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 。 Dv BRK}'
.Nd_p{
现金 Cash in hand u$V@akk
银行存款 Cash in bank ?h-:,icR
其他货币资金-外埠存款Other monetary assets - cash in other cities Q$S|L C
其他货币资金-银行本票 Other monetary assets - cashier‘s check JW=P}h
其他货币资金-银行汇票 Other monetary assets - bank draft u85Uy
yN
其他货币资金-信用卡 Other monetary assets - credit cards WD'[|s\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit X|pOw,"
其他货币资金-存出投资款 Other monetary assets - cash for investment sTzt
短期投资-股票投资 Investments - Short term - stocks VL@eR9}9K
短期投资-债券投资 Investments - Short term - bonds |("zW7g
短期投资-基金投资 Investments - Short term - funds X=X
短期投资-其他投资 Investments - Short term - others 0(az 80
p
短期投资跌价准备 Provision for short-term investment Cq%1j[
长期股权投资-股票投资 Long term equity investment - stocks w;DRC5V>
长期股权投资-其他股权投资 Long term equity investment - others =8 Jq'-da
长期债券投资-债券投资 Long term securities investemnt - bonds G+W0X
长期债券投资-其他债权投资 Long term securities investment - others a*UxRi8
长期投资减值准备 Provision for long-term investment CDDOm8
应收票据 Notes receivable mRD '@n
应收股利 Dividends receivable k9oLJ<.k
应收利息 Interest receivable 6+_qGV
应收帐款 Trade debtors H.s:a#l?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors A}(Q^|6
预付帐款 Prepayment `Ct fe8
应收补贴款 Allowance receivable {w VJv1*l
其他应收款 Other debtors b#{[Pk,w9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors C1SCV^#
其他流动资产 Other current assets *gL-v]V
物资采购 Purchase fpPHw)dTd
原材料 Raw materials KIHr%
包装物 Packing materials De:| T8&
低值易耗品 Low value consumbles <(dg^;
材料成本差异 Material cost difference H6%%n
X
自制半成品 Self-manufactured goods S,2{^X
库存商品 Finished goods 3Ay<2v
商品进销差价 Difference between purchase & sales of commodities 4^AdSuV
委托加工物资 Consigned processiong material Jz6zJKcA
委托代销商品 Consignment-out /4#A|;d_
受托代销商品 Consignment-in z !:%Hbh=
分期收款发出商品 Goods on instalment sales u(g0Ob
存货跌价准备 Provision for obsolete stocks Zdll}nO"E
待摊费用 Prepaid expenses _|vY)4B4U
待处理流动资产损益 Unsettled G/L on current assets ;*409P
待处理固定资产损益 Unsettled G/L on fixed assets "1%YtV5R{
委托贷款-本金 Consignment loan - principle Dmp
G35Jk
委托贷款-利息 Consignment loan - interest -k"5GUc|
委托贷款-减值准备 Consignment loan - provision L<MH:
固定资产-房屋建筑物 Fixed assets - Buildings 6,UW5389
固定资产-机器设备 Fixed assets - Plant and machinery I`FqZw
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures We*&\e+"T
固定资产-运输设备 Fixed assets - Automobiles 0}iND$6@a
累计折旧 Accumulated depreciation ntt:>j$
固定资产减值准备 Impairment of fixed assets "kg;fF|
工程物资-专用材料 Project material - specific materials Sk|DVV$
工程物资-专用设备 Project material - specific equipment s'yT}XQ;r
工程物资-预付大型设备款 Project material - prepaid for equipment SdQ"S-H
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production JUlCj#%
在建工程 Construction in progress f{eMh47 NC
在建工程减值准备 Impairment of construction in progress N@r`+(_t
固定资产清理 Disposal of fixed assets W"*~1$vf
无形资产-专利权 Intangible assets - patent 'n4$dv%q
无形资产-非专利技术 Intangible assets - industrial property and know-how ;{hE]jReH
无形资产-商标权 Intangible assets - trademark rights &'d3Yt
无形资产-土地使用权 Intangible assets - land use rights
{m7>9{`
无形资产-商誉 Intangible assets - goodwill s2ixiv=
无形资产减值准备 Impairment of intangible assets T+U,?2nF:
长期待摊费用 Deferred assets TW5Pt{X=f
未确认融资费用 Unrecognized finance fees urA
kV#d#
其他长期资产 Other long term assets eY#_!{*Wn
递延税款借项 Deferred assets debits Z_}[hz$
