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 。 )3O0:]
<H
u@!iByVAg
现金 Cash in hand @)0-oa,u+
银行存款 Cash in bank ,/V'(\>
其他货币资金-外埠存款Other monetary assets - cash in other cities rSTc4m1R
其他货币资金-银行本票 Other monetary assets - cashier‘s check ). +!/x
其他货币资金-银行汇票 Other monetary assets - bank draft -OLXR c=
其他货币资金-信用卡 Other monetary assets - credit cards Z,~"`9>Ss
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Y,1s
Ng
其他货币资金-存出投资款 Other monetary assets - cash for investment *h ~Y=#`8*
短期投资-股票投资 Investments - Short term - stocks I W_:nm6
短期投资-债券投资 Investments - Short term - bonds XxT7YCi
短期投资-基金投资 Investments - Short term - funds TF %8pIg>Z
短期投资-其他投资 Investments - Short term - others m#[tY>Q[b
短期投资跌价准备 Provision for short-term investment dt NHj/\
长期股权投资-股票投资 Long term equity investment - stocks G$\2@RT9[
长期股权投资-其他股权投资 Long term equity investment - others 5gpqN)|)[
长期债券投资-债券投资 Long term securities investemnt - bonds F">>,Oc)U"
长期债券投资-其他债权投资 Long term securities investment - others cE
x$cZRMI
长期投资减值准备 Provision for long-term investment #UN(R
应收票据 Notes receivable ;d17xu?ks
应收股利 Dividends receivable Up|\&2_
应收利息 Interest receivable 5H_%inWM
应收帐款 Trade debtors 2i);2>HLG
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =m@5$
预付帐款 Prepayment Q>gU(
应收补贴款 Allowance receivable \Yv<TzJ9
其他应收款 Other debtors hv xvwV1
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 13s0uyYU<m
其他流动资产 Other current assets wE K@B&DV
物资采购 Purchase )2Gp3oD?
原材料 Raw materials A@/DGrZX
包装物 Packing materials 4_,l[BhsQG
低值易耗品 Low value consumbles q?C)
5(
材料成本差异 Material cost difference ]Y[8|HJ8
自制半成品 Self-manufactured goods ?
C2 bA5M
库存商品 Finished goods g%w@v$
商品进销差价 Difference between purchase & sales of commodities )Qve[O
委托加工物资 Consigned processiong material Ty]/F+{
委托代销商品 Consignment-out e=t?mDh#E
受托代销商品 Consignment-in 7pNTCZ
Y|
分期收款发出商品 Goods on instalment sales qL^
}t_>
存货跌价准备 Provision for obsolete stocks SM:SxhrGt
待摊费用 Prepaid expenses M%7H-^{
待处理流动资产损益 Unsettled G/L on current assets `~( P
待处理固定资产损益 Unsettled G/L on fixed assets YWA:741
委托贷款-本金 Consignment loan - principle 3Lwl~h!
委托贷款-利息 Consignment loan - interest nbYkr*: "t
委托贷款-减值准备 Consignment loan - provision Fi{~UOZg
固定资产-房屋建筑物 Fixed assets - Buildings ?V_Qa0k
固定资产-机器设备 Fixed assets - Plant and machinery OT7F#:2`
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6l#1E#]|
固定资产-运输设备 Fixed assets - Automobiles $;*YdZ`q
累计折旧 Accumulated depreciation G)l[\6Dn
固定资产减值准备 Impairment of fixed assets 7p}G!]
`
工程物资-专用材料 Project material - specific materials 1QRE-ndc
工程物资-专用设备 Project material - specific equipment :>lica_
工程物资-预付大型设备款 Project material - prepaid for equipment 4ei
.-
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9/w'
4bd
在建工程 Construction in progress {jzN
在建工程减值准备 Impairment of construction in progress h
Ia{s)
固定资产清理 Disposal of fixed assets ?,r bD1
无形资产-专利权 Intangible assets - patent iUh_rX9A"
无形资产-非专利技术 Intangible assets - industrial property and know-how aDa}@-F&a
无形资产-商标权 Intangible assets - trademark rights zTY|Z@:
无形资产-土地使用权 Intangible assets - land use rights =y7]9SOq
无形资产-商誉 Intangible assets - goodwill lwLK#_5u
无形资产减值准备 Impairment of intangible assets 1Qf21oN{
长期待摊费用 Deferred assets HSx~Fs^J
未确认融资费用 Unrecognized finance fees =ox#qg.5
其他长期资产 Other long term assets $JmL)r
递延税款借项 Deferred assets debits mM~!68lR
应付票据 Notes payable *Kt7"J
应付帐款 Trade creditors 32:,g4!~6
预收帐款 Adanvances from customers <W,k$|w
代销商品款 Consignment-in payables !?tWWU%P)
其他应交款 Other payable to government |aN0|O2
其他应付款 Other creditors vnz.81OR
应付股利 Proposed dividends lg;Y}?P
待转资产价值 Donated assets #I@]8U#,":
预计负债 Accrued liabilities sXTt)J
应付短期债券 Short-term debentures payable 5h[u2&;G
其他流动负债 Other current liabilities f7X#cs)a
预提费用 Accrued expenses BmrP]3 W?
