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 。 >K,QP<B
&ck}3\sQ
现金 Cash in hand i
\/'w]
银行存款 Cash in bank =JfwHFHd#
其他货币资金-外埠存款Other monetary assets - cash in other cities )~R[aXkvY
其他货币资金-银行本票 Other monetary assets - cashier‘s check V?G%-+^
其他货币资金-银行汇票 Other monetary assets - bank draft m3pDFI
其他货币资金-信用卡 Other monetary assets - credit cards 2AhfQ%Y=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit vWESu4W`L
其他货币资金-存出投资款 Other monetary assets - cash for investment _L~ 3h
短期投资-股票投资 Investments - Short term - stocks fvH{va.
短期投资-债券投资 Investments - Short term - bonds h~9P34m
短期投资-基金投资 Investments - Short term - funds KU(BY}/ ^
短期投资-其他投资 Investments - Short term - others Y
?
n4#J<
短期投资跌价准备 Provision for short-term investment 4D<C;>*/b
长期股权投资-股票投资 Long term equity investment - stocks <W8%eRfU
长期股权投资-其他股权投资 Long term equity investment - others }cCIYt\RK
长期债券投资-债券投资 Long term securities investemnt - bonds [fT$# '6
长期债券投资-其他债权投资 Long term securities investment - others Zv9JkY=+@
长期投资减值准备 Provision for long-term investment N1c0>{
应收票据 Notes receivable +3-5\t`
应收股利 Dividends receivable s6!&4=ZA
应收利息 Interest receivable YzG?K0O%
应收帐款 Trade debtors 9,_~qWw
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _,
(s
预付帐款 Prepayment I9+h-t
应收补贴款 Allowance receivable 62'9lriQ
其他应收款 Other debtors 8M,o)oH
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors zGg)R
其他流动资产 Other current assets Yu)GV7\2
物资采购 Purchase |3B<;/v5
原材料 Raw materials uk$MQv*D
包装物 Packing materials 8r+u!$i!H
低值易耗品 Low value consumbles W&9qgbO]
材料成本差异 Material cost difference -o"b$[sf=Z
自制半成品 Self-manufactured goods N]/cBGy
库存商品 Finished goods 3>L5TYa
商品进销差价 Difference between purchase & sales of commodities /LWk>[Z;
委托加工物资 Consigned processiong material 3$YbEl@#
委托代销商品 Consignment-out qQDe'f~
受托代销商品 Consignment-in t(roj@!x_o
分期收款发出商品 Goods on instalment sales rBQ<5.
存货跌价准备 Provision for obsolete stocks 7"aN7Q+EbI
待摊费用 Prepaid expenses g7hI9(8+
待处理流动资产损益 Unsettled G/L on current assets B%Qo6*b
待处理固定资产损益 Unsettled G/L on fixed assets <v'[Wl@hq
委托贷款-本金 Consignment loan - principle 'bM=
委托贷款-利息 Consignment loan - interest )Z/w|5<
委托贷款-减值准备 Consignment loan - provision 5ta;C G
固定资产-房屋建筑物 Fixed assets - Buildings ai?J
固定资产-机器设备 Fixed assets - Plant and machinery Z>y6[o
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures psIo[.$rTk
固定资产-运输设备 Fixed assets - Automobiles wt9f2
累计折旧 Accumulated depreciation
m5N,[^-
固定资产减值准备 Impairment of fixed assets r7_%t_O|IL
工程物资-专用材料 Project material - specific materials 6g#yzex
工程物资-专用设备 Project material - specific equipment
qP;
1LAX
工程物资-预付大型设备款 Project material - prepaid for equipment x!s=Nola
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production O-p`9(_m
在建工程 Construction in progress ]C"?xy
在建工程减值准备 Impairment of construction in progress R8lja%+0$
固定资产清理 Disposal of fixed assets p>?(uGV
无形资产-专利权 Intangible assets - patent # =y)Wuo=
无形资产-非专利技术 Intangible assets - industrial property and know-how ](s5;ta
无形资产-商标权 Intangible assets - trademark rights Wm"#"l
4
无形资产-土地使用权 Intangible assets - land use rights P(@Q[XQ2
无形资产-商誉 Intangible assets - goodwill Q wG_-
无形资产减值准备 Impairment of intangible assets 7DK}c]js
长期待摊费用 Deferred assets d\3 %5
Y
未确认融资费用 Unrecognized finance fees c9jS
!uDMK
其他长期资产 Other long term assets jf;n*
递延税款借项 Deferred assets debits a)r["*bTx
应付票据 Notes payable zTMLE~w
应付帐款 Trade creditors kGnT4R*E
预收帐款 Adanvances from customers *u|1Z%XO
代销商品款 Consignment-in payables ;?iu@h
其他应交款 Other payable to government }L|B@fW
其他应付款 Other creditors X8*~Cf73u
应付股利 Proposed dividends _fn7-&6
待转资产价值 Donated assets
2<8l&2}7]
预计负债 Accrued liabilities f &NX~(
应付短期债券 Short-term debentures payable V+lS\E.
