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 。 GY7s
JE9>8+
现金 Cash in hand Ym:
{Mm=ud
银行存款 Cash in bank Nor`c+,4
其他货币资金-外埠存款Other monetary assets - cash in other cities &_YtY47
其他货币资金-银行本票 Other monetary assets - cashier‘s check lY->ucS %P
其他货币资金-银行汇票 Other monetary assets - bank draft enPLaiJ'|q
其他货币资金-信用卡 Other monetary assets - credit cards ,,}sK
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :4iU^6
其他货币资金-存出投资款 Other monetary assets - cash for investment [NZ-WU&&LP
短期投资-股票投资 Investments - Short term - stocks e^Aa!
短期投资-债券投资 Investments - Short term - bonds k%
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短期投资-基金投资 Investments - Short term - funds DH/L`$
短期投资-其他投资 Investments - Short term - others }z?xGW
/k
短期投资跌价准备 Provision for short-term investment qf)C%3gXI
长期股权投资-股票投资 Long term equity investment - stocks v#-E~;CcC
长期股权投资-其他股权投资 Long term equity investment - others $mD>rx
长期债券投资-债券投资 Long term securities investemnt - bonds Cv P`2S\
长期债券投资-其他债权投资 Long term securities investment - others OF
IMi^@
长期投资减值准备 Provision for long-term investment y]J3hKs
应收票据 Notes receivable `LE^:a:8,
应收股利 Dividends receivable 9='=-;@/5
应收利息 Interest receivable joY1(Y
应收帐款 Trade debtors cP,;Qbe
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,b:n1
预付帐款 Prepayment TMNfJz
应收补贴款 Allowance receivable fMyE}z
其他应收款 Other debtors ?LR"hZ>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @Mzz2&(dU
其他流动资产 Other current assets Y=3X9%v9g
物资采购 Purchase 3y/1!A3
原材料 Raw materials V8\$`NEP
包装物 Packing materials 'HJ/2-=
低值易耗品 Low value consumbles 9ptZVv=O
材料成本差异 Material cost difference 8i["
.9}G\
自制半成品 Self-manufactured goods 6hLNJ
库存商品 Finished goods T7^ulG
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商品进销差价 Difference between purchase & sales of commodities Q5hb0O%a
委托加工物资 Consigned processiong material @uoT{E[
委托代销商品 Consignment-out u>81dO]H
受托代销商品 Consignment-in iwB8I^
分期收款发出商品 Goods on instalment sales ZU)BJ!L,s
存货跌价准备 Provision for obsolete stocks ;x,+*%
待摊费用 Prepaid expenses 0GS{F8f~,
待处理流动资产损益 Unsettled G/L on current assets 6aRGG+H
待处理固定资产损益 Unsettled G/L on fixed assets HgYc@P*b
委托贷款-本金 Consignment loan - principle |OOXh[y
委托贷款-利息 Consignment loan - interest V;H
d)v(j
委托贷款-减值准备 Consignment loan - provision ^v
]UcnB0
固定资产-房屋建筑物 Fixed assets - Buildings fV*}c`
固定资产-机器设备 Fixed assets - Plant and machinery FPvuzBJ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tF<^9stM
固定资产-运输设备 Fixed assets - Automobiles %A8Pkr<&E
累计折旧 Accumulated depreciation >'e
B2
固定资产减值准备 Impairment of fixed assets /tG 5!l
工程物资-专用材料 Project material - specific materials ^WmGo]<B_
工程物资-专用设备 Project material - specific equipment ,Y$F7&
工程物资-预付大型设备款 Project material - prepaid for equipment <"hb#Tn
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production YW'{|9KnI
在建工程 Construction in progress sKe,
在建工程减值准备 Impairment of construction in progress Fq vQk
固定资产清理 Disposal of fixed assets A*rZQh
b[
无形资产-专利权 Intangible assets - patent .4H_Zt[2
无形资产-非专利技术 Intangible assets - industrial property and know-how U)u\1AV5
无形资产-商标权 Intangible assets - trademark rights dFdlB`L
无形资产-土地使用权 Intangible assets - land use rights 79TPg
无形资产-商誉 Intangible assets - goodwill xOwNCh
无形资产减值准备 Impairment of intangible assets lr-12-D%-
长期待摊费用 Deferred assets *~"zV`*Q
未确认融资费用 Unrecognized finance fees UaH26fWs
其他长期资产 Other long term assets gTqeJWX9wP
递延税款借项 Deferred assets debits Jq=00fcT+
应付票据 Notes payable kw6cFz
应付帐款 Trade creditors ub[""M?
