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 。 HS|
g
?X5glDZ$
现金 Cash in hand c# 4ZDjvm6
银行存款 Cash in bank IWbp^l+!t
其他货币资金-外埠存款Other monetary assets - cash in other cities {)dEO0 p
其他货币资金-银行本票 Other monetary assets - cashier‘s check p~{%f#V
其他货币资金-银行汇票 Other monetary assets - bank draft .L5T4)
其他货币资金-信用卡 Other monetary assets - credit cards 5eZg+ O
其他货币资金-信用证保证金 Other monetary assets - L/C deposit MCO$>QL
其他货币资金-存出投资款 Other monetary assets - cash for investment +cplM5X
短期投资-股票投资 Investments - Short term - stocks iLQt9Hyk
短期投资-债券投资 Investments - Short term - bonds Z ysUz
短期投资-基金投资 Investments - Short term - funds )LS+M_
短期投资-其他投资 Investments - Short term - others '-1jWw:8
短期投资跌价准备 Provision for short-term investment ,`B>}
长期股权投资-股票投资 Long term equity investment - stocks WFc[F`b
长期股权投资-其他股权投资 Long term equity investment - others H]n0JG9K
长期债券投资-债券投资 Long term securities investemnt - bonds CSg5i&A=
长期债券投资-其他债权投资 Long term securities investment - others k=q%FlE
长期投资减值准备 Provision for long-term investment ;@;ie8H
应收票据 Notes receivable -<HvhW
应收股利 Dividends receivable 5]O LV1Xt
应收利息 Interest receivable -*{(#k$
应收帐款 Trade debtors x_^OS"h-
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors J*4_|j;Z-E
预付帐款 Prepayment d=u%"36y
应收补贴款 Allowance receivable K d|l\k!
其他应收款 Other debtors 22(]x}`
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors BtBt>r(*
其他流动资产 Other current assets
8 $*cfOC
物资采购 Purchase 6"c!tJc7j
原材料 Raw materials ?ia[KLt"
包装物 Packing materials 7-0twq
低值易耗品 Low value consumbles 1*`JcUn,>
材料成本差异 Material cost difference ,IX4Zo"a
自制半成品 Self-manufactured goods p 7E{es|J
库存商品 Finished goods 5~rY=0t
商品进销差价 Difference between purchase & sales of commodities |\L,r}1N
委托加工物资 Consigned processiong material lNp
:2P
委托代销商品 Consignment-out ^xu)~:} i
受托代销商品 Consignment-in Q~8&pP8I!
分期收款发出商品 Goods on instalment sales |k9j )Hg(
存货跌价准备 Provision for obsolete stocks ve/6-J!5Y.
待摊费用 Prepaid expenses KVe
'2Q<
待处理流动资产损益 Unsettled G/L on current assets eOnl
sx/
待处理固定资产损益 Unsettled G/L on fixed assets aNf3 R; *
委托贷款-本金 Consignment loan - principle j`-y"6)
委托贷款-利息 Consignment loan - interest 5T@'2)BI=
委托贷款-减值准备 Consignment loan - provision
u KdX4
固定资产-房屋建筑物 Fixed assets - Buildings T%vbD*nt.
固定资产-机器设备 Fixed assets - Plant and machinery ?g1.-'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `Q_ R/9~
固定资产-运输设备 Fixed assets - Automobiles rQ-z2Pw
累计折旧 Accumulated depreciation z\ $>k_
固定资产减值准备 Impairment of fixed assets d:WhP_rK9
工程物资-专用材料 Project material - specific materials |4*2xDcl
工程物资-专用设备 Project material - specific equipment jc.Uh9Kc
工程物资-预付大型设备款 Project material - prepaid for equipment 5v-;*
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production BGYm]b\j[
在建工程 Construction in progress z_0 lMX`
在建工程减值准备 Impairment of construction in progress cO?"
