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 。 U@f3V8CPy
Wf: AMxDm
现金 Cash in hand MB^b)\X
银行存款 Cash in bank =5dv38
其他货币资金-外埠存款Other monetary assets - cash in other cities c~RElL
其他货币资金-银行本票 Other monetary assets - cashier‘s check cty~dzX^
其他货币资金-银行汇票 Other monetary assets - bank draft %l:%c
其他货币资金-信用卡 Other monetary assets - credit cards Ku,Efr
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !3yR?Xem}
其他货币资金-存出投资款 Other monetary assets - cash for investment ,iSs2&$m
短期投资-股票投资 Investments - Short term - stocks \,p)
短期投资-债券投资 Investments - Short term - bonds zb9
d{e
短期投资-基金投资 Investments - Short term - funds *WMcE$w/D
短期投资-其他投资 Investments - Short term - others T^A:pL1
短期投资跌价准备 Provision for short-term investment J|6aa
长期股权投资-股票投资 Long term equity investment - stocks A.WJ#1i}E
长期股权投资-其他股权投资 Long term equity investment - others ;HqK^[1\
长期债券投资-债券投资 Long term securities investemnt - bonds '^Sa|WXq
长期债券投资-其他债权投资 Long term securities investment - others dhm;
长期投资减值准备 Provision for long-term investment 8{?Oi'-|0
应收票据 Notes receivable ,8$;|#d
应收股利 Dividends receivable )-
2^Jvc
应收利息 Interest receivable zac>tXU;
应收帐款 Trade debtors P.;B
V",
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
:
]
Y=
预付帐款 Prepayment p' /$)klt
应收补贴款 Allowance receivable $
P#k|A
其他应收款 Other debtors ;PS[VdV
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors cE]tvL:g
其他流动资产 Other current assets |_O; U=2
物资采购 Purchase 1q\U
(^
原材料 Raw materials
b GwLfU
包装物 Packing materials w:N\]=Vh
低值易耗品 Low value consumbles _V8pDcY
材料成本差异 Material cost difference h+Dg"j<[
自制半成品 Self-manufactured goods "me Jn/
库存商品 Finished goods ^=R>rUCmv
商品进销差价 Difference between purchase & sales of commodities Z71"d"
委托加工物资 Consigned processiong material )QI]b4[
委托代销商品 Consignment-out .4KXe"~E
受托代销商品 Consignment-in ||L qx#e=
分期收款发出商品 Goods on instalment sales 4qyL' \d[
存货跌价准备 Provision for obsolete stocks NaVZ)
待摊费用 Prepaid expenses BT#'<!7!
待处理流动资产损益 Unsettled G/L on current assets Pi+,y
待处理固定资产损益 Unsettled G/L on fixed assets N@j|I* y|
委托贷款-本金 Consignment loan - principle Z#4? /'
委托贷款-利息 Consignment loan - interest PkG+`N
委托贷款-减值准备 Consignment loan - provision evszfCH'J
固定资产-房屋建筑物 Fixed assets - Buildings b,318R8+G
固定资产-机器设备 Fixed assets - Plant and machinery TAzhD.6C
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures bcj7.rh]'h
固定资产-运输设备 Fixed assets - Automobiles GhpH7%s
累计折旧 Accumulated depreciation dnNc,l&g
固定资产减值准备 Impairment of fixed assets eU{=x$o6S
工程物资-专用材料 Project material - specific materials vhhsOga
工程物资-专用设备 Project material - specific equipment q~l&EH0
工程物资-预付大型设备款 Project material - prepaid for equipment ~^VcTSY@<L
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production xQJdt$]U@
在建工程 Construction in progress PeE'#&wn
在建工程减值准备 Impairment of construction in progress YtIJJH
固定资产清理 Disposal of fixed assets >nl*aN
无形资产-专利权 Intangible assets - patent }B0V$
无形资产-非专利技术 Intangible assets - industrial property and know-how 7 v`Y*D
无形资产-商标权 Intangible assets - trademark rights :5CwRg
无形资产-土地使用权 Intangible assets - land use rights -4hX-
无形资产-商誉 Intangible assets - goodwill {kZhje^$vi
无形资产减值准备 Impairment of intangible assets XM8C{I1
长期待摊费用 Deferred assets u4.-AY {
未确认融资费用 Unrecognized finance fees g<.VW0
其他长期资产 Other long term assets ?}lCS7&
递延税款借项 Deferred assets debits &:{|nDT_2
应付票据 Notes payable "t\rjFw
应付帐款 Trade creditors <yg
kK5#q
预收帐款 Adanvances from customers YQYN.\
代销商品款 Consignment-in payables 2@^8{
其他应交款 Other payable to government -JUv'fk
其他应付款 Other creditors Lb/a_8<E?
