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 。
` P,-NVB
S/2lK*F
现金 Cash in hand Qo5yfdR
银行存款 Cash in bank +~7x+6E
其他货币资金-外埠存款Other monetary assets - cash in other cities 83
i;:cn
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]4X08Cm^
其他货币资金-银行汇票 Other monetary assets - bank draft @'>Ul!.]
其他货币资金-信用卡 Other monetary assets - credit cards S^ q%+Z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 75"&"*R/*G
其他货币资金-存出投资款 Other monetary assets - cash for investment ?!Wh ^su-
短期投资-股票投资 Investments - Short term - stocks M(|6YF7u
短期投资-债券投资 Investments - Short term - bonds EK%J%NY
短期投资-基金投资 Investments - Short term - funds 9< |nJt
短期投资-其他投资 Investments - Short term - others -T8'|"g
短期投资跌价准备 Provision for short-term investment nK8IW3fX9)
长期股权投资-股票投资 Long term equity investment - stocks hN U.y
长期股权投资-其他股权投资 Long term equity investment - others =
mp"=%
长期债券投资-债券投资 Long term securities investemnt - bonds HYwtGj~5
长期债券投资-其他债权投资 Long term securities investment - others Nf^6t1se
长期投资减值准备 Provision for long-term investment /*G-\|
应收票据 Notes receivable o'KBe%@/
应收股利 Dividends receivable Y(<(!TJ-
应收利息 Interest receivable 1
G}\IK1+
应收帐款 Trade debtors &
-c{
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
oB8LJZ;
预付帐款 Prepayment :5#iVa#<
应收补贴款 Allowance receivable BG
rV,h^
其他应收款 Other debtors u$Wv*;TT%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "<
$J
U@P
其他流动资产 Other current assets ,{jF)NQaP
物资采购 Purchase Swxur+hfH
原材料 Raw materials g@Z7
f y7
包装物 Packing materials E5X#9;U8E"
低值易耗品 Low value consumbles ~5;2 ni8n
材料成本差异 Material cost difference ;[q>
自制半成品 Self-manufactured goods Da)H/3ii
库存商品 Finished goods xFj<KvV[
商品进销差价 Difference between purchase & sales of commodities c?%}J\<n
委托加工物资 Consigned processiong material 9TUB3x^
委托代销商品 Consignment-out 9&"wfN N
受托代销商品 Consignment-in \B
Uno6
分期收款发出商品 Goods on instalment sales (v0i]1ly[
存货跌价准备 Provision for obsolete stocks h @2.D|c)g
待摊费用 Prepaid expenses 1uJpn
待处理流动资产损益 Unsettled G/L on current assets 87-z=>IU
待处理固定资产损益 Unsettled G/L on fixed assets l3Wh&*0
委托贷款-本金 Consignment loan - principle tpn.\z%
委托贷款-利息 Consignment loan - interest 9!,f4&G`
委托贷款-减值准备 Consignment loan - provision ayZWt| iHA
固定资产-房屋建筑物 Fixed assets - Buildings Rebo.6rG
固定资产-机器设备 Fixed assets - Plant and machinery vm.%)F#@
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures rebWXz7
固定资产-运输设备 Fixed assets - Automobiles
D}/
nE>*
累计折旧 Accumulated depreciation ?
