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 。 G5 Y 8]N
> mgbs>
现金 Cash in hand ;KWR/?
ec
银行存款 Cash in bank 8h78Zb&[
其他货币资金-外埠存款Other monetary assets - cash in other cities `QC{}Oo^
其他货币资金-银行本票 Other monetary assets - cashier‘s check 5qGRz"\p~
其他货币资金-银行汇票 Other monetary assets - bank draft kZBIXW,G
其他货币资金-信用卡 Other monetary assets - credit cards Aj*0nV9_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit /KO!s,Nk
其他货币资金-存出投资款 Other monetary assets - cash for investment h3h2 KqM'
短期投资-股票投资 Investments - Short term - stocks &-470Z%/
短期投资-债券投资 Investments - Short term - bonds /RT3r
短期投资-基金投资 Investments - Short term - funds 6I.N:)=
短期投资-其他投资 Investments - Short term - others (?72 vCc
短期投资跌价准备 Provision for short-term investment &^8>Kd8
长期股权投资-股票投资 Long term equity investment - stocks A5Qzj]{ba
长期股权投资-其他股权投资 Long term equity investment - others _~d C>`K
长期债券投资-债券投资 Long term securities investemnt - bonds 0e^j :~*
长期债券投资-其他债权投资 Long term securities investment - others #)AcK|*y
长期投资减值准备 Provision for long-term investment u 3wF)B{
应收票据 Notes receivable /x"gpKwsB
应收股利 Dividends receivable {l-,Jbfi`
应收利息 Interest receivable - (VV
应收帐款 Trade debtors o) `zb?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )Mx[;IwE
预付帐款 Prepayment )**k3u
t4
应收补贴款 Allowance receivable )@RTU~#
其他应收款 Other debtors :=+s^K
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors :
CV!:sUm
其他流动资产 Other current assets wciYv,
物资采购 Purchase !:,d^L!bh
原材料 Raw materials p4\%*ovQt
包装物 Packing materials :W_
S
低值易耗品 Low value consumbles LS{g=3P0
材料成本差异 Material cost difference %qcBM~efT
自制半成品 Self-manufactured goods y/K% F,WMf
库存商品 Finished goods HWxk>F0
商品进销差价 Difference between purchase & sales of commodities X4>c(1e
委托加工物资 Consigned processiong material i,NN"
委托代销商品 Consignment-out g^26Gb.
受托代销商品 Consignment-in 6]Q
~c"+5
分期收款发出商品 Goods on instalment sales 0NK]u~T<
存货跌价准备 Provision for obsolete stocks VHsuC$3W
待摊费用 Prepaid expenses c@1C|
待处理流动资产损益 Unsettled G/L on current assets C"PN3>x}j
待处理固定资产损益 Unsettled G/L on fixed assets
S
U~vS
委托贷款-本金 Consignment loan - principle NIrK+uC.d
委托贷款-利息 Consignment loan - interest 4f~CG
r
委托贷款-减值准备 Consignment loan - provision *,-)4)7d
固定资产-房屋建筑物 Fixed assets - Buildings %L+/GtxK
固定资产-机器设备 Fixed assets - Plant and machinery Z'6
o$Xv
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures !ge,]@/
固定资产-运输设备 Fixed assets - Automobiles ^2[0cne
累计折旧 Accumulated depreciation + ^{;o0kcx
固定资产减值准备 Impairment of fixed assets AMA:hQ
工程物资-专用材料 Project material - specific materials sTU]ntoQqR
工程物资-专用设备 Project material - specific equipment 'D#}ce)s#
工程物资-预付大型设备款 Project material - prepaid for equipment ELeR5xT
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production pMM-LY7%{
在建工程 Construction in progress eC%.xu^
在建工程减值准备 Impairment of construction in progress B<
P H7
固定资产清理 Disposal of fixed assets 6C9KT;6
无形资产-专利权 Intangible assets - patent k ~lj:7g~
无形资产-非专利技术 Intangible assets - industrial property and know-how }r3,
fH
无形资产-商标权 Intangible assets - trademark rights "Nj(0&
无形资产-土地使用权 Intangible assets - land use rights d i`}Y&
无形资产-商誉 Intangible assets - goodwill RX4O1Z0
无形资产减值准备 Impairment of intangible assets m1a0uEA
G
长期待摊费用 Deferred assets cBb!7?6(
未确认融资费用 Unrecognized finance fees e2*0NT^R
其他长期资产 Other long term assets P.$U6cq
递延税款借项 Deferred assets debits 1 h|cr_
应付票据 Notes payable [Maon.t!l
应付帐款 Trade creditors t*5d'aE`/
预收帐款 Adanvances from customers 4JKB6~Y
代销商品款 Consignment-in payables -v8Jn#f
其他应交款 Other payable to government s<5q%5ix3
其他应付款 Other creditors z[b,:G
应付股利 Proposed dividends T5)Xl 'Q
待转资产价值 Donated assets )TJz'J\*
预计负债 Accrued liabilities ]|<PV5SY3.
