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 。 ia (&$a8X
qi
">AQpp
现金 Cash in hand ^X?uAX-RP|
银行存款 Cash in bank M!D6i5k,
其他货币资金-外埠存款Other monetary assets - cash in other cities LpL$=9
其他货币资金-银行本票 Other monetary assets - cashier‘s check GKKDO+A=!
其他货币资金-银行汇票 Other monetary assets - bank draft fwiP3*j+Nn
其他货币资金-信用卡 Other monetary assets - credit cards `(ik2#B`}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit e,r7UtjoxR
其他货币资金-存出投资款 Other monetary assets - cash for investment i5=~tS
短期投资-股票投资 Investments - Short term - stocks JL>frS3M
短期投资-债券投资 Investments - Short term - bonds ~ToU._
短期投资-基金投资 Investments - Short term - funds ^^lx Ot
短期投资-其他投资 Investments - Short term - others ?bpVdm!
短期投资跌价准备 Provision for short-term investment )TEm1\
长期股权投资-股票投资 Long term equity investment - stocks 'tDUPm38
长期股权投资-其他股权投资 Long term equity investment - others N}1yDN
长期债券投资-债券投资 Long term securities investemnt - bonds 'c_K[p$
长期债券投资-其他债权投资 Long term securities investment - others Rt:^'Qi$!
长期投资减值准备 Provision for long-term investment J7qTE8 W=
应收票据 Notes receivable )Ay 90Wt
应收股利 Dividends receivable !!ma]pB,
应收利息 Interest receivable ~L>86/hP,N
应收帐款 Trade debtors &YcOmI/MM
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |fIyq}{7
预付帐款 Prepayment B,&QI&k`~
应收补贴款 Allowance receivable E N CWOj
其他应收款 Other debtors O;5lF
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors HOF=qE*p
其他流动资产 Other current assets ktS^^!,l%
物资采购 Purchase :5.F
原材料 Raw materials NuOxEyC
包装物 Packing materials FE]UqB
低值易耗品 Low value consumbles YRCs&tgs
材料成本差异 Material cost difference gWoUE7.3`
自制半成品 Self-manufactured goods qE|syA9
库存商品 Finished goods u>G9r#~`k
商品进销差价 Difference between purchase & sales of commodities JT!9LNh;R`
委托加工物资 Consigned processiong material `R>z{-@=
委托代销商品 Consignment-out 3Pllxq<n
受托代销商品 Consignment-in 5&h">_j
分期收款发出商品 Goods on instalment sales {~uTi>U
存货跌价准备 Provision for obsolete stocks vf$IF|
待摊费用 Prepaid expenses Lr5{c5M
待处理流动资产损益 Unsettled G/L on current assets 9(nq 4HvI
待处理固定资产损益 Unsettled G/L on fixed assets 77y+ik
委托贷款-本金 Consignment loan - principle Goc?HR
委托贷款-利息 Consignment loan - interest
lixM0
委托贷款-减值准备 Consignment loan - provision vy 7/
固定资产-房屋建筑物 Fixed assets - Buildings 1DhC,)+D}q
固定资产-机器设备 Fixed assets - Plant and machinery "M!m-]
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures G}^=(,jl
固定资产-运输设备 Fixed assets - Automobiles HZZZ [km
累计折旧 Accumulated depreciation q\x.e.@
固定资产减值准备 Impairment of fixed assets biU_ImJ>0
工程物资-专用材料 Project material - specific materials 1kw*Q:
工程物资-专用设备 Project material - specific equipment xY#J((-iH
工程物资-预付大型设备款 Project material - prepaid for equipment
7s#8-i
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production N%xCyZ
在建工程 Construction in progress vq^';<Wh.
在建工程减值准备 Impairment of construction in progress ux)*B}/xh
固定资产清理 Disposal of fixed assets 16Jq*hKU
无形资产-专利权 Intangible assets - patent ,z>-_HOnw
无形资产-非专利技术 Intangible assets - industrial property and know-how )\ceanS
无形资产-商标权 Intangible assets - trademark rights |bnYHP$!
