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 。 ,
$Qo =
V~ ~=Qp+.
现金 Cash in hand m]_FQWfet
银行存款 Cash in bank \?j E#^
其他货币资金-外埠存款Other monetary assets - cash in other cities o[ENp'r
其他货币资金-银行本票 Other monetary assets - cashier‘s check 2-zT$`[]J
其他货币资金-银行汇票 Other monetary assets - bank draft /<CS
VJ_r
其他货币资金-信用卡 Other monetary assets - credit cards ]W0EVf=,k
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _mS!XF~`P
其他货币资金-存出投资款 Other monetary assets - cash for investment b5IA"w
短期投资-股票投资 Investments - Short term - stocks _ 7PMmW@
短期投资-债券投资 Investments - Short term - bonds <D&)OxEn\
短期投资-基金投资 Investments - Short term - funds OX%MP!#KU
短期投资-其他投资 Investments - Short term - others b5m=7;u*h
短期投资跌价准备 Provision for short-term investment vB37M@wm
长期股权投资-股票投资 Long term equity investment - stocks fl
Jp4-nx
长期股权投资-其他股权投资 Long term equity investment - others N$Y " c*
长期债券投资-债券投资 Long term securities investemnt - bonds .*$OQA
长期债券投资-其他债权投资 Long term securities investment - others }~h'FHCC+
长期投资减值准备 Provision for long-term investment :{'k@J"|a
应收票据 Notes receivable p5O",3,A4
应收股利 Dividends receivable !/ y!QXj
应收利息 Interest receivable iyVB3:M
应收帐款 Trade debtors J`IDlGFYp
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 4`
Nt{
预付帐款 Prepayment V Km!Ri$
应收补贴款 Allowance receivable ?6c-7QV
其他应收款 Other debtors >U1R.B7f
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 2RF^s.W
其他流动资产 Other current assets (3[z%@I
物资采购 Purchase H$ftGwS8
原材料 Raw materials zJ+8FWy:S
包装物 Packing materials Obw?_@X
低值易耗品 Low value consumbles ky>wOaTmN6
材料成本差异 Material cost difference FtufuL?JS
自制半成品 Self-manufactured goods ,:Vm6u!
库存商品 Finished goods Xd:7"/:r
商品进销差价 Difference between purchase & sales of commodities ;)Kh;;e
委托加工物资 Consigned processiong material 2>}xhQJ
委托代销商品 Consignment-out &)i|$J 2.
受托代销商品 Consignment-in dX8hpQ
分期收款发出商品 Goods on instalment sales E^_wI>
存货跌价准备 Provision for obsolete stocks PCd0 ?c
待摊费用 Prepaid expenses =O _
z(
待处理流动资产损益 Unsettled G/L on current assets 6b8;}],|
待处理固定资产损益 Unsettled G/L on fixed assets #tt?!\8C
委托贷款-本金 Consignment loan - principle .%'(9E
委托贷款-利息 Consignment loan - interest e@@?AB$n(
委托贷款-减值准备 Consignment loan - provision "I;C;}!
固定资产-房屋建筑物 Fixed assets - Buildings FZd.L6q
固定资产-机器设备 Fixed assets - Plant and machinery D7]#Xk2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures KPSh#x&I
固定资产-运输设备 Fixed assets - Automobiles WqxUX H
累计折旧 Accumulated depreciation $@\mpw
ANl
固定资产减值准备 Impairment of fixed assets G.+l7bnZM
工程物资-专用材料 Project material - specific materials `<
^VR[Mx
工程物资-专用设备 Project material - specific equipment UE _fpq
工程物资-预付大型设备款 Project material - prepaid for equipment cN! uV-e
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production %CZ-r"A
在建工程 Construction in progress {)- .xG
在建工程减值准备 Impairment of construction in progress g#NZ ,~
固定资产清理 Disposal of fixed assets /w
QL
无形资产-专利权 Intangible assets - patent
{^{p,9
无形资产-非专利技术 Intangible assets - industrial property and know-how #6+FY+/
无形资产-商标权 Intangible assets - trademark rights IUGz =%[
无形资产-土地使用权 Intangible assets - land use rights 2)?(R;$,
无形资产-商誉 Intangible assets - goodwill y AF+bCXo
无形资产减值准备 Impairment of intangible assets -71dN0hWh
长期待摊费用 Deferred assets
qLncn}oNM
未确认融资费用 Unrecognized finance fees "O+5R(XT
其他长期资产 Other long term assets "SN4*
递延税款借项 Deferred assets debits ]!:oYAm
应付票据 Notes payable ST
fyCtS
应付帐款 Trade creditors R cY>k
预收帐款 Adanvances from customers P ]N
[y
代销商品款 Consignment-in payables zWw2V}U!
