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 。 EVX{ 7%
=$8nUX`
现金 Cash in hand P #F=c34u
银行存款 Cash in bank Zc
|/{$>:W
其他货币资金-外埠存款Other monetary assets - cash in other cities Cd79 tu|
其他货币资金-银行本票 Other monetary assets - cashier‘s check d%I"/8-J
其他货币资金-银行汇票 Other monetary assets - bank draft (KZHX5T=
其他货币资金-信用卡 Other monetary assets - credit cards $uui:wU%Q
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K-<^$VWh
其他货币资金-存出投资款 Other monetary assets - cash for investment +`M!D }!
短期投资-股票投资 Investments - Short term - stocks
B<8N96fx
短期投资-债券投资 Investments - Short term - bonds '$As<LOEd/
短期投资-基金投资 Investments - Short term - funds qzw'zV
短期投资-其他投资 Investments - Short term - others *{undZ?(>
短期投资跌价准备 Provision for short-term investment o~FRF0f*VP
长期股权投资-股票投资 Long term equity investment - stocks @UBjq%z
长期股权投资-其他股权投资 Long term equity investment - others bb42v7?
长期债券投资-债券投资 Long term securities investemnt - bonds Og
t]_
长期债券投资-其他债权投资 Long term securities investment - others C.^Ven
长期投资减值准备 Provision for long-term investment .O*bILU
应收票据 Notes receivable ]u-]'P
应收股利 Dividends receivable 22<0DhJ
应收利息 Interest receivable KD1=Y8
0P
应收帐款 Trade debtors =@u 5|:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @ ''GPL@
预付帐款 Prepayment c(co\A.]:6
应收补贴款 Allowance receivable FEPXu
Cb
其他应收款 Other debtors fW`&'!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors $I#q
其他流动资产 Other current assets TvNY:m6.%
物资采购 Purchase
p2J|Hl|
原材料 Raw materials A`}yBSb
包装物 Packing materials mDGn:oRj
低值易耗品 Low value consumbles ~A<H9Bw
材料成本差异 Material cost difference V>64/
自制半成品 Self-manufactured goods ;
UiwH
库存商品 Finished goods HIGq%m=-x
商品进销差价 Difference between purchase & sales of commodities qjJBcu_C'S
委托加工物资 Consigned processiong material 4ww]9J
委托代销商品 Consignment-out 6OiSK@<Hk
受托代销商品 Consignment-in Z=4{Vv*
分期收款发出商品 Goods on instalment sales zL5d0_E9
存货跌价准备 Provision for obsolete stocks -16K7yk
待摊费用 Prepaid expenses 4$/i%B#ad
待处理流动资产损益 Unsettled G/L on current assets 2#X4G~>#h
待处理固定资产损益 Unsettled G/L on fixed assets
Pi%%z
委托贷款-本金 Consignment loan - principle Y
$g$x<7
委托贷款-利息 Consignment loan - interest qj01]
委托贷款-减值准备 Consignment loan - provision k{tMzx]F__
固定资产-房屋建筑物 Fixed assets - Buildings FtufuL?JS
固定资产-机器设备 Fixed assets - Plant and machinery nFX_+4V2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Xd:7"/:r
固定资产-运输设备 Fixed assets - Automobiles ;)Kh;;e
累计折旧 Accumulated depreciation
I~,G
固定资产减值准备 Impairment of fixed assets o }Tz"bN
工程物资-专用材料 Project material - specific materials dX8hpQ
工程物资-专用设备 Project material - specific equipment <J(sR
工程物资-预付大型设备款 Project material - prepaid for equipment w(L>#?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production p
<eC<dtu
在建工程 Construction in progress %puLr'Y
在建工程减值准备 Impairment of construction in progress V&soN:HS
固定资产清理 Disposal of fixed assets H?}[r)|(3i
无形资产-专利权 Intangible assets - patent 2=-utN@Z
无形资产-非专利技术 Intangible assets - industrial property and know-how x?x`oirh
无形资产-商标权 Intangible assets - trademark rights "+KJop
无形资产-土地使用权 Intangible assets - land use rights Mcw4!{l`
无形资产-商誉 Intangible assets - goodwill l?Y_~Wuw
无形资产减值准备 Impairment of intangible assets c8)/:xxl
长期待摊费用 Deferred assets O 2{)WWOT
未确认融资费用 Unrecognized finance fees Z') pf
其他长期资产 Other long term assets 9 7%0;a8
递延税款借项 Deferred assets debits rQ4*k'lA:
