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 。 @Md/Q~>
iHM%iUV
现金 Cash in hand z#wkiCRYm
银行存款 Cash in bank 8b&/k8i:
其他货币资金-外埠存款Other monetary assets - cash in other cities 5{X<y#vAC0
其他货币资金-银行本票 Other monetary assets - cashier‘s check lfow1WRF
其他货币资金-银行汇票 Other monetary assets - bank draft n:?a$Ldgm
其他货币资金-信用卡 Other monetary assets - credit cards Woym/[i
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |tH4:%Q'
其他货币资金-存出投资款 Other monetary assets - cash for investment UcHJR"M~c
短期投资-股票投资 Investments - Short term - stocks rH Lm\3
短期投资-债券投资 Investments - Short term - bonds Jq-]7N%k/
短期投资-基金投资 Investments - Short term - funds X'Xx"M
短期投资-其他投资 Investments - Short term - others ,?%Zc$\LW
短期投资跌价准备 Provision for short-term investment Ty?cC**
长期股权投资-股票投资 Long term equity investment - stocks Tx# Mn~xD
长期股权投资-其他股权投资 Long term equity investment - others D%pF;XY
长期债券投资-债券投资 Long term securities investemnt - bonds JG rWHIsNV
长期债券投资-其他债权投资 Long term securities investment - others 7&)bJ@1U
长期投资减值准备 Provision for long-term investment h7Kzq{$
应收票据 Notes receivable d7;um<%zn
应收股利 Dividends receivable m+[Ux{$
应收利息 Interest receivable 'rkdZ=x{
应收帐款 Trade debtors &DX! f
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )mT<MkP
预付帐款 Prepayment rglXs
应收补贴款 Allowance receivable =j]<t
其他应收款 Other debtors %J?xRv!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors N
:/D+L
其他流动资产 Other current assets +~$ ]}%
物资采购 Purchase O,f?YJ9S
原材料 Raw materials `*R:gE=
包装物 Packing materials n b?l
TX~
低值易耗品 Low value consumbles N=}A Z{$
材料成本差异 Material cost difference Cl7xt}I
自制半成品 Self-manufactured goods [}=B8#Jl-C
库存商品 Finished goods )7Wf@@R'F
商品进销差价 Difference between purchase & sales of commodities *])
`z8Ox
委托加工物资 Consigned processiong material .t!x<B
委托代销商品 Consignment-out F^;ez/Gl
受托代销商品 Consignment-in O<?R)NH-P
分期收款发出商品 Goods on instalment sales wlqksG[B
存货跌价准备 Provision for obsolete stocks 8OU\V5i[,q
待摊费用 Prepaid expenses [RhO$c$[\
待处理流动资产损益 Unsettled G/L on current assets LU%E:i|
待处理固定资产损益 Unsettled G/L on fixed assets g8% &RG
委托贷款-本金 Consignment loan - principle {4Cmu;u
委托贷款-利息 Consignment loan - interest Wd:uV
委托贷款-减值准备 Consignment loan - provision Ve; n}mJ?
固定资产-房屋建筑物 Fixed assets - Buildings .W!i7
固定资产-机器设备 Fixed assets - Plant and machinery <\^8fn
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |)v,2
固定资产-运输设备 Fixed assets - Automobiles S4z;7z(8+
累计折旧 Accumulated depreciation $<EM+oJ|ER
固定资产减值准备 Impairment of fixed assets JK5gQ3C[
工程物资-专用材料 Project material - specific materials mz0X3
工程物资-专用设备 Project material - specific equipment ?CPahU
工程物资-预付大型设备款 Project material - prepaid for equipment @I?=<Riu
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production \_f(M|
在建工程 Construction in progress ggR.4&<
在建工程减值准备 Impairment of construction in progress ^u ~Q/4
固定资产清理 Disposal of fixed assets ;HO=
无形资产-专利权 Intangible assets - patent eD6fpe\
(
无形资产-非专利技术 Intangible assets - industrial property and know-how rjYJs*#
无形资产-商标权 Intangible assets - trademark rights lRFYx?y
无形资产-土地使用权 Intangible assets - land use rights )jP
1or
无形资产-商誉 Intangible assets - goodwill Vt#.eL)Ee
无形资产减值准备 Impairment of intangible assets ^<2p~h0
\
长期待摊费用 Deferred assets '~=SzO
未确认融资费用 Unrecognized finance fees zQd
2
其他长期资产 Other long term assets b8 likP"T
递延税款借项 Deferred assets debits kt:!
