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 。 K!~j}z*
T<XGG_NOl
现金 Cash in hand ^V6cx2M
银行存款 Cash in bank @2(7
ZxI
其他货币资金-外埠存款Other monetary assets - cash in other cities {o>51fXc)
其他货币资金-银行本票 Other monetary assets - cashier‘s check zy8Z68%E`*
其他货币资金-银行汇票 Other monetary assets - bank draft WX~:Y,l+u
其他货币资金-信用卡 Other monetary assets - credit cards V Ioqn$
其他货币资金-信用证保证金 Other monetary assets - L/C deposit oW
! Z=;
其他货币资金-存出投资款 Other monetary assets - cash for investment [Ey[A|g
短期投资-股票投资 Investments - Short term - stocks c?(;6$ A
短期投资-债券投资 Investments - Short term - bonds 2:[
-
短期投资-基金投资 Investments - Short term - funds vtx3a^
短期投资-其他投资 Investments - Short term - others M9~eDw'Pr
短期投资跌价准备 Provision for short-term investment
fhw
J
长期股权投资-股票投资 Long term equity investment - stocks xD.Uh}:J
长期股权投资-其他股权投资 Long term equity investment - others
=#=<%HPT
长期债券投资-债券投资 Long term securities investemnt - bonds ??5y0I6+
长期债券投资-其他债权投资 Long term securities investment - others ~t=73fwB
长期投资减值准备 Provision for long-term investment R;d)I^@
应收票据 Notes receivable 4C:-1gu7
应收股利 Dividends receivable [pY1\$,
应收利息 Interest receivable x)}.@\&%
应收帐款 Trade debtors G.{)#cR
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors V8KdY=
[
预付帐款 Prepayment 2eC`^
应收补贴款 Allowance receivable IN^dJ^1+
其他应收款 Other debtors |-)2 D=P
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Th.Mn}1%L
其他流动资产 Other current assets WNnB
s
物资采购 Purchase W _b!FQ]
原材料 Raw materials <Pn]{N
包装物 Packing materials TKH!,Ow9A
低值易耗品 Low value consumbles U3t$h
材料成本差异 Material cost difference 2|a5xTzH
自制半成品 Self-manufactured goods @"h@4q/W
库存商品 Finished goods {u}d`%_.M
商品进销差价 Difference between purchase & sales of commodities JX)%iJq#
委托加工物资 Consigned processiong material 2#jBh
委托代销商品 Consignment-out 9M12|X\]8
受托代销商品 Consignment-in 18eB\4NlD
分期收款发出商品 Goods on instalment sales DYf3>xh>xb
存货跌价准备 Provision for obsolete stocks w|,BTM:e
待摊费用 Prepaid expenses y1qJ
待处理流动资产损益 Unsettled G/L on current assets n9H4~[JiC
待处理固定资产损益 Unsettled G/L on fixed assets 8pXului
委托贷款-本金 Consignment loan - principle H@
uDP
委托贷款-利息 Consignment loan - interest \8^c"%v,:
委托贷款-减值准备 Consignment loan - provision #@UzOQ>
固定资产-房屋建筑物 Fixed assets - Buildings 9 $&$Fe
固定资产-机器设备 Fixed assets - Plant and machinery e)M)q!nG
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )JsmzGC0
固定资产-运输设备 Fixed assets - Automobiles L,\wB7t
累计折旧 Accumulated depreciation b#
|
固定资产减值准备 Impairment of fixed assets ^]zC~LfG
工程物资-专用材料 Project material - specific materials -dyN
Ah?=
工程物资-专用设备 Project material - specific equipment FW@(
MIH
工程物资-预付大型设备款 Project material - prepaid for equipment Spm0DqqR?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 360b`zS
在建工程 Construction in progress WU+OS(
在建工程减值准备 Impairment of construction in progress aj`_*T"A
固定资产清理 Disposal of fixed assets #S|DoeFs
无形资产-专利权 Intangible assets - patent UJ?qGOM3x>
无形资产-非专利技术 Intangible assets - industrial property and know-how AZH=r S`
无形资产-商标权 Intangible assets - trademark rights UFl+|wf
无形资产-土地使用权 Intangible assets - land use rights ]jRaR~[UN
无形资产-商誉 Intangible assets - goodwill 7=@3cw
H
无形资产减值准备 Impairment of intangible assets s(0"r.
