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 。 EZ Q!~
VuBi_v6
现金 Cash in hand Kd#64NSi$A
银行存款 Cash in bank {YzpYc1
其他货币资金-外埠存款Other monetary assets - cash in other cities }k1[Fc|
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7|m{hSc
其他货币资金-银行汇票 Other monetary assets - bank draft 4!glgEE*
其他货币资金-信用卡 Other monetary assets - credit cards Y\H4.$V
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $YBH;^#
其他货币资金-存出投资款 Other monetary assets - cash for investment aBF<it>
短期投资-股票投资 Investments - Short term - stocks +'e3YF+'
短期投资-债券投资 Investments - Short term - bonds y9:o];/
短期投资-基金投资 Investments - Short term - funds =c[mch%E
短期投资-其他投资 Investments - Short term - others 7")&njQ/x
短期投资跌价准备 Provision for short-term investment i;)r|L`V?
长期股权投资-股票投资 Long term equity investment - stocks +w?1<Z
长期股权投资-其他股权投资 Long term equity investment - others L'BzefU;04
长期债券投资-债券投资 Long term securities investemnt - bonds gn 9CZ
长期债券投资-其他债权投资 Long term securities investment - others 51%<N\>/4
长期投资减值准备 Provision for long-term investment ~fA H6FdZ\
应收票据 Notes receivable :)e/(I]
应收股利 Dividends receivable . Vq_O
u
应收利息 Interest receivable is-{U?-
应收帐款 Trade debtors -}JRsQ+rgM
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ku5g`ho
预付帐款 Prepayment 3~0X
e
应收补贴款 Allowance receivable :;x#qtv~Iz
其他应收款 Other debtors 3TD!3p8
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
BgG+
其他流动资产 Other current assets 6? (8KsaN
物资采购 Purchase y/?;s]>b
原材料 Raw materials XG6UV('
包装物 Packing materials HPWjNwM
低值易耗品 Low value consumbles )&elr,b/y
材料成本差异 Material cost difference qo;F]v*pkK
自制半成品 Self-manufactured goods r(=3yd/G$
库存商品 Finished goods qoD
M!~
商品进销差价 Difference between purchase & sales of commodities hmd, g>J:<
委托加工物资 Consigned processiong material jd DcmR
委托代销商品 Consignment-out UUql"$q
受托代销商品 Consignment-in _bq2h%G=8
分期收款发出商品 Goods on instalment sales [26([H
存货跌价准备 Provision for obsolete stocks +hvVoBCM*
待摊费用 Prepaid expenses }%-`CJ,
待处理流动资产损益 Unsettled G/L on current assets &-Zg0T&tZ
待处理固定资产损益 Unsettled G/L on fixed assets ;,&1
委托贷款-本金 Consignment loan - principle )@Yr HS4
委托贷款-利息 Consignment loan - interest W,n0'";')
委托贷款-减值准备 Consignment loan - provision My'6yQL
固定资产-房屋建筑物 Fixed assets - Buildings 6{I5 23g
固定资产-机器设备 Fixed assets - Plant and machinery 0ID
8L
[
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures .!t'&eV
固定资产-运输设备 Fixed assets - Automobiles >&9Iy"
累计折旧 Accumulated depreciation g'b)] Q
固定资产减值准备 Impairment of fixed assets <BN)>NqM
工程物资-专用材料 Project material - specific materials C44Dz.rs
工程物资-专用设备 Project material - specific equipment Ih95&HsdC
工程物资-预付大型设备款 Project material - prepaid for equipment J_mpI.^Bsf
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9X{aU)"omQ
在建工程 Construction in progress = %7:[#n
在建工程减值准备 Impairment of construction in progress UIv
2wA2
固定资产清理 Disposal of fixed assets @le23+q
无形资产-专利权 Intangible assets - patent \bb,gRfP
无形资产-非专利技术 Intangible assets - industrial property and know-how SIRZ_lt$r
无形资产-商标权 Intangible assets - trademark rights qx/GioPU
无形资产-土地使用权 Intangible assets - land use rights \G*vY#]
无形资产-商誉 Intangible assets - goodwill D
&w
m7,
无形资产减值准备 Impairment of intangible assets oZ~M`yOz.