其他应交款 Other payable to government {P8[X@Lu
其他应付款 Other creditors KDi|(
应付股利 Proposed dividends ?!w^`D0}o
待转资产价值 Donated assets tC8(XMVx
预计负债 Accrued liabilities
Gx?+9CV
应付短期债券 Short-term debentures payable m,3er*t{
其他流动负债 Other current liabilities AJt!!crs
预提费用 Accrued expenses ^\ ?O4,L
应付工资 Payroll payable ?:^mBb)T
应付福利费 Welfare payable Nd:R"
p*8
短期借款-抵押借款 Bank loans - Short term - pledged IWVlrGyM
短期借款-信用借款 Bank loans - Short term - credit LW#
M
@
短期借款-担保借款 Bank loans - Short term - guaranteed x+? 9C
一年内到期长期借款 Long term loans due within one year LiDvaF:@L!
一年内到期长期应付款 Long term payable due within one year fkfZ>D^1
长期借款 Bank loans - Long term #Z=tJ
应付债券-债券面值 Bond payable - Par value kI*(V[i
应付债券-债券溢价 Bond payable - Excess |sqZ $Mu
应付债券-债券折价 Bond payable - Discount )g|
BMmB
应付债券-应计利息 Bond payable - Accrued interest >-T`0wI
长期应付款 Long term payable 5OM?3M
专项应付款 Specific payable Hx^!:kxk
其他长期负债 Other long term liabilities <j}lp-
应交税金-所得税 Tax payable - income tax N5|Rmfo1
应交税金-增值税 Tax payable - VAT n9LGP2#!
应交税金-营业税 Tax payable - business tax XA0(f*
应交税金-消费税 Tax payable - consumable tax
JL}\*
应交税金-其他 Tax payable - others "SWMk!
递延税款贷项 Deferred taxation credit z
`8cOK-
股本 Share capital @$Qof1j'%
已归还投资 Investment returned ydl jw
利润分配-其他转入 Profit appropriation - other transfer in [{[N( g&d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TGT$ >/w >
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [}nK"4T"Ri
利润分配-提取储备基金 Profit appropriation - reserve fund hRaf#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nR
\'[~+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qg z*'_S
利润分配-利润归还投资 Profit appropriation - return investment by profit Q>}2cDl
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Qx|H1_6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
u'Q?T7
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rt]S\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;:&?=d
期初未分配利润 Retained earnings, beginning of the year ske@uzAz
资本公积-股本溢价 Capital surplus - share premium ]7sx;KFv
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $X`y%*<<v
资本公积-接受现金捐赠 Capital surplus - cash donation \v@({nB8
资本公积-股权投资准备 Capital surplus - investment reserve <x%M3BTx
资本公积-拨款转入 Capital surplus - subsidiary $BN15x0/:~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation hPm>tV2X
资本公积-其他 Capital surplus - others @`u?bnx]e
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve uE_c4Hp
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1ZJ4*b n
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R5Yl 1
盈余公积-储备基金 Surplus reserve - reserve fund l1_X(Z._V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \L!uHAE2a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /
YiQ\
主营业务收入 Sales iMP
主营业务成本 Cost of sales 4\X||5.c
主营业务税金及附加 Sales tax )yee
2(S
营业费用 Operating expenses 'aJgLws*w
管理费用 General and administrative expenses
GrJ#.
财务费用 Financial expenses MlO-+}`_+
投资收益 Investment income Hy;Hs#
其他业务收入 Other operating income $Ptk|qFe
营业外收入 Non-operating income rp!
LP#*
补贴收入 Subsidy income s}x>J8hK
其他业务支出 Other operating expenses OTvROJP
营业外支出 Non-operating expenses cH`^D?#se
所得税 Income tax >X}{BDMb.
S*W;%J5