预收帐款 Adanvances from customers i:V0fBR[>
代销商品款 Consignment-in payables kuWK/6l4
其他应交款 Other payable to government c:3@[nF
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其他应付款 Other creditors yT[Lzv#
应付股利 Proposed dividends {9h`$e=
待转资产价值 Donated assets |P^]@om
预计负债 Accrued liabilities AF6d#Klog
应付短期债券 Short-term debentures payable _Wm(/ +G_|
其他流动负债 Other current liabilities cSY2#u|v
预提费用 Accrued expenses Ko1AaX(I'+
应付工资 Payroll payable xN e_qO
应付福利费 Welfare payable hq5NQi`
%
短期借款-抵押借款 Bank loans - Short term - pledged QpdujtH`
短期借款-信用借款 Bank loans - Short term - credit <P+G7!KZ&
短期借款-担保借款 Bank loans - Short term - guaranteed Z[a O_6L
一年内到期长期借款 Long term loans due within one year >r;ABz/
一年内到期长期应付款 Long term payable due within one year mY$nI -P
长期借款 Bank loans - Long term /1IvLdPIu
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess .tZjdNE(h
应付债券-债券折价 Bond payable - Discount zj~8>QnKk
应付债券-应计利息 Bond payable - Accrued interest H @_eFlT t
长期应付款 Long term payable q,<n,0)K
专项应付款 Specific payable zWF
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其他长期负债 Other long term liabilities jHs<s`#h
应交税金-所得税 Tax payable - income tax v(qV\:s}m
应交税金-增值税 Tax payable - VAT 66I|0_
应交税金-营业税 Tax payable - business tax @/CRIei
应交税金-消费税 Tax payable - consumable tax >v^2^$^u
应交税金-其他 Tax payable - others .'l.7t
递延税款贷项 Deferred taxation credit di-O*ug
股本 Share capital
80{#bb
已归还投资 Investment returned 9X
5*{f Y
利润分配-其他转入 Profit appropriation - other transfer in *Te4U5F
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
u3Zzu \{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g0^~J2sDd
利润分配-提取储备基金 Profit appropriation - reserve fund ) 1lJ<g#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3S[w'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2"pE&Q
Nd
利润分配-利润归还投资 Profit appropriation - return investment by profit 9F2P(aS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :NwMb^>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pieU|?fQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ke3HK9P;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >$7wA9YhL
期初未分配利润 Retained earnings, beginning of the year
91-P)%?
资本公积-股本溢价 Capital surplus - share premium 3v9gb,)y\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /Nj:!!
AN
资本公积-接受现金捐赠 Capital surplus - cash donation E[ )7tr
资本公积-股权投资准备 Capital surplus - investment reserve (P
E#
Y(
资本公积-拨款转入 Capital surplus - subsidiary o7_MMeQ4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation tx:rj6-z
资本公积-其他 Capital surplus - others y)?W-5zL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3e!3.$4M
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "|.+L
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tz\+'6NpOb
盈余公积-储备基金 Surplus reserve - reserve fund MZUF! B
盈余公积-企业发展基金 Surplus reserve - enterprise development fund v$gMLu=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Bq$e|t)'
主营业务收入 Sales es.\e.HK
主营业务成本 Cost of sales ^}i50SG:y
主营业务税金及附加 Sales tax H j5WJ{p.
营业费用 Operating expenses gFWEodx,9
管理费用 General and administrative expenses $I}Hk^X
财务费用 Financial expenses 4i+PiD:H
投资收益 Investment income aBqe+FXp4
其他业务收入 Other operating income Pe+ 8~0o=R
营业外收入 Non-operating income bqg]DO$*
补贴收入 Subsidy income %nDPM? aO
其他业务支出 Other operating expenses H6%!v1 u
营业外支出 Non-operating expenses 2FZ0c/[&
所得税 Income tax LyJTK1]#
egxJ3.