7
应付票据 Notes payable s;Q!X ?Q
应付帐款 Trade creditors UP,c |
预收帐款 Adanvances from customers
M8(t'jN
代销商品款 Consignment-in payables H G^'I+Yn
其他应交款 Other payable to government 1=V-V<
其他应付款 Other creditors N<}5A%
应付股利 Proposed dividends T_4/C2
待转资产价值 Donated assets XwaXdvmK
预计负债 Accrued liabilities *$g-:ILRuZ
应付短期债券 Short-term debentures payable Y$@?.)tY
其他流动负债 Other current liabilities "4{r6[dn
预提费用 Accrued expenses J)-x!y>
应付工资 Payroll payable
.?$gpM?i
应付福利费 Welfare payable P&LsVR{#
短期借款-抵押借款 Bank loans - Short term - pledged /%^#8<=|U
短期借款-信用借款 Bank loans - Short term - credit Y76gJ[yjn
短期借款-担保借款 Bank loans - Short term - guaranteed /
j.9$H'y
一年内到期长期借款 Long term loans due within one year 7qS)c}Q\
一年内到期长期应付款 Long term payable due within one year S)@j6(HC4
长期借款 Bank loans - Long term oOFVb5qoFU
应付债券-债券面值 Bond payable - Par value 4o[{>gW
应付债券-债券溢价 Bond payable - Excess Nj/
x. X
应付债券-债券折价 Bond payable - Discount xJ.M;SF4
应付债券-应计利息 Bond payable - Accrued interest nU7[c| =
长期应付款 Long term payable =T7.~W
专项应付款 Specific payable }N52$L0[
其他长期负债 Other long term liabilities nqUV
应交税金-所得税 Tax payable - income tax tKXI
k9e
应交税金-增值税 Tax payable - VAT sFRQe]zCcP
应交税金-营业税 Tax payable - business tax yJIscwF
应交税金-消费税 Tax payable - consumable tax
1$h,m63)
应交税金-其他 Tax payable - others l.M0`Cn-%
递延税款贷项 Deferred taxation credit JB<t6+"rD
股本 Share capital dSHDWu&
已归还投资 Investment returned |vj/Wwr
利润分配-其他转入 Profit appropriation - other transfer in c7H^$_^ =
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U]rRQ
d/:;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]7A'7p$Y
利润分配-提取储备基金 Profit appropriation - reserve fund fp"W[S|uL
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wUJcmM;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,eS)e+yzc2
利润分配-利润归还投资 Profit appropriation - return investment by profit d&>^&>?$zh
利润分配-应付优先股股利 Profit appropriation - preference shares dividends J#83 0r(
-
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1< ?4\?j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3Jn;}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
gs`q6f%(
期初未分配利润 Retained earnings, beginning of the year Zv{'MIv&v
资本公积-股本溢价 Capital surplus - share premium <F'\lA9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'V>-QD%1
资本公积-接受现金捐赠 Capital surplus - cash donation gjlx~.0d
资本公积-股权投资准备 Capital surplus - investment reserve )t%b838l%
资本公积-拨款转入 Capital surplus - subsidiary |Y.?_lC
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;hq\
资本公积-其他 Capital surplus - others 'Pbr
v
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8eRLy/`gd
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q,E
o mt
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [nh>vqum
盈余公积-储备基金 Surplus reserve - reserve fund /x *3}oI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
v"0J&7!J
盈余公积-利润归还投资 Surplus reserve - reture investment by investment N2o7%gJw
主营业务收入 Sales #\ErY3k 6&
主营业务成本 Cost of sales lU]nd[x
主营业务税金及附加 Sales tax m4Zk\,1m.|
营业费用 Operating expenses ~}Pfu
管理费用 General and administrative expenses n=q76W\
财务费用 Financial expenses 5bb(/YtFy
投资收益 Investment income ~$J2g
其他业务收入 Other operating income 0"SU_jQzv
营业外收入 Non-operating income 2fS:-
8N
补贴收入 Subsidy income RM/ 0A|
其他业务支出 Other operating expenses ?q [T
营业外支出 Non-operating expenses XK vi=0B
所得税 Income tax ,#K'PB4 E
iURe( [@