其他流动负债 Other current liabilities PY '^:0
预提费用 Accrued expenses +UziO#D
应付工资 Payroll payable kUGFg{"
应付福利费 Welfare payable
K5`*Y@
短期借款-抵押借款 Bank loans - Short term - pledged G~&8/ s
短期借款-信用借款 Bank loans - Short term - credit t%^&b'/Z
短期借款-担保借款 Bank loans - Short term - guaranteed W)f=\.7
一年内到期长期借款 Long term loans due within one year p]y.N)
a
一年内到期长期应付款 Long term payable due within one year YSPUQ
长期借款 Bank loans - Long term =w!9:I&a0
应付债券-债券面值 Bond payable - Par value <
"p-0=IgJ
应付债券-债券溢价 Bond payable - Excess abS~'r14
应付债券-债券折价 Bond payable - Discount 0>-}c>
应付债券-应计利息 Bond payable - Accrued interest ]57Ef'N
长期应付款 Long term payable ;m.6 ~A
专项应付款 Specific payable +C7W2!I[G2
其他长期负债 Other long term liabilities lq3
D!+m
应交税金-所得税 Tax payable - income tax ~-H3]
应交税金-增值税 Tax payable - VAT E%8uQ2p(
应交税金-营业税 Tax payable - business tax 6Ktq7'Z@
应交税金-消费税 Tax payable - consumable tax j$6Q]5KdoS
应交税金-其他 Tax payable - others jzpDKc%
递延税款贷项 Deferred taxation credit [h
B$%i]\<
股本 Share capital 3j
W&S
已归还投资 Investment returned /TB{|_HbW
利润分配-其他转入 Profit appropriation - other transfer in
jFKp~`/#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7KUf,0D
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K7{B!kX4k
利润分配-提取储备基金 Profit appropriation - reserve fund 4IY|<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Oop6o$k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .C+(E@ey A
利润分配-利润归还投资 Profit appropriation - return investment by profit T)q
Uf
H
利润分配-应付优先股股利 Profit appropriation - preference shares dividends DS
@Yto
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RS
B+Saf.8
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4|Y1W}!0/
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BL>~~
期初未分配利润 Retained earnings, beginning of the year v/~&n
资本公积-股本溢价 Capital surplus - share premium Y%TY%"<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :6(@P1vA 6
资本公积-接受现金捐赠 Capital surplus - cash donation qW4\t
资本公积-股权投资准备 Capital surplus - investment reserve
}#&[[}@th
资本公积-拨款转入 Capital surplus - subsidiary 6M_ W(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation w9"~NK8xzM
资本公积-其他 Capital surplus - others WQ:Y NmQ1p
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6pC1C.
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f9y+-GhaD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qvWi;
盈余公积-储备基金 Surplus reserve - reserve fund c}),yQ|!:
盈余公积-企业发展基金 Surplus reserve - enterprise development fund s7:_!Nd@8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H13\8Te{
主营业务收入 Sales x2HISxg
主营业务成本 Cost of sales "+&pd!\
主营业务税金及附加 Sales tax ;[P>
营业费用 Operating expenses y.8nzlkE{
管理费用 General and administrative expenses tV pXA'"!x
财务费用 Financial expenses U6H3T0#
投资收益 Investment income bJ6C7-w:wa
其他业务收入 Other operating income R@ Gll60
营业外收入 Non-operating income "dOQ)<;
补贴收入 Subsidy income IW@phKz
其他业务支出 Other operating expenses 5efN5Kt
营业外支出 Non-operating expenses `YZl2c<w*
所得税 Income tax G[_Z|Xi1
8 ?y|