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 。
q&EwD(k
6)#%36rP
现金 Cash in hand _zFJ]7Ym.)
银行存款 Cash in bank ut9R]01:
其他货币资金-外埠存款Other monetary assets - cash in other cities G)y'ex k
其他货币资金-银行本票 Other monetary assets - cashier‘s check hHqsI`7c
其他货币资金-银行汇票 Other monetary assets - bank draft { :_qa |
其他货币资金-信用卡 Other monetary assets - credit cards R~XNF/QMl
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +Ram%"Zwh
其他货币资金-存出投资款 Other monetary assets - cash for investment x9H
qc9q
短期投资-股票投资 Investments - Short term - stocks Y]HtO^T2
短期投资-债券投资 Investments - Short term - bonds ,koG*sn
短期投资-基金投资 Investments - Short term - funds vTYgWR
,h
短期投资-其他投资 Investments - Short term - others *",
BP]]
短期投资跌价准备 Provision for short-term investment H6-{(:
*<
长期股权投资-股票投资 Long term equity investment - stocks AV["%$:
长期股权投资-其他股权投资 Long term equity investment - others kZvh<NFh_
长期债券投资-债券投资 Long term securities investemnt - bonds zH?&FtO
长期债券投资-其他债权投资 Long term securities investment - others @NJJ
长期投资减值准备 Provision for long-term investment V@1K
应收票据 Notes receivable ,zrShliU
应收股利 Dividends receivable u&ozc
应收利息 Interest receivable O7tL,)Vv
应收帐款 Trade debtors m3iB`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >{kPa|
预付帐款 Prepayment s2\6\8Ipn
应收补贴款 Allowance receivable p4{3H
+y
其他应收款 Other debtors cdsF<tpy
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Ry iS
其他流动资产 Other current assets i"C?6R
物资采购 Purchase Q\<^ih51
原材料 Raw materials 5mYI5~
p
包装物 Packing materials r<L>~S>yb
低值易耗品 Low value consumbles HxH=~B1"P
材料成本差异 Material cost difference T~'9p`IW
自制半成品 Self-manufactured goods hFWK^]~ a
库存商品 Finished goods ym)`<[T
商品进销差价 Difference between purchase & sales of commodities
Sk,9<@
委托加工物资 Consigned processiong material C]+T5W\"<B
委托代销商品 Consignment-out mh8~w~/[
受托代销商品 Consignment-in Q35/Sp[;x
分期收款发出商品 Goods on instalment sales <\cH9D`dE
存货跌价准备 Provision for obsolete stocks 6|D,`dk3U
待摊费用 Prepaid expenses mjqVP.
待处理流动资产损益 Unsettled G/L on current assets U'acVcD
待处理固定资产损益 Unsettled G/L on fixed assets #dgWXO
委托贷款-本金 Consignment loan - principle ~:%rg
H
委托贷款-利息 Consignment loan - interest MrA&xM
委托贷款-减值准备 Consignment loan - provision ;|LS$O1c
固定资产-房屋建筑物 Fixed assets - Buildings 5Cs
JghTw
固定资产-机器设备 Fixed assets - Plant and machinery b]h]h1~hHH
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures R]Q4+
固定资产-运输设备 Fixed assets - Automobiles uvrfR?%QK
累计折旧 Accumulated depreciation emV@kN.
固定资产减值准备 Impairment of fixed assets '?~k`zK
工程物资-专用材料 Project material - specific materials a,U =irBA
工程物资-专用设备 Project material - specific equipment 1+^L,-k!
工程物资-预付大型设备款 Project material - prepaid for equipment !Fz9\
|
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production o
IM]
在建工程 Construction in progress 2Ax HhD.
