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 。 \fuz`fK:
b?qV~Dgk`
现金 Cash in hand [-\U)>MY(p
银行存款 Cash in bank ,np|KoG|M
其他货币资金-外埠存款Other monetary assets - cash in other cities :8==Bu
其他货币资金-银行本票 Other monetary assets - cashier‘s check +{C)^!zBK
其他货币资金-银行汇票 Other monetary assets - bank draft rK`^A
其他货币资金-信用卡 Other monetary assets - credit cards Q
w - z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit P
#`M8k
其他货币资金-存出投资款 Other monetary assets - cash for investment GIn%yB'
短期投资-股票投资 Investments - Short term - stocks `!(%Rk
短期投资-债券投资 Investments - Short term - bonds y,6kL2DM
短期投资-基金投资 Investments - Short term - funds 5h0Hk<N
短期投资-其他投资 Investments - Short term - others /e*fsQ>M:
短期投资跌价准备 Provision for short-term investment kqxq'Aq)d
长期股权投资-股票投资 Long term equity investment - stocks 5`g VziS!S
长期股权投资-其他股权投资 Long term equity investment - others ,2+d+Zuh
长期债券投资-债券投资 Long term securities investemnt - bonds MNb9 ~kM
长期债券投资-其他债权投资 Long term securities investment - others "*N#-=MJF
长期投资减值准备 Provision for long-term investment %lGOExV%
应收票据 Notes receivable *N:0L,8
应收股利 Dividends receivable vqO#Z
应收利息 Interest receivable Oh>hyY)}
应收帐款 Trade debtors u86
PTp+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9=}[~V n
预付帐款 Prepayment lSO$Q]!9
应收补贴款 Allowance receivable v ?}0h5
其他应收款 Other debtors Vsw:&$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4VwMl)8ic
其他流动资产 Other current assets .Dl ?a>I
物资采购 Purchase .:B>xg~2
原材料 Raw materials /!A"[Tyt
包装物 Packing materials "PO8 Q
低值易耗品 Low value consumbles `Syfl^9B
材料成本差异 Material cost difference /c 7z[|
自制半成品 Self-manufactured goods &zJ*afi)
库存商品 Finished goods )pT5"{
商品进销差价 Difference between purchase & sales of commodities vw(ecs^C
委托加工物资 Consigned processiong material r]DU
委托代销商品 Consignment-out ZH8 w^}
受托代销商品 Consignment-in 96QY0
分期收款发出商品 Goods on instalment sales 8"g+
k`PRy
存货跌价准备 Provision for obsolete stocks 47Bg[
待摊费用 Prepaid expenses A9u>bWIE7
待处理流动资产损益 Unsettled G/L on current assets gsM^Pu09ud
待处理固定资产损益 Unsettled G/L on fixed assets W*#5Sk
委托贷款-本金 Consignment loan - principle Dm8fcD
委托贷款-利息 Consignment loan - interest Az8ZA ~Op=
委托贷款-减值准备 Consignment loan - provision _KxR~k^
固定资产-房屋建筑物 Fixed assets - Buildings "` cP V){]
固定资产-机器设备 Fixed assets - Plant and machinery 3o/f, }_
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w?^[*_Y
固定资产-运输设备 Fixed assets - Automobiles c$L1aZ
o
累计折旧 Accumulated depreciation 2nCc(F&+?
