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 。 E2S#REB4
cVm
F'g
现金 Cash in hand 8N<mV^|}
银行存款 Cash in bank \3F)M`g
其他货币资金-外埠存款Other monetary assets - cash in other cities sY]
pszjT
其他货币资金-银行本票 Other monetary assets - cashier‘s check {q~N$"#
其他货币资金-银行汇票 Other monetary assets - bank draft 'CG% PjCO
其他货币资金-信用卡 Other monetary assets - credit cards r,L`@A=v
其他货币资金-信用证保证金 Other monetary assets - L/C deposit PklJU:Pu\U
其他货币资金-存出投资款 Other monetary assets - cash for investment AF{@lDa1h
短期投资-股票投资 Investments - Short term - stocks f&$$*a
短期投资-债券投资 Investments - Short term - bonds Uqly|FS &n
短期投资-基金投资 Investments - Short term - funds !y2yS/
短期投资-其他投资 Investments - Short term - others Vk76cV
D
短期投资跌价准备 Provision for short-term investment ,1vFX$
长期股权投资-股票投资 Long term equity investment - stocks W(.svJUgb.
长期股权投资-其他股权投资 Long term equity investment - others 8'
v:26
长期债券投资-债券投资 Long term securities investemnt - bonds Ch~y;C&e+r
长期债券投资-其他债权投资 Long term securities investment - others CT<z1)#@^
长期投资减值准备 Provision for long-term investment D@@"w+
应收票据 Notes receivable Pb59RE:7V
应收股利 Dividends receivable 0AhUH|]
应收利息 Interest receivable RE]*fRe7#
应收帐款 Trade debtors QlH[_Pi
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,wyEo>>4)
预付帐款 Prepayment p DU+(A4>
应收补贴款 Allowance receivable 0 r;tI"
其他应收款 Other debtors C9>^!?>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {D[z>I;D
其他流动资产 Other current assets #!r>3
W&
物资采购 Purchase WO^]bR
原材料 Raw materials O8LIKD_I[
包装物 Packing materials +.m:-^9
低值易耗品 Low value consumbles T
@n};,SQ
材料成本差异 Material cost difference [Qqs
s8a
自制半成品 Self-manufactured goods IhK%.B{dZ
库存商品 Finished goods 98UI]? 4
商品进销差价 Difference between purchase & sales of commodities 8>X] wA6q
委托加工物资 Consigned processiong material H8Z|gq1r
委托代销商品 Consignment-out 91k-os(4]
受托代销商品 Consignment-in )c
m^;(#pV
分期收款发出商品 Goods on instalment sales fA
),^
存货跌价准备 Provision for obsolete stocks &.Yu%=}
待摊费用 Prepaid expenses ykxAm\O
待处理流动资产损益 Unsettled G/L on current assets > aCY
待处理固定资产损益 Unsettled G/L on fixed assets ~P*{%= a
委托贷款-本金 Consignment loan - principle ~cfvL*~5
委托贷款-利息 Consignment loan - interest w3ZOCWJS
委托贷款-减值准备 Consignment loan - provision xp]9Z]J1l
固定资产-房屋建筑物 Fixed assets - Buildings ~O3VX75f
固定资产-机器设备 Fixed assets - Plant and machinery S*WLb/R2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Y{X%C\
固定资产-运输设备 Fixed assets - Automobiles }rWg']
累计折旧 Accumulated depreciation e
:@PI(P!