应付工资 Payroll payable 'xb
|5_D
应付福利费 Welfare payable 17{]QuqNF
短期借款-抵押借款 Bank loans - Short term - pledged I(Nsm3L
短期借款-信用借款 Bank loans - Short term - credit MvY0?!v
短期借款-担保借款 Bank loans - Short term - guaranteed K_`*ZV{r
一年内到期长期借款 Long term loans due within one year d^
!3bv*h
一年内到期长期应付款 Long term payable due within one year Hi|2z5=V
长期借款 Bank loans - Long term #2DH_P
应付债券-债券面值 Bond payable - Par value wRPBJ-C)
应付债券-债券溢价 Bond payable - Excess Kggf!\MR8
应付债券-债券折价 Bond payable - Discount .mDqZOpf=4
应付债券-应计利息 Bond payable - Accrued interest ,@='.Qs4g
长期应付款 Long term payable 2x e_Q70II
专项应付款 Specific payable (Wq9YDD@
其他长期负债 Other long term liabilities mkBQX
应交税金-所得税 Tax payable - income tax Z;S*fS-_
应交税金-增值税 Tax payable - VAT j`BFk>
应交税金-营业税 Tax payable - business tax
g8XGZW!
应交税金-消费税 Tax payable - consumable tax }U'5j/EFZ
应交税金-其他 Tax payable - others NJUYeim;
递延税款贷项 Deferred taxation credit -xXNzC
股本 Share capital O%o#CBf0
已归还投资 Investment returned w#F+rh3
利润分配-其他转入 Profit appropriation - other transfer in ?
z=>n
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =La}^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lha)'
利润分配-提取储备基金 Profit appropriation - reserve fund kTiQO2H
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +7 F7Kh
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xxkP4,(p
利润分配-利润归还投资 Profit appropriation - return investment by profit #j-,#P@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?RpT_u
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
";s5It
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends phXVuQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A ws#>l<
期初未分配利润 Retained earnings, beginning of the year V"$t>pAG
资本公积-股本溢价 Capital surplus - share premium 2Fx<QRz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y^@%Xrs
资本公积-接受现金捐赠 Capital surplus - cash donation |~\K:[T&
资本公积-股权投资准备 Capital surplus - investment reserve h!K
B%4V
资本公积-拨款转入 Capital surplus - subsidiary LOnhFX
资本公积-外币资本折算差额 Capital surplus - foreign currency translation a
m<R!(
资本公积-其他 Capital surplus - others ~;eWQwD
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve WP]<\_r2
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =AD/5E,3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eaX`S.!jR
盈余公积-储备基金 Surplus reserve - reserve fund u/.srK!K
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;g*X.d
盈余公积-利润归还投资 Surplus reserve - reture investment by investment _9z/>e
主营业务收入 Sales W$'pUhq\H
主营业务成本 Cost of sales 9Biw!%a
主营业务税金及附加 Sales tax yFpHRfF}
营业费用 Operating expenses m/eGnv;!
管理费用 General and administrative expenses #eUfwd6.Y
财务费用 Financial expenses J.<eX=<
投资收益 Investment income K6Gc)jp:b
其他业务收入 Other operating income keJec`q=X
营业外收入 Non-operating income ^7"%eWT`
补贴收入 Subsidy income t*qA.xc6
其他业务支出 Other operating expenses SAH\'v0
营业外支出 Non-operating expenses "~V}MPt
所得税 Income tax MxdfuFss
\B}W(^\wg;