应付票据 Notes payable _u"nvgVz9
应付帐款 Trade creditors nqR?l4 DX
预收帐款 Adanvances from customers ,3v+PIcMM+
代销商品款 Consignment-in payables N_4eM,7t
其他应交款 Other payable to government bG&"9b_c
其他应付款 Other creditors NT%W;)6m9
应付股利 Proposed dividends bf_I9Z3m
待转资产价值 Donated assets ?6Cz[5\
预计负债 Accrued liabilities -B#yy]8
应付短期债券 Short-term debentures payable [LT^sb
其他流动负债 Other current liabilities v]2S`ffP
预提费用 Accrued expenses oq-<ob
应付工资 Payroll payable s/"&9F3
应付福利费 Welfare payable [~W`E1,
短期借款-抵押借款 Bank loans - Short term - pledged 8 9{HJ9}
短期借款-信用借款 Bank loans - Short term - credit 1ju#9i`.Wg
短期借款-担保借款 Bank loans - Short term - guaranteed
8T;IZ(s
一年内到期长期借款 Long term loans due within one year [MX;,%;;
一年内到期长期应付款 Long term payable due within one year He0=-AR8
长期借款 Bank loans - Long term
Gx?+9CV
应付债券-债券面值 Bond payable - Par value F}J-gZl
应付债券-债券溢价 Bond payable - Excess {-9jm%
N
应付债券-债券折价 Bond payable - Discount d
{lP
应付债券-应计利息 Bond payable - Accrued interest RVtQ20e";r
长期应付款 Long term payable a\kb^D=T
专项应付款 Specific payable v/uO&iQw5
其他长期负债 Other long term liabilities Ot&:mT!2
应交税金-所得税 Tax payable - income tax L~{_!Q
应交税金-增值税 Tax payable - VAT #LcrI
应交税金-营业税 Tax payable - business tax JGiKBm;
应交税金-消费税 Tax payable - consumable tax sKLX [l
应交税金-其他 Tax payable - others J?)Rf
K|!
递延税款贷项 Deferred taxation credit J2GcBzRH
股本 Share capital G
DSfT{kK\
已归还投资 Investment returned .F&9.#>
利润分配-其他转入 Profit appropriation - other transfer in di9!lS$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {s,+^7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ocwG7J\W
利润分配-提取储备基金 Profit appropriation - reserve fund c- $Gpa}M
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k1z$e*u&r
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O|kKwadC
利润分配-利润归还投资 Profit appropriation - return investment by profit 9D@$i<D:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;N+$2w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +5<k-0v
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >: 0tA{bV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [{[N( g&d
期初未分配利润 Retained earnings, beginning of the year W:&R~R
资本公积-股本溢价 Capital surplus - share premium lw8"'0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hRaf#
资本公积-接受现金捐赠 Capital surplus - cash donation ,lYaA5&I
资本公积-股权投资准备 Capital surplus - investment reserve Mro4`GL
资本公积-拨款转入 Capital surplus - subsidiary J}spiVM
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5G}6;U Y
资本公积-其他 Capital surplus - others 5`^o1nGO'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~KjJ\b)R
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve iY[+Ywh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :
2V^K&2L
盈余公积-储备基金 Surplus reserve - reserve fund g]mtFrP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund FD7H@L5
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z{-Lc68
主营业务收入 Sales P=AS>N^yaL
主营业务成本 Cost of sales +\`vq"e
主营业务税金及附加 Sales tax @`u?bnx]e
营业费用 Operating expenses 8$P>wCK\l
管理费用 General and administrative expenses 1ZJ4*b n
财务费用 Financial expenses 2H#N{>7
投资收益 Investment income l1_X(Z._V
其他业务收入 Other operating income .;/L2Jv
营业外收入 Non-operating income ,a|@d}U
补贴收入 Subsidy income 9pWy"h$H
其他业务支出 Other operating expenses Zp`T
营业外支出 Non-operating expenses )yee
2(S
所得税 Income tax Z%o7f6P0IX
~m=EM;