固定资产减值准备 Impairment of fixed assets =}SL
QdT
工程物资-专用材料 Project material - specific materials \+C0Rv^^
工程物资-专用设备 Project material - specific equipment #smfOGSd
工程物资-预付大型设备款 Project material - prepaid for equipment t\n'Kuk`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >#Bu [nD%
在建工程 Construction in progress d"lk"R
在建工程减值准备 Impairment of construction in progress `?"r\Qo<
固定资产清理 Disposal of fixed assets Yv"B-oy
无形资产-专利权 Intangible assets - patent f{{J_""?&
无形资产-非专利技术 Intangible assets - industrial property and know-how `SS[[FT$>
无形资产-商标权 Intangible assets - trademark rights !d95gq<=>
无形资产-土地使用权 Intangible assets - land use rights bj?=
\u
无形资产-商誉 Intangible assets - goodwill r(zn1;zl
无形资产减值准备 Impairment of intangible assets Y&$puiH-j
长期待摊费用 Deferred assets aTBFF
未确认融资费用 Unrecognized finance fees V2'5doo
其他长期资产 Other long term assets `9|Uu#x
递延税款借项 Deferred assets debits ]?Q<lMG
应付票据 Notes payable iY5V4Gbo
应付帐款 Trade creditors TW1#'G_#
预收帐款 Adanvances from customers l}D /1~d
代销商品款 Consignment-in payables )C rsm&
其他应交款 Other payable to government In;+wFu;M
其他应付款 Other creditors o
ethO
应付股利 Proposed dividends g)IW9q2
待转资产价值 Donated assets gy"<[N
.?c
预计负债 Accrued liabilities !;Pp)SRzKG
应付短期债券 Short-term debentures payable D@c@Dt
其他流动负债 Other current liabilities STPRC&7;
预提费用 Accrued expenses ylQ9Su>o
应付工资 Payroll payable FRayB VHL
应付福利费 Welfare payable ?Q"1zcX
短期借款-抵押借款 Bank loans - Short term - pledged gE8>o:6)6:
短期借款-信用借款 Bank loans - Short term - credit XS.*CB_m_
短期借款-担保借款 Bank loans - Short term - guaranteed 3L{)Y`P
一年内到期长期借款 Long term loans due within one year g3(LDqB'.
一年内到期长期应付款 Long term payable due within one year 1r3}
V7
长期借款 Bank loans - Long term :kd]n$]
应付债券-债券面值 Bond payable - Par value }R_Rw:W
应付债券-债券溢价 Bond payable - Excess V$dhiP
z
应付债券-债券折价 Bond payable - Discount ;f}
']2
应付债券-应计利息 Bond payable - Accrued interest EIPX q
长期应付款 Long term payable F;BCSoO4
专项应付款 Specific payable J_9[xmM
其他长期负债 Other long term liabilities C3(h j
应交税金-所得税 Tax payable - income tax as[! 9tB]
应交税金-增值税 Tax payable - VAT ieXi6^M$
应交税金-营业税 Tax payable - business tax "ZFH_5<
应交税金-消费税 Tax payable - consumable tax =uR3|U(.|u
应交税金-其他 Tax payable - others }eveNPB{5
递延税款贷项 Deferred taxation credit z8xBq%97us
股本 Share capital 1had8K-
已归还投资 Investment returned s3VD6xi7
利润分配-其他转入 Profit appropriation - other transfer in @\W-=YKLg
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y)l=r^Ap>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wNmC1HOh
利润分配-提取储备基金 Profit appropriation - reserve fund SnM^T(gtS3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund QuC_sFP10
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K\.tR
利润分配-利润归还投资 Profit appropriation - return investment by profit > iYdr/^a
利润分配-应付优先股股利 Profit appropriation - preference shares dividends PM'2zP[*W
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `oM'H+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WADEDl&,'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F6C7k9
期初未分配利润 Retained earnings, beginning of the year UKPr[
资本公积-股本溢价 Capital surplus - share premium %OP|%^2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]0W64cuT
资本公积-接受现金捐赠 Capital surplus - cash donation kU.@HJ[@j
资本公积-股权投资准备 Capital surplus - investment reserve J|<C;[du>
资本公积-拨款转入 Capital surplus - subsidiary &2I8!Ia
资本公积-外币资本折算差额 Capital surplus - foreign currency translation zV(aw~CbZ
资本公积-其他 Capital surplus - others -"?~By}<C
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W{~ y< `D
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c:<a"$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?-8DS5
盈余公积-储备基金 Surplus reserve - reserve fund SwM=?<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +[4y)y`
盈余公积-利润归还投资 Surplus reserve - reture investment by investment f>3)}9?xc}
主营业务收入 Sales gAf4wq
主营业务成本 Cost of sales s_e*jM1
主营业务税金及附加 Sales tax :[0)Uu{
营业费用 Operating expenses RL fQT_V
管理费用 General and administrative expenses KL$> j/qT
财务费用 Financial expenses p"j&s
投资收益 Investment income w^,Xa
其他业务收入 Other operating income tD4-Llj6
营业外收入 Non-operating income 1/K1e$r
补贴收入 Subsidy income C
&y
2I
其他业务支出 Other operating expenses Gl[1K/,*
营业外支出 Non-operating expenses 0G2Y_A&e**
所得税 Income tax $xcZ{C
qk(bA/+e