固定资产清理 Disposal of fixed assets RloPP
无形资产-专利权 Intangible assets - patent AS-t][m#
无形资产-非专利技术 Intangible assets - industrial property and know-how F[giq1#
无形资产-商标权 Intangible assets - trademark rights 2Mi;}J1C{
无形资产-土地使用权 Intangible assets - land use rights G:s:NXy^
无形资产-商誉 Intangible assets - goodwill r*xw\
无形资产减值准备 Impairment of intangible assets nU#q@p)Xg
长期待摊费用 Deferred assets |>V>6%>vK6
未确认融资费用 Unrecognized finance fees 49kia!FR
其他长期资产 Other long term assets f9bz:_;W_
递延税款借项 Deferred assets debits ![C$H5
应付票据 Notes payable ^\9G{}VY
应付帐款 Trade creditors vF\zZ<R/
预收帐款 Adanvances from customers :iC\#i]
6
代销商品款 Consignment-in payables H/I`c>Zn
其他应交款 Other payable to government e-av@a3
其他应付款 Other creditors \} Szb2
应付股利 Proposed dividends b-/x
待转资产价值 Donated assets =_:L
wmI
预计负债 Accrued liabilities { qx,X.5$
应付短期债券 Short-term debentures payable 'GoeVq
其他流动负债 Other current liabilities 31 ;T$5 v1
预提费用 Accrued expenses ;
;H:$lx
应付工资 Payroll payable D6:J*
F&?
应付福利费 Welfare payable 0PbIWy'
短期借款-抵押借款 Bank loans - Short term - pledged ==r|]~x
短期借款-信用借款 Bank loans - Short term - credit VO6y9X"
短期借款-担保借款 Bank loans - Short term - guaranteed @S:/6__
一年内到期长期借款 Long term loans due within one year T+"y8#:
一年内到期长期应付款 Long term payable due within one year 9\0 K%LL
长期借款 Bank loans - Long term &fj?hYAj
应付债券-债券面值 Bond payable - Par value }}Uv0g8D
应付债券-债券溢价 Bond payable - Excess ]997`,1b
应付债券-债券折价 Bond payable - Discount ;a)\5Uy
应付债券-应计利息 Bond payable - Accrued interest Kn\(Xd.>
长期应付款 Long term payable 0)4
4*T
专项应付款 Specific payable 'Mqa2o'M
其他长期负债 Other long term liabilities j( :A
应交税金-所得税 Tax payable - income tax ?d)|vX3Uf
应交税金-增值税 Tax payable - VAT .e+UgCwi
应交税金-营业税 Tax payable - business tax wpI4P:
应交税金-消费税 Tax payable - consumable tax kl9z;(6p
应交税金-其他 Tax payable - others 0-HE, lv
递延税款贷项 Deferred taxation credit Al]9/ML/m
股本 Share capital "c*|vE
已归还投资 Investment returned %Q~Lk]B?t
利润分配-其他转入 Profit appropriation - other transfer in #4u; `j"4=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8[ OiG9b
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
d2C:3-4
利润分配-提取储备基金 Profit appropriation - reserve fund Tq8r
SZi
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?O?~|nI
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %C:XzK-x
利润分配-利润归还投资 Profit appropriation - return investment by profit z+I-3v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends es]m 6A
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dY.uOafr
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .D`#a
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0^z$COCv
期初未分配利润 Retained earnings, beginning of the year <k5~z(
资本公积-股本溢价 Capital surplus - share premium ^*Fkt(ida
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }6N|+z.cU
资本公积-接受现金捐赠 Capital surplus - cash donation e{:qW'%
资本公积-股权投资准备 Capital surplus - investment reserve cf'
Z#NfQ
资本公积-拨款转入 Capital surplus - subsidiary A-$BB=Ot
资本公积-外币资本折算差额 Capital surplus - foreign currency translation e8.bH#
资本公积-其他 Capital surplus - others .zt]R@@6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N~d]}J8}gx
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t |h mEHUk
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7d5x4^EYE
盈余公积-储备基金 Surplus reserve - reserve fund 9=f'sqIPV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZZ5yu* &
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rl=_ "sd=
主营业务收入 Sales s#[Ej&2[=
主营业务成本 Cost of sales b1cd5
主营业务税金及附加 Sales tax 5
S&>9l
营业费用 Operating expenses {Se93o
管理费用 General and administrative expenses 9Ba<'wk/>"
财务费用 Financial expenses !c7Od
)]
投资收益 Investment income QPEv@laM
其他业务收入 Other operating income urB.K<5ZA
营业外收入 Non-operating income WXL.D_=+
补贴收入 Subsidy income V'$
eun
其他业务支出 Other operating expenses ~k3r$e@
营业外支出 Non-operating expenses o_n.,=/cZ
所得税 Income tax M{QNpoM
<k!G%R<9