应付短期债券 Short-term debentures payable .+]e9mV
其他流动负债 Other current liabilities s@OCj0'l
预提费用 Accrued expenses LTG#nM0
应付工资 Payroll payable zLc.4k
应付福利费 Welfare payable IhwJYPLF
短期借款-抵押借款 Bank loans - Short term - pledged 9G` 2t~%
短期借款-信用借款 Bank loans - Short term - credit .21%~"dxJ
短期借款-担保借款 Bank loans - Short term - guaranteed -20
o%t
一年内到期长期借款 Long term loans due within one year l<<0:~+q
一年内到期长期应付款 Long term payable due within one year nS"K
dPM
长期借款 Bank loans - Long term q<o*rcwf^
应付债券-债券面值 Bond payable - Par value .FK[Y?
ci#
应付债券-债券溢价 Bond payable - Excess p/
pVMR
应付债券-债券折价 Bond payable - Discount fc._*y#AS
应付债券-应计利息 Bond payable - Accrued interest /p~"?9b[ i
长期应付款 Long term payable $"0t 1
专项应付款 Specific payable B~^MhX
+j
其他长期负债 Other long term liabilities gZuk(
应交税金-所得税 Tax payable - income tax EXH{3E54)`
应交税金-增值税 Tax payable - VAT &{9'ylv-B)
应交税金-营业税 Tax payable - business tax #HWz
.Wb
应交税金-消费税 Tax payable - consumable tax lAJ)
应交税金-其他 Tax payable - others gP/[=:
递延税款贷项 Deferred taxation credit sqi~j(&\1
股本 Share capital 5u T
9ssC
已归还投资 Investment returned ~QFD ^SoK
利润分配-其他转入 Profit appropriation - other transfer in SKuZi
k_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve GK)3a 9;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g9}u6q
利润分配-提取储备基金 Profit appropriation - reserve fund Vo+d3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,pa,:k?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nQdNXv<(
利润分配-利润归还投资 Profit appropriation - return investment by profit 4A^hP![c#]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends z}.!q{Q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4q/E7n
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NLyvi,svS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <*0MD6$5
期初未分配利润 Retained earnings, beginning of the year :^0g}8$<
资本公积-股本溢价 Capital surplus - share premium bW;0E%_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KSIH1E
资本公积-接受现金捐赠 Capital surplus - cash donation ih.UzPg
资本公积-股权投资准备 Capital surplus - investment reserve ;!, ]}2w*X
资本公积-拨款转入 Capital surplus - subsidiary 33J}AK^FE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Xx[
LK
资本公积-其他 Capital surplus - others 7U:,:=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3:<+9X
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v\rOs+.s
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $Rv}L' L
盈余公积-储备基金 Surplus reserve - reserve fund WLiY:X(+|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund %\_I%
yF
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0t}=F4@&a
主营业务收入 Sales bv9\Jp0c
主营业务成本 Cost of sales aQCbR
S6
主营业务税金及附加 Sales tax "8ILV`[
营业费用 Operating expenses ,
M /-lW
管理费用 General and administrative expenses m}:";>?#
财务费用 Financial expenses l<PGUm:_
投资收益 Investment income +'>N]|Z
其他业务收入 Other operating income THJ KuWy
营业外收入 Non-operating income to[EA6J8l
补贴收入 Subsidy income HQ7-,!XO
其他业务支出 Other operating expenses jPPaL]
营业外支出 Non-operating expenses "sz LTC]*6
所得税 Income tax G\Hck=P[$3
/4#.qq0\{c