应付股利 Proposed dividends WJJ!NoP
待转资产价值 Donated assets M(/%w"R
预计负债 Accrued liabilities 4Q3Q.(
应付短期债券 Short-term debentures payable {d7KJmN
其他流动负债 Other current liabilities d~[>%&
预提费用 Accrued expenses n}?kQOg0/
应付工资 Payroll payable B VPf8!-
应付福利费 Welfare payable e#W@ep|n
短期借款-抵押借款 Bank loans - Short term - pledged ,P9B8oIq
短期借款-信用借款 Bank loans - Short term - credit LW,!B.`@
短期借款-担保借款 Bank loans - Short term - guaranteed t/q\Ne\\,
一年内到期长期借款 Long term loans due within one year Gm.v-T$
一年内到期长期应付款 Long term payable due within one year x{ZcF=4
长期借款 Bank loans - Long term
?f &*mp
应付债券-债券面值 Bond payable - Par value i4Fw+Z
应付债券-债券溢价 Bond payable - Excess |/r@z[t
应付债券-债券折价 Bond payable - Discount 8qBw;A)
应付债券-应计利息 Bond payable - Accrued interest R\X=
Vg
长期应付款 Long term payable ,
:kCt=4%
专项应付款 Specific payable S liF$}J
其他长期负债 Other long term liabilities y8,es$
应交税金-所得税 Tax payable - income tax 'l<kY\I!%
应交税金-增值税 Tax payable - VAT c"0CHrd
应交税金-营业税 Tax payable - business tax e=_*\`/CN
应交税金-消费税 Tax payable - consumable tax 2gFQHV
应交税金-其他 Tax payable - others l kl#AH
递延税款贷项 Deferred taxation credit vmmu[v
股本 Share capital + ^~n09
已归还投资 Investment returned {`1zVT p[<
利润分配-其他转入 Profit appropriation - other transfer in !0zM@p
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4NbC V)Dm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B"{CWH O
利润分配-提取储备基金 Profit appropriation - reserve fund ~[,E
i k
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U(i2j)|^I3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V#sANi?mpo
利润分配-利润归还投资 Profit appropriation - return investment by profit I:Z38xz -[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &os*@0h4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve UB(8N7_/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
(+Er
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,,,5pCi\
期初未分配利润 Retained earnings, beginning of the year U>:p`@
资本公积-股本溢价 Capital surplus - share premium NP|U
|zn
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve az19-QIcg
资本公积-接受现金捐赠 Capital surplus - cash donation _s=[z$EN&
资本公积-股权投资准备 Capital surplus - investment reserve =>BT]WK>
资本公积-拨款转入 Capital surplus - subsidiary oR3$A :!P=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation EcP"GO5
资本公积-其他 Capital surplus - others 5@Rf]'1B0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i>0bI^H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C0kwI*)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mWka!lT
盈余公积-储备基金 Surplus reserve - reserve fund O-: ~6A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund uRUysLIw
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1_<'S34
主营业务收入 Sales {zg}KiNDZd
主营业务成本 Cost of sales 2#|Q=rWB
主营业务税金及附加 Sales tax h{>8W0W*
营业费用 Operating expenses NEK;'"~
管理费用 General and administrative expenses WxIP~
财务费用 Financial expenses @3b0hi4
投资收益 Investment income i;Gl-b\_h
其他业务收入 Other operating income R=PjLH&)
营业外收入 Non-operating income d)q{s(<;
补贴收入 Subsidy income 'JRkS'ay
其他业务支出 Other operating expenses TNiF
l hq
营业外支出 Non-operating expenses Na[bCt
所得税 Income tax ==|//:: \
#mtlgK'