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 。 TfYX
F`d
B4yC"55
现金 Cash in hand YMidSfi
银行存款 Cash in bank =-r[ s%t&
其他货币资金-外埠存款Other monetary assets - cash in other cities o<hT/ P
其他货币资金-银行本票 Other monetary assets - cashier‘s check r
pv`
%
其他货币资金-银行汇票 Other monetary assets - bank draft X_}2xo|T
其他货币资金-信用卡 Other monetary assets - credit cards *<PQp
其他货币资金-信用证保证金 Other monetary assets - L/C deposit J
5Nz<
其他货币资金-存出投资款 Other monetary assets - cash for investment \Qh{uk[
短期投资-股票投资 Investments - Short term - stocks +$hqwNh@Z@
短期投资-债券投资 Investments - Short term - bonds b#:Pl`n6u
短期投资-基金投资 Investments - Short term - funds rHir>
p
短期投资-其他投资 Investments - Short term - others vakAl;
短期投资跌价准备 Provision for short-term investment oQ!56\R
长期股权投资-股票投资 Long term equity investment - stocks ~JJuM
长期股权投资-其他股权投资 Long term equity investment - others |hp_<F9.
长期债券投资-债券投资 Long term securities investemnt - bonds FZW)C'j
长期债券投资-其他债权投资 Long term securities investment - others &B</^:
长期投资减值准备 Provision for long-term investment TsPx"+>7`
应收票据 Notes receivable 7>Af"1$g
应收股利 Dividends receivable oJcDs-!
应收利息 Interest receivable L8&$o2+07r
应收帐款 Trade debtors rNgFsFQ>.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors jIq@@8 @o
预付帐款 Prepayment kjo,?$r
%
应收补贴款 Allowance receivable yEnurq%J
其他应收款 Other debtors %6\e_y%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors y5d=r]_S:
其他流动资产 Other current assets om`x"x&6
物资采购 Purchase I.[2-~yf
原材料 Raw materials U;Iqz1S
包装物 Packing materials QBg~b{h
低值易耗品 Low value consumbles -'j_JJ
材料成本差异 Material cost difference 7IrbwAGZ3
自制半成品 Self-manufactured goods /B$9B
库存商品 Finished goods HC4vet
商品进销差价 Difference between purchase & sales of commodities Ue>;h9
^
委托加工物资 Consigned processiong material 3fS+,>s\O
委托代销商品 Consignment-out mVg$z
受托代销商品 Consignment-in kE
H(\3,l
分期收款发出商品 Goods on instalment sales }klET
存货跌价准备 Provision for obsolete stocks 1@&i
ju5
待摊费用 Prepaid expenses @a08*"lbp
待处理流动资产损益 Unsettled G/L on current assets GOT@
待处理固定资产损益 Unsettled G/L on fixed assets q~[@(+zP5
委托贷款-本金 Consignment loan - principle gWxpGW^eZ~
委托贷款-利息 Consignment loan - interest XYJ7k7zc+Y
委托贷款-减值准备 Consignment loan - provision 3D)gy9T&l
固定资产-房屋建筑物 Fixed assets - Buildings kZ&|.q1zki
固定资产-机器设备 Fixed assets - Plant and machinery or?@Ti;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \`H"4r[?(
固定资产-运输设备 Fixed assets - Automobiles BT|5"b}
累计折旧 Accumulated depreciation I<v1S
固定资产减值准备 Impairment of fixed assets HLL[r0P`F
工程物资-专用材料 Project material - specific materials (;f7/2~`
工程物资-专用设备 Project material - specific equipment -^C't_Q o
工程物资-预付大型设备款 Project material - prepaid for equipment b51{sL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production i+x$Y)=
在建工程 Construction in progress 3?x4+b
在建工程减值准备 Impairment of construction in progress 5pJ)OX
固定资产清理 Disposal of fixed assets -dCM
eC
无形资产-专利权 Intangible assets - patent MIblx
无形资产-非专利技术 Intangible assets - industrial property and know-how {u3eel
无形资产-商标权 Intangible assets - trademark rights 0q|.]:][Eo
无形资产-土地使用权 Intangible assets - land use rights sFd"VRAV~E
无形资产-商誉 Intangible assets - goodwill [(Z sQK
无形资产减值准备 Impairment of intangible assets 5H (CP
长期待摊费用 Deferred assets YL(7l|^!