长期待摊费用 Deferred assets [OsW
未确认融资费用 Unrecognized finance fees I|$_[Sw
其他长期资产 Other long term assets
FyQ^@@
递延税款借项 Deferred assets debits T[eTT]Z{Ia
应付票据 Notes payable %P9Zx!i>
应付帐款 Trade creditors B)"WG7W E
预收帐款 Adanvances from customers *$_<|
g)9
代销商品款 Consignment-in payables G";yqG
其他应交款 Other payable to government ^f1}:g
其他应付款 Other creditors [w~1e)D
应付股利 Proposed dividends Nr7MSFiL
待转资产价值 Donated assets aX1|&erI
预计负债 Accrued liabilities }qXi
;u))
应付短期债券 Short-term debentures payable QTK{JZf
其他流动负债 Other current liabilities .x1EdfHed/
预提费用 Accrued expenses v *~ yN*
应付工资 Payroll payable ]0dp^%
应付福利费 Welfare payable
/^0Hi4+\
短期借款-抵押借款 Bank loans - Short term - pledged {{=7 mbc
短期借款-信用借款 Bank loans - Short term - credit /gHRJ$2|Sx
短期借款-担保借款 Bank loans - Short term - guaranteed x<=+RYz#^:
一年内到期长期借款 Long term loans due within one year Yb x4 Up@
一年内到期长期应付款 Long term payable due within one year ")(1z@
长期借款 Bank loans - Long term f5/ba9nI
应付债券-债券面值 Bond payable - Par value ;LH?Qu;e
应付债券-债券溢价 Bond payable - Excess 7IZ(3B<87t
应付债券-债券折价 Bond payable - Discount jvm
"7)h
应付债券-应计利息 Bond payable - Accrued interest H,=??wN
长期应付款 Long term payable /{1 xpR
专项应付款 Specific payable /sdkQ{J!.
其他长期负债 Other long term liabilities ({zp$P}
应交税金-所得税 Tax payable - income tax Mp$ uEi
应交税金-增值税 Tax payable - VAT dmrM %a}W-
应交税金-营业税 Tax payable - business tax Cl>'K*$F
应交税金-消费税 Tax payable - consumable tax K |Yr
应交税金-其他 Tax payable - others sbNCviKP
递延税款贷项 Deferred taxation credit 0 x"3
股本 Share capital 6576
RT
已归还投资 Investment returned x%x:gkq
利润分配-其他转入 Profit appropriation - other transfer in |vWx[=`o
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0/(YH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D@4hQC\
利润分配-提取储备基金 Profit appropriation - reserve fund u 8N+ht@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [N#2uo
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NRq
jn; ,+
利润分配-利润归还投资 Profit appropriation - return investment by profit \&AmX8" [
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |TEf? <"c
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -\>Bphu,y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0t*q5pAG".
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &g@?{5FP
期初未分配利润 Retained earnings, beginning of the year 3r^i>r8B
资本公积-股本溢价 Capital surplus - share premium ybf`7KEP2A
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +69sG9BA
资本公积-接受现金捐赠 Capital surplus - cash donation
|n~,$
资本公积-股权投资准备 Capital surplus - investment reserve |$9k
z31
资本公积-拨款转入 Capital surplus - subsidiary {?BxVDD07
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )Cyrs~
资本公积-其他 Capital surplus - others RpS'Tz}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <(@m913|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O-bC+vB]M
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ga~rllm;i
盈余公积-储备基金 Surplus reserve - reserve fund +l&ZN\@0
X
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~c3!,C
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3Xf}vdgdM$
主营业务收入 Sales LfrS:g
主营业务成本 Cost of sales 7ktf =Y
主营业务税金及附加 Sales tax V!3O
1
营业费用 Operating expenses kY4riZnm
管理费用 General and administrative expenses `N8A{8$qv
财务费用 Financial expenses Scs \nF2
投资收益 Investment income LYavth`@h
其他业务收入 Other operating income =1yU&
PJ
营业外收入 Non-operating income hMeE@Q0
补贴收入 Subsidy income H`aqpa"C
其他业务支出 Other operating expenses )UZ
's>O
营业外支出 Non-operating expenses :)?w2'O
所得税 Income tax 0j4bu}@
#$X_,P|D