无形资产-土地使用权 Intangible assets - land use rights 'QxJU$
无形资产-商誉 Intangible assets - goodwill 9#@s(s
无形资产减值准备 Impairment of intangible assets K%+4M#jj5
长期待摊费用 Deferred assets l>b'b e9
未确认融资费用 Unrecognized finance fees d
+,!p8Q
其他长期资产 Other long term assets lFnYQab
递延税款借项 Deferred assets debits \U]K!K=
应付票据 Notes payable @$n
$f
应付帐款 Trade creditors `G/g/>y
预收帐款 Adanvances from customers )\EIXTZY=
代销商品款 Consignment-in payables )J>
dGIb
其他应交款 Other payable to government %" 7UYLX
其他应付款 Other creditors A
o$k[#px
应付股利 Proposed dividends 7xv9v1['
待转资产价值 Donated assets Xi) ;dcNJ
预计负债 Accrued liabilities 5;HGS{`
应付短期债券 Short-term debentures payable $b1>,d'oz
其他流动负债 Other current liabilities ]6[+tpx
预提费用 Accrued expenses sdg2^] |
应付工资 Payroll payable -5+Yz9pv[
应付福利费 Welfare payable }Le]qoW['
短期借款-抵押借款 Bank loans - Short term - pledged 9N'fU),I
短期借款-信用借款 Bank loans - Short term - credit h!%y,4IBR
短期借款-担保借款 Bank loans - Short term - guaranteed 3PZ(Kn<
一年内到期长期借款 Long term loans due within one year k[ z yR
一年内到期长期应付款 Long term payable due within one year U364'O8_
长期借款 Bank loans - Long term *c[w9(fU
应付债券-债券面值 Bond payable - Par value <tFq^qB
应付债券-债券溢价 Bond payable - Excess ?x&}ammid
应付债券-债券折价 Bond payable - Discount (k #xF"yI
应付债券-应计利息 Bond payable - Accrued interest !zF07.(E
长期应付款 Long term payable k}H7bZug
专项应付款 Specific payable Cm)TFh6
其他长期负债 Other long term liabilities anbw\yh8
应交税金-所得税 Tax payable - income tax jaodcT0
应交税金-增值税 Tax payable - VAT v0oVbHO5<
应交税金-营业税 Tax payable - business tax ]zaTX?F:
应交税金-消费税 Tax payable - consumable tax 7;AK=;
应交税金-其他 Tax payable - others &d2L9k
Tk
递延税款贷项 Deferred taxation credit .Iqqjk
股本 Share capital QJ;dw8
已归还投资 Investment returned \DS*G7.A+&
利润分配-其他转入 Profit appropriation - other transfer in Od~uYOL/B
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c, .@Cc2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J.R\h!
利润分配-提取储备基金 Profit appropriation - reserve fund tm.60udbo
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (LmU\ Pe%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund fEXFnQ#
利润分配-利润归还投资 Profit appropriation - return investment by profit jDb\4QyC
利润分配-应付优先股股利 Profit appropriation - preference shares dividends CO@G%1#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0a{hCx|$J
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iSezrN
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }k-8PG =
期初未分配利润 Retained earnings, beginning of the year E#:!&{O
资本公积-股本溢价 Capital surplus - share premium sED"}F
)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n]$rLm%^
资本公积-接受现金捐赠 Capital surplus - cash donation s0
;a j<J
资本公积-股权投资准备 Capital surplus - investment reserve 0H>gMXWE]
资本公积-拨款转入 Capital surplus - subsidiary lr~
|=}^
资本公积-外币资本折算差额 Capital surplus - foreign currency translation hQ<7k'V
资本公积-其他 Capital surplus - others tUxH6IS
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oio{@#DX`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~:7y!=8#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S._2..%G
盈余公积-储备基金 Surplus reserve - reserve fund z6@8Is
zU
盈余公积-企业发展基金 Surplus reserve - enterprise development fund v:4j3J$z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment A/2$~4,
主营业务收入 Sales nL=+`aq_
主营业务成本 Cost of sales y4h
=e~
主营业务税金及附加 Sales tax I*.nwV<
营业费用 Operating expenses TS|Bz2(
管理费用 General and administrative expenses ao9#E"BfM
财务费用 Financial expenses K*T^w3=
投资收益 Investment income SXqB<j$.;
其他业务收入 Other operating income E7iAN\vo
营业外收入 Non-operating income M{G}-QK_.
补贴收入 Subsidy income 9n\>Yieu
其他业务支出 Other operating expenses &"K_R(kN
营业外支出 Non-operating expenses /Z:NoTGn
所得税 Income tax }p*|8$#x"
@,.D]43