
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y -=YX qj
预付帐款 Prepayment *$EcP`K$
应收补贴款 Allowance receivable D<UX^hU
其他应收款 Other debtors uZkh. 0yB
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ddG5g
其他流动资产 Other current assets E;)7#3gY1
物资采购 Purchase M?m)<vMr*
原材料 Raw materials Hsvu&>[`S
包装物 Packing materials (5R_q.Wu
低值易耗品 Low value consumbles 7@l.ZECJ1
材料成本差异 Material cost difference +?R!
自制半成品 Self-manufactured goods $5S/~8g(
库存商品 Finished goods xYl ScM_~
商品进销差价 Difference between purchase & sales of commodities {*Tnl-m~
委托加工物资 Consigned processiong material |8s45g>
委托代销商品 Consignment-out rWnZ It"
受托代销商品 Consignment-in )9?
^;HS
分期收款发出商品 Goods on instalment sales 3 V{&o,6
存货跌价准备 Provision for obsolete stocks YpwMfl4
待摊费用 Prepaid expenses mCQn '{)
待处理流动资产损益 Unsettled G/L on current assets /FW{>N1
待处理固定资产损益 Unsettled G/L on fixed assets Kta7xtu
委托贷款-本金 Consignment loan - principle kNDN<L
委托贷款-利息 Consignment loan - interest J sc`^a%`'
委托贷款-减值准备 Consignment loan - provision 2/M:KR
固定资产-房屋建筑物 Fixed assets - Buildings ~
$QNp#dq
固定资产-机器设备 Fixed assets - Plant and machinery 0Er;l|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 'X{J~fEI!
固定资产-运输设备 Fixed assets - Automobiles [7*$Sd
累计折旧 Accumulated depreciation 3Z-N*bhC
固定资产减值准备 Impairment of fixed assets ITf,
)?|]Y
工程物资-专用材料 Project material - specific materials HA W57N
工程物资-专用设备 Project material - specific equipment ;"j>k>tg
工程物资-预付大型设备款 Project material - prepaid for equipment kjOPsz*0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 'H.,S_v1x
在建工程 Construction in progress 'awZ-$#
在建工程减值准备 Impairment of construction in progress . L'eVLQe
固定资产清理 Disposal of fixed assets ._5"FUg
无形资产-专利权 Intangible assets - patent t$yt8#Tk
无形资产-非专利技术 Intangible assets - industrial property and know-how d-BUdIz
无形资产-商标权 Intangible assets - trademark rights t9(sSl
无形资产-土地使用权 Intangible assets - land use rights
!
:XMP*g
无形资产-商誉 Intangible assets - goodwill t!JD]j>q
无形资产减值准备 Impairment of intangible assets `-QY<STTP9
长期待摊费用 Deferred assets 3I%F,-r
未确认融资费用 Unrecognized finance fees ;0 No@G;z
其他长期资产 Other long term assets ];VJ54
递延税款借项 Deferred assets debits * M,'F^E2
应付票据 Notes payable 9]^ CDL
应付帐款 Trade creditors .6xIg+
预收帐款 Adanvances from customers QXg9ah~
代销商品款 Consignment-in payables sUEvL(%nY
其他应交款 Other payable to government mw,\try
其他应付款 Other creditors >y7|@'V[v0
应付股利 Proposed dividends jUg.Y98
待转资产价值 Donated assets =p29}^@@t
预计负债 Accrued liabilities dB%q`7O
应付短期债券 Short-term debentures payable %tC3@S
其他流动负债 Other current liabilities i$bHet
预提费用 Accrued expenses [>y 0Xf9^
应付工资 Payroll payable 1j":j %9M
应付福利费 Welfare payable k6mC_
短期借款-抵押借款 Bank loans - Short term - pledged ;S_\-
]m&g
短期借款-信用借款 Bank loans - Short term - credit $b=4_UroS
短期借款-担保借款 Bank loans - Short term - guaranteed 0X'2d
一年内到期长期借款 Long term loans due within one year zJ7=r#b
一年内到期长期应付款 Long term payable due within one year |wYOO(!
长期借款 Bank loans - Long term h..D1(M
应付债券-债券面值 Bond payable - Par value Z+ ?V10$
应付债券-债券溢价 Bond payable - Excess 9
u&q{I
应付债券-债券折价 Bond payable - Discount ;DXcEzV
应付债券-应计利息 Bond payable - Accrued interest Pk6l*+"r<
长期应付款 Long term payable @+(TM5Ub
专项应付款 Specific payable c5f8pa
*
其他长期负债 Other long term liabilities 3+`
<2TP
应交税金-所得税 Tax payable - income tax gk.c"$2
应交税金-增值税 Tax payable - VAT j9XRC9
应交税金-营业税 Tax payable - business tax aO'lk
应交税金-消费税 Tax payable - consumable tax
Y o$NE
应交税金-其他 Tax payable - others q;{# ~<"+
递延税款贷项 Deferred taxation credit EX.`6,:+2
股本 Share capital Y::I_6[eV
已归还投资 Investment returned >lg-j-pV
利润分配-其他转入 Profit appropriation - other transfer in v2tKk^6`(i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gBZ1We u-'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .tny"a&
利润分配-提取储备基金 Profit appropriation - reserve fund ]IZn#gnM
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D3BNA]P\2@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^A"TY
利润分配-利润归还投资 Profit appropriation - return investment by profit 7Ne`F(c
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Np?%pB!Q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i& ,Wg8#R
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^Cm9[1p
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;E{k+vkqy
期初未分配利润 Retained earnings, beginning of the year O=Cz*j
资本公积-股本溢价 Capital surplus - share premium as%ab[ fX
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D:yj#&I
资本公积-接受现金捐赠 Capital surplus - cash donation 2V*<HlqOif
资本公积-股权投资准备 Capital surplus - investment reserve ^3B&E^R
资本公积-拨款转入 Capital surplus - subsidiary 7@@,4_q E
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |9X$@R
资本公积-其他 Capital surplus - others QlmZ4fT[r
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hCcAAF*I;5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve snW=9b)m
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4)i(`/U
盈余公积-储备基金 Surplus reserve - reserve fund ",hPy[k
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @D3Y}nR:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /I>o6 CI
主营业务收入 Sales !N@d51T=N
主营业务成本 Cost of sales 1oSrhUTy
主营业务税金及附加 Sales tax 86BY032H
营业费用 Operating expenses q4~w
D
管理费用 General and administrative expenses IJ`%Zh{f
财务费用 Financial expenses e/p 2| 4;
投资收益 Investment income }eO{+{D+
其他业务收入 Other operating income T|{1,wP
营业外收入 Non-operating income wM"PJG
补贴收入 Subsidy income Rz Os,
其他业务支出 Other operating expenses N`JkEd7TT
营业外支出 Non-operating expenses 88GS Bg:YH
所得税 Income tax nX|f?5 O
])sIQ{P