应付票据 Notes payable vv5 u U8
应付帐款 Trade creditors Y$&+2w,)H,
预收帐款 Adanvances from customers S1D=' k]
代销商品款 Consignment-in payables ( !=^ (Nd
其他应交款 Other payable to government n/jZi54gO
其他应付款 Other creditors KR sY `[Y
应付股利 Proposed dividends mel(C1b"j/
待转资产价值 Donated assets pZaOd;t
预计负债 Accrued liabilities U+wfq%Fz
应付短期债券 Short-term debentures payable Qy_! +q
其他流动负债 Other current liabilities Vp
j[)W%L
预提费用 Accrued expenses %1^E;n
应付工资 Payroll payable bfl%yGkd/|
应付福利费 Welfare payable S@[B?sNj
短期借款-抵押借款 Bank loans - Short term - pledged 7r,h[9~e
短期借款-信用借款 Bank loans - Short term - credit X[r\ Qa
短期借款-担保借款 Bank loans - Short term - guaranteed m6
@,J?X
一年内到期长期借款 Long term loans due within one year (Ceq@eAlT
一年内到期长期应付款 Long term payable due within one year $:D-dUr1
长期借款 Bank loans - Long term l11+sqg
应付债券-债券面值 Bond payable - Par value gyf9D]W
应付债券-债券溢价 Bond payable - Excess g
\q*,1
应付债券-债券折价 Bond payable - Discount jNu`umS
应付债券-应计利息 Bond payable - Accrued interest g6p:1;Evf
长期应付款 Long term payable %MH!L2|
专项应付款 Specific payable Bq4^nDK
其他长期负债 Other long term liabilities O|I)HpG;
应交税金-所得税 Tax payable - income tax t`oH7)nut
应交税金-增值税 Tax payable - VAT xR`M#d5"
应交税金-营业税 Tax payable - business tax ^DH*\ee
应交税金-消费税 Tax payable - consumable tax vnOl-`Z ~
应交税金-其他 Tax payable - others 4<(U/58a*
递延税款贷项 Deferred taxation credit 3:~ *cU
股本 Share capital bj$VYS"kY
已归还投资 Investment returned x}B_;&>&"_
利润分配-其他转入 Profit appropriation - other transfer in 3L1MMUACL
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve s !XJ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .Mb<.R3
利润分配-提取储备基金 Profit appropriation - reserve fund R7Z
7o4jg
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O\&-3#e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q$XNs%7w5,
利润分配-利润归还投资 Profit appropriation - return investment by profit lZ>j:/R8^&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7x5wT ?2W
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZW)_
dg 9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o~ J~-$T{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Iq["(!7E5
期初未分配利润 Retained earnings, beginning of the year }ofx?s}
资本公积-股本溢价 Capital surplus - share premium Z0#&D&2sV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h5^qo ^;g7
资本公积-接受现金捐赠 Capital surplus - cash donation ayK?\srw
资本公积-股权投资准备 Capital surplus - investment reserve aTU[H~dTU
资本公积-拨款转入 Capital surplus - subsidiary g;mX {p_@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %]1.)
j
资本公积-其他 Capital surplus - others v_L2>Pa.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =
iXHu
*g
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yi&6HNb
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $z48~nu@j
盈余公积-储备基金 Surplus reserve - reserve fund OLs<]0H
盈余公积-企业发展基金 Surplus reserve - enterprise development fund vzH"O=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment t$zeB
OI)
主营业务收入 Sales odsLFU(
主营业务成本 Cost of sales DqN<bu2
主营业务税金及附加 Sales tax !LAC_b
营业费用 Operating expenses 7Adg;
管理费用 General and administrative expenses -XNawpl`
财务费用 Financial expenses _-c1" Kl
投资收益 Investment income \h48]ZjC`
其他业务收入 Other operating income M,we9];N
营业外收入 Non-operating income iRK&-wn
补贴收入 Subsidy income Ahf71YP
其他业务支出 Other operating expenses Sk7sxy<F'
营业外支出 Non-operating expenses rJKac"{
所得税 Income tax pgipT#_K
-|g9__|@