未确认融资费用 Unrecognized finance fees -Wp69DP6q
其他长期资产 Other long term assets 6`/nA4S4.
递延税款借项 Deferred assets debits Rgb1B3gu
应付票据 Notes payable /%E l0X
应付帐款 Trade creditors G+k[.
预收帐款 Adanvances from customers tY?_#rc
代销商品款 Consignment-in payables ]2^tV.^S^
其他应交款 Other payable to government OQ[E-%v1 R
其他应付款 Other creditors t<_Jx<{2
应付股利 Proposed dividends ^tWt"GgC
待转资产价值 Donated assets 80PlbUBb!
预计负债 Accrued liabilities >Oary
应付短期债券 Short-term debentures payable wYZ"fusT
其他流动负债 Other current liabilities ?^F*M#%?
预提费用 Accrued expenses (&n4^tJ+_
应付工资 Payroll payable 4dkU;Ob
应付福利费 Welfare payable W/z\j/Rgc
短期借款-抵押借款 Bank loans - Short term - pledged *?;<buJb?
短期借款-信用借款 Bank loans - Short term - credit oSmv
(O
短期借款-担保借款 Bank loans - Short term - guaranteed Z3:M%)e_u$
一年内到期长期借款 Long term loans due within one year ,XD'f
一年内到期长期应付款 Long term payable due within one year U}H2!et&,)
长期借款 Bank loans - Long term [iJU{W
应付债券-债券面值 Bond payable - Par value {fkW0VB;
应付债券-债券溢价 Bond payable - Excess jft%\sY
应付债券-债券折价 Bond payable - Discount v&BKl
应付债券-应计利息 Bond payable - Accrued interest Vb${Oy+
长期应付款 Long term payable 5F@7A2ZR
专项应付款 Specific payable 9fk@C /$
其他长期负债 Other long term liabilities A=Au>"nAA
应交税金-所得税 Tax payable - income tax O>zPWVwa
应交税金-增值税 Tax payable - VAT l?>sLKo9
应交税金-营业税 Tax payable - business tax S@AHI!"h=V
应交税金-消费税 Tax payable - consumable tax DP2 ^(d<
应交税金-其他 Tax payable - others NGl/F{<
递延税款贷项 Deferred taxation credit l2v4SvbX
股本 Share capital P4"Pb\o*
已归还投资 Investment returned <+MNv#1:w
利润分配-其他转入 Profit appropriation - other transfer in em^|E73
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _%g}d/v}pO
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve SU0K#:
利润分配-提取储备基金 Profit appropriation - reserve fund yo)a_rY
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JCjQR`)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~7Ji+AJA
利润分配-利润归还投资 Profit appropriation - return investment by profit 13oR-Stj|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends VE4Z;Dr
"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q'f!392|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?k lV;+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (kpn"]^'
期初未分配利润 Retained earnings, beginning of the year ML6V,V/e
资本公积-股本溢价 Capital surplus - share premium l0cws`V
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]~my<3j}or
资本公积-接受现金捐赠 Capital surplus - cash donation +\SNaq~&
资本公积-股权投资准备 Capital surplus - investment reserve &Gp~)%
资本公积-拨款转入 Capital surplus - subsidiary ~#X,)L{y7v
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -4
P2 2
资本公积-其他 Capital surplus - others \3P.G S{l
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y %dUry%>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OrXx0Hn
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VGbuEC [Y
盈余公积-储备基金 Surplus reserve - reserve fund 7aH E:Dnwp
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I(6k.PQ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <ex,@{n4
主营业务收入 Sales $gi{)'z
主营业务成本 Cost of sales G~Xh4*#J
主营业务税金及附加 Sales tax (2He]M\
营业费用 Operating expenses #q{i<E 07
管理费用 General and administrative expenses DAs&4Y`
财务费用 Financial expenses [
m*=Q
投资收益 Investment income +PC<#
其他业务收入 Other operating income rbP"
n)0=
营业外收入 Non-operating income ,E]u[7A
补贴收入 Subsidy income !!Tk'=t9"3
其他业务支出 Other operating expenses ]
=A=VH&
营业外支出 Non-operating expenses JTcK\t8
所得税 Income tax zV)Ob0M7U
?
!H<V@a