固定资产减值准备 Impairment of fixed assets 5(hv|t/a
工程物资-专用材料 Project material - specific materials = >tkc/aa
工程物资-专用设备 Project material - specific equipment Bp5ra9*5+~
工程物资-预付大型设备款 Project material - prepaid for equipment ;v2eAe@7
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 3&AJN#c
在建工程 Construction in progress /2c(6h
在建工程减值准备 Impairment of construction in progress 8wOscL f:
固定资产清理 Disposal of fixed assets LP|YW*i=IQ
无形资产-专利权 Intangible assets - patent g52)/HM
无形资产-非专利技术 Intangible assets - industrial property and know-how
fDfph7[)
无形资产-商标权 Intangible assets - trademark rights cSV&p|
无形资产-土地使用权 Intangible assets - land use rights 7Re\*[)T
无形资产-商誉 Intangible assets - goodwill nqUnDnP2c
无形资产减值准备 Impairment of intangible assets 3o?eUwI}
长期待摊费用 Deferred assets 2ww
H3}
未确认融资费用 Unrecognized finance fees Fb8d=Zc
其他长期资产 Other long term assets 9X;*GC;d
递延税款借项 Deferred assets debits ) 5$?e
应付票据 Notes payable 0'$67pY
应付帐款 Trade creditors j3/6hE>
预收帐款 Adanvances from customers ;DYS1vG o
代销商品款 Consignment-in payables YW/
V}C'>
其他应交款 Other payable to government r~f
;g9I
其他应付款 Other creditors jG;J qT
应付股利 Proposed dividends \gPMYMd
待转资产价值 Donated assets LPu*Lkx
预计负债 Accrued liabilities g0U?`;n$
应付短期债券 Short-term debentures payable V,d\Wk k/
其他流动负债 Other current liabilities {j]cL!Od
预提费用 Accrued expenses bEQ- ?X%7
应付工资 Payroll payable ?2Z`xL9QT
应付福利费 Welfare payable ~S;-sxoO0l
短期借款-抵押借款 Bank loans - Short term - pledged }8aqSD<:
短期借款-信用借款 Bank loans - Short term - credit ]YFjz/f
短期借款-担保借款 Bank loans - Short term - guaranteed S\A0gOL^
一年内到期长期借款 Long term loans due within one year
J9*;Bqzim
一年内到期长期应付款 Long term payable due within one year ln=fq:
长期借款 Bank loans - Long term _u$DcA8B
应付债券-债券面值 Bond payable - Par value _LC*_LT_
应付债券-债券溢价 Bond payable - Excess j<0;JAL
应付债券-债券折价 Bond payable - Discount Q8m%mJz~]
应付债券-应计利息 Bond payable - Accrued interest fd>{UyU
长期应付款 Long term payable WH1" HO
专项应付款 Specific payable C`kqsK
其他长期负债 Other long term liabilities l9a81NF{s
应交税金-所得税 Tax payable - income tax W4 d32+V
应交税金-增值税 Tax payable - VAT 9cP{u$
应交税金-营业税 Tax payable - business tax W$NFk(
应交税金-消费税 Tax payable - consumable tax z7`|N`$Z#s
应交税金-其他 Tax payable - others Z Se30Rl\
递延税款贷项 Deferred taxation credit n(eo_.W2|
股本 Share capital vCJa%}
已归还投资 Investment returned ZlMT) ~fM&
利润分配-其他转入 Profit appropriation - other transfer in 63Gq5dF
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0q-lyVZ^X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xp95KxHHo
利润分配-提取储备基金 Profit appropriation - reserve fund .-tR <{
g
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -#T%*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund klFS3G
利润分配-利润归还投资 Profit appropriation - return investment by profit FVrB#Hw~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (P-^ PNz&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $Uy+]9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cRrJZ9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0'pB7^y
期初未分配利润 Retained earnings, beginning of the year P<vU!`x%q
资本公积-股本溢价 Capital surplus - share premium Ul]7IUzsu
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s
Z&|omN
资本公积-接受现金捐赠 Capital surplus - cash donation 87l*Y|osP
资本公积-股权投资准备 Capital surplus - investment reserve (W:@v&p
资本公积-拨款转入 Capital surplus - subsidiary mKO~`Wq%@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {zm8`
资本公积-其他 Capital surplus - others r1%{\<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W&
0R/y7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !PEKMDh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |w*
s:p
盈余公积-储备基金 Surplus reserve - reserve fund fTy:Re
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rmkBp_i{|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "ufSHrZv
主营业务收入 Sales c8uw_6#r(D
主营业务成本 Cost of sales _h}(jEd!
主营业务税金及附加 Sales tax Y3:HQ0w`|
营业费用 Operating expenses =oL:|$Pj
管理费用 General and administrative expenses GyQF
R ?
财务费用 Financial expenses Evm3Sm!S
投资收益 Investment income m6BUKX\m
其他业务收入 Other operating income b=MW;]F
营业外收入 Non-operating income 9 CZ@IFS
补贴收入 Subsidy income kGAgX
tE
其他业务支出 Other operating expenses :K2
X~Ty
营业外支出 Non-operating expenses }'x)e
所得税 Income tax d
>)=|
ZOV,yuD{8{