长期待摊费用 Deferred assets hk.vBbhs
未确认融资费用 Unrecognized finance fees 5Tg[-tl
其他长期资产 Other long term assets `^mY*Cb e
递延税款借项 Deferred assets debits ))xP]Mu v
应付票据 Notes payable
wa%;'M&
应付帐款 Trade creditors @%b&(x^UD
预收帐款 Adanvances from customers 1yd}F`{8UF
代销商品款 Consignment-in payables j3 Ps<<eA
其他应交款 Other payable to government *=b36M
其他应付款 Other creditors NpAZuISD!
应付股利 Proposed dividends i"RBk%
待转资产价值 Donated assets (x!Tb2mlk
预计负债 Accrued liabilities YIn
H8Ex
应付短期债券 Short-term debentures payable Hs`j6yuc9
其他流动负债 Other current liabilities ad#4W0@S
预提费用 Accrued expenses c( 8>|^M
应付工资 Payroll payable :~wU/dEEiz
应付福利费 Welfare payable vrX@T?>
短期借款-抵押借款 Bank loans - Short term - pledged #`o]{UfW
短期借款-信用借款 Bank loans - Short term - credit GX#SCZ&}C
短期借款-担保借款 Bank loans - Short term - guaranteed sNHxUI
一年内到期长期借款 Long term loans due within one year HP(dhsd<c
一年内到期长期应付款 Long term payable due within one year lO/?e!$
长期借款 Bank loans - Long term (iJ9ekB
应付债券-债券面值 Bond payable - Par value U-ADdOh"q
应付债券-债券溢价 Bond payable - Excess jnIf(a
应付债券-债券折价 Bond payable - Discount O.z\
VI2f
应付债券-应计利息 Bond payable - Accrued interest _eZ
*_H,\
长期应付款 Long term payable U9(p ^
专项应付款 Specific payable y*<x@i+h
其他长期负债 Other long term liabilities ~5]%+G
应交税金-所得税 Tax payable - income tax VdOcKP.
应交税金-增值税 Tax payable - VAT TjY-C m
应交税金-营业税 Tax payable - business tax k0@*Up3{7
应交税金-消费税 Tax payable - consumable tax yOswqhz
应交税金-其他 Tax payable - others }8eu 9~
递延税款贷项 Deferred taxation credit kK~,?l
股本 Share capital jBMGm"NE
已归还投资 Investment returned uA;vW\fHr
利润分配-其他转入 Profit appropriation - other transfer in nh]}KFO h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R
AU"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =;(y5c
利润分配-提取储备基金 Profit appropriation - reserve fund \(`8ng]vs
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7'zXf)!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W|CZA
利润分配-利润归还投资 Profit appropriation - return investment by profit ?:DUsg
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z/G?wD|B
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GV0-"9uwX~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]$&N"&q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $2w][ d1
期初未分配利润 Retained earnings, beginning of the year !g7lJ\B
资本公积-股本溢价 Capital surplus - share premium wfQ^3HL
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d;hv_h
资本公积-接受现金捐赠 Capital surplus - cash donation .D{He9
资本公积-股权投资准备 Capital surplus - investment reserve TD-o-*mO
资本公积-拨款转入 Capital surplus - subsidiary ~UNK[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !hjA
资本公积-其他 Capital surplus - others 0sfb$3y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F[)5A5+:Y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qV5lv-p
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N~|Z@pU"
盈余公积-储备基金 Surplus reserve - reserve fund Gy F
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3eERY[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment N4)ZPLV
主营业务收入 Sales X
e2Zf
主营业务成本 Cost of sales X'J!.Jj
主营业务税金及附加 Sales tax {RC&Ub>
营业费用 Operating expenses b_Dd$NC
管理费用 General and administrative expenses D"M[}$P
财务费用 Financial expenses H b?0?^#
投资收益 Investment income
<j}A=SDZ)
其他业务收入 Other operating income a.2Xl}2o5
营业外收入 Non-operating income F1u2SltR
补贴收入 Subsidy income 2 9#jKh
其他业务支出 Other operating expenses P09f
营业外支出 Non-operating expenses x@3"
SiC
所得税 Income tax T# .pi@PF>
l i)
5o