hOvY)
固定资产减值准备 Impairment of fixed assets e8U6D+jY
工程物资-专用材料 Project material - specific materials 303x|y
工程物资-专用设备 Project material - specific equipment [N_)V kpr
工程物资-预付大型设备款 Project material - prepaid for equipment
, D}
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production D9r4oRkP*
在建工程 Construction in progress CPLsSv5
在建工程减值准备 Impairment of construction in progress ja%IGaH;s
固定资产清理 Disposal of fixed assets X_ (n
无形资产-专利权 Intangible assets - patent \Z^Tk
无形资产-非专利技术 Intangible assets - industrial property and know-how ; 6q`c!p7
无形资产-商标权 Intangible assets - trademark rights [u;>b?[{
无形资产-土地使用权 Intangible assets - land use rights n*m
"yp
无形资产-商誉 Intangible assets - goodwill W0LJXp-v
无形资产减值准备 Impairment of intangible assets ?#|
in}
长期待摊费用 Deferred assets F
@uOXNz)
未确认融资费用 Unrecognized finance fees UW],9r/PD@
其他长期资产 Other long term assets Z"d21D~h9`
递延税款借项 Deferred assets debits bI :cYn1
应付票据 Notes payable Og :aflS
应付帐款 Trade creditors T5+
(F z
预收帐款 Adanvances from customers >8EmfjUoc
代销商品款 Consignment-in payables wF)g@cw
其他应交款 Other payable to government dG%{&W9
其他应付款 Other creditors [g@.dr3t
应付股利 Proposed dividends S20E}bS:>
待转资产价值 Donated assets -"x25~k!?F
预计负债 Accrued liabilities
nq*D91Q
应付短期债券 Short-term debentures payable znNv;-q
其他流动负债 Other current liabilities ,H5o/qNU`{
预提费用 Accrued expenses uE&2M>2
应付工资 Payroll payable _MzdbUb5,
应付福利费 Welfare payable wQrD(Dv(yA
短期借款-抵押借款 Bank loans - Short term - pledged f=Kt[|%'e
短期借款-信用借款 Bank loans - Short term - credit N3|aNQ=X0
短期借款-担保借款 Bank loans - Short term - guaranteed BF(Kaf;<t.
一年内到期长期借款 Long term loans due within one year ;s w3MRJ
一年内到期长期应付款 Long term payable due within one year F=V_ACU
长期借款 Bank loans - Long term s AlOX`t
应付债券-债券面值 Bond payable - Par value %VGQ{:
应付债券-债券溢价 Bond payable - Excess M*<Bp
应付债券-债券折价 Bond payable - Discount d^G5Pq
应付债券-应计利息 Bond payable - Accrued interest $m0-IyXcv
长期应付款 Long term payable .!Q?TSQ+{!
专项应付款 Specific payable r&O:Bt}x
其他长期负债 Other long term liabilities H 2UR
应交税金-所得税 Tax payable - income tax 7=@MnF`
应交税金-增值税 Tax payable - VAT j?s+#t
应交税金-营业税 Tax payable - business tax G-G\l?R(
应交税金-消费税 Tax payable - consumable tax
oU)HxV
应交税金-其他 Tax payable - others F1b~S;lm
递延税款贷项 Deferred taxation credit m*\XH
DB
股本 Share capital fXB64MNo
已归还投资 Investment returned c7/fQc)h4d
利润分配-其他转入 Profit appropriation - other transfer in j WerX -$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V1\x.0Fs
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ul ag$ge
利润分配-提取储备基金 Profit appropriation - reserve fund #brV{dHV,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zXT[}J VV
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XFcIBWS
利润分配-利润归还投资 Profit appropriation - return investment by profit Fhbp,CX4p
利润分配-应付优先股股利 Profit appropriation - preference shares dividends q-nM]Gm
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
o>ZlA3tv
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5JA5:4aev
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y)9]I6n7
期初未分配利润 Retained earnings, beginning of the year tCbnB
资本公积-股本溢价 Capital surplus - share premium F(+dX
4$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
T
p
fC
资本公积-接受现金捐赠 Capital surplus - cash donation ~0ZLaiJ
资本公积-股权投资准备 Capital surplus - investment reserve he1OLk
资本公积-拨款转入 Capital surplus - subsidiary O-YB+~"3Z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation m~
l[Y
资本公积-其他 Capital surplus - others q
NE(@at
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2ZZF hj
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .
LEn~ 8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PU{7s
盈余公积-储备基金 Surplus reserve - reserve fund bhc
.UmH
盈余公积-企业发展基金 Surplus reserve - enterprise development fund xN]88L}Tn
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2_#Vw&v
主营业务收入 Sales h?2 :'Vu]
主营业务成本 Cost of sales _+x&[^gjP
主营业务税金及附加 Sales tax sXm,y$\m
营业费用 Operating expenses zMmVYx
管理费用 General and administrative expenses } l
4d/I
财务费用 Financial expenses 4.0JgX
投资收益 Investment income 4e 55
其他业务收入 Other operating income R'{BkC}.
营业外收入 Non-operating income *Zi:^<hv
补贴收入 Subsidy income mtu`m6Xix
其他业务支出 Other operating expenses z4[S02s
营业外支出 Non-operating expenses *O@uF4+!1
所得税 Income tax =#ls<Zo:
U,)@+?U+h