在建工程减值准备 Impairment of construction in progress $[Fh|%\
固定资产清理 Disposal of fixed assets [N/[7Q/y
无形资产-专利权 Intangible assets - patent D>O{>;y[
无形资产-非专利技术 Intangible assets - industrial property and know-how ;6} *0V_!k
无形资产-商标权 Intangible assets - trademark rights khb
Gyg%
无形资产-土地使用权 Intangible assets - land use rights imtW[ y+4
无形资产-商誉 Intangible assets - goodwill 1lNg} !)[K
无形资产减值准备 Impairment of intangible assets m GWT</=[$
长期待摊费用 Deferred assets WbS2w @8
未确认融资费用 Unrecognized finance fees K`@GNT&
其他长期资产 Other long term assets r^?%N3
递延税款借项 Deferred assets debits AX%9k
应付票据 Notes payable eP3)8QC
应付帐款 Trade creditors )G6]r$M>o0
预收帐款 Adanvances from customers 2I'\o7Y
代销商品款 Consignment-in payables 4.3Bz1p
其他应交款 Other payable to government c(bh i
其他应付款 Other creditors >:s.`jV<
应付股利 Proposed dividends
,h1r6&MEY
待转资产价值 Donated assets AO'B
p5:Q
预计负债 Accrued liabilities HFx8v!^5N
应付短期债券 Short-term debentures payable UJ)\E
^Hp
其他流动负债 Other current liabilities C/[2?[
预提费用 Accrued expenses dox QS ohS
应付工资 Payroll payable (0"9562
应付福利费 Welfare payable L`+\M+
短期借款-抵押借款 Bank loans - Short term - pledged Ah &D5,3
短期借款-信用借款 Bank loans - Short term - credit COj50t/
短期借款-担保借款 Bank loans - Short term - guaranteed %.b)%=
一年内到期长期借款 Long term loans due within one year F#iLMO&Q
一年内到期长期应付款 Long term payable due within one year @yB!? x
长期借款 Bank loans - Long term tGD$c
BE
应付债券-债券面值 Bond payable - Par value 8\y%J!b
应付债券-债券溢价 Bond payable - Excess P7E}^y`e
应付债券-债券折价 Bond payable - Discount g=[ F W@z
应付债券-应计利息 Bond payable - Accrued interest E+"INX7
长期应付款 Long term payable y3$'
gu|
专项应付款 Specific payable DSy,#yA
其他长期负债 Other long term liabilities &tQ,2RT
应交税金-所得税 Tax payable - income tax "F|OJ@M
应交税金-增值税 Tax payable - VAT *Yvfp{B
应交税金-营业税 Tax payable - business tax .$4DK*
应交税金-消费税 Tax payable - consumable tax :H\6wJ
应交税金-其他 Tax payable - others #0L:h?L
递延税款贷项 Deferred taxation credit t3Q;1#Zf
股本 Share capital *s?&)][
已归还投资 Investment returned N"T~U\R
利润分配-其他转入 Profit appropriation - other transfer in \Ul*Nsw
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eJ%~6c`@!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Roy`HU
;0a
利润分配-提取储备基金 Profit appropriation - reserve fund ui7 0|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0} liK
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5HL JkOV5
利润分配-利润归还投资 Profit appropriation - return investment by profit }PyAmh$@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F!`.y7hY@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
`Xmf4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mbd
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \(Zdd
\,
期初未分配利润 Retained earnings, beginning of the year Y: KB"H
资本公积-股本溢价 Capital surplus - share premium b\gl9
"
X
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0'BR Sa<
资本公积-接受现金捐赠 Capital surplus - cash donation xJ>hN@5}i
资本公积-股权投资准备 Capital surplus - investment reserve ;csAhkf:S
资本公积-拨款转入 Capital surplus - subsidiary ^lRXc.c z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ej 'a
G
资本公积-其他 Capital surplus - others WU#bA|Cf
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |m k $W$h
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve PM=
I
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~LO MwMHl
盈余公积-储备基金 Surplus reserve - reserve fund T_jwj
N
盈余公积-企业发展基金 Surplus reserve - enterprise development fund "@GopD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment v]U[7 j
主营业务收入 Sales N;-+)=M,rf
主营业务成本 Cost of sales IH[/fd0
主营业务税金及附加 Sales tax 8dIgw
营业费用 Operating expenses }S
s#0Gee
管理费用 General and administrative expenses wc~a}0uz
财务费用 Financial expenses XuR!9x^5
投资收益 Investment income xC<OFpI\
其他业务收入 Other operating income i0p"q p
营业外收入 Non-operating income X[NsdD?w1+
补贴收入 Subsidy income B`RbXk68q
其他业务支出 Other operating expenses WF *2^iWJ
营业外支出 Non-operating expenses >?U(w<
所得税 Income tax ,a^_
~(C
I7BfA,mZ7