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 。 2{#quXN9
!'[sV^ds
现金 Cash in hand ]1Q\wsB
银行存款 Cash in bank *2>%>qu
其他货币资金-外埠存款Other monetary assets - cash in other cities tDi=T]-bt
其他货币资金-银行本票 Other monetary assets - cashier‘s check gK%&VzG4
其他货币资金-银行汇票 Other monetary assets - bank draft >w*"LZjTTK
其他货币资金-信用卡 Other monetary assets - credit cards 4ErDGYg}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @:c
1+
其他货币资金-存出投资款 Other monetary assets - cash for investment jf$t
短期投资-股票投资 Investments - Short term - stocks ^qk$W?pX
短期投资-债券投资 Investments - Short term - bonds
-l,ib=ne
短期投资-基金投资 Investments - Short term - funds z2dM*NMK
短期投资-其他投资 Investments - Short term - others UW>~C
短期投资跌价准备 Provision for short-term investment glv(`cQ
长期股权投资-股票投资 Long term equity investment - stocks 3~ZtAgih%
长期股权投资-其他股权投资 Long term equity investment - others a}Ov@7
长期债券投资-债券投资 Long term securities investemnt - bonds {{
wVM:
1
长期债券投资-其他债权投资 Long term securities investment - others UPgZj\t%{
长期投资减值准备 Provision for long-term investment ]#*@<T*[
应收票据 Notes receivable Z]Qm64^I
应收股利 Dividends receivable >T(f
应收利息 Interest receivable \
_i`=dx
应收帐款 Trade debtors <"\K|2Sg
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \dfq&oyU\
预付帐款 Prepayment Gpgi@
Uf
应收补贴款 Allowance receivable D<rjxP
其他应收款 Other debtors c`t1:%S
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *v8 ]99N
其他流动资产 Other current assets N.&K"J
物资采购 Purchase h{h=',o1
原材料 Raw materials "`3H0il;<
包装物 Packing materials c/hml4
低值易耗品 Low value consumbles YqDw*S{
材料成本差异 Material cost difference /`'50Cj
自制半成品 Self-manufactured goods t>25IJG
库存商品 Finished goods o+ tY[UX
商品进销差价 Difference between purchase & sales of commodities HSUr
委托加工物资 Consigned processiong material #Y{"`5>
委托代销商品 Consignment-out E
t- .[
受托代销商品 Consignment-in >PYe"
分期收款发出商品 Goods on instalment sales !~mN"+u&
存货跌价准备 Provision for obsolete stocks %V+,#
待摊费用 Prepaid expenses lRO8}XSI
待处理流动资产损益 Unsettled G/L on current assets |C(72t?K
待处理固定资产损益 Unsettled G/L on fixed assets prm
委托贷款-本金 Consignment loan - principle X0U6:
委托贷款-利息 Consignment loan - interest ioviJ7N%
O
委托贷款-减值准备 Consignment loan - provision '/"( `f,
固定资产-房屋建筑物 Fixed assets - Buildings Bf-&[ 5N}
固定资产-机器设备 Fixed assets - Plant and machinery .*zQ\P
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )kd)v4
#
固定资产-运输设备 Fixed assets - Automobiles 4,aBNuxWd
累计折旧 Accumulated depreciation p,4z;.s$
固定资产减值准备 Impairment of fixed assets N7M^
工程物资-专用材料 Project material - specific materials >kB?C!\
工程物资-专用设备 Project material - specific equipment
GN>T }
工程物资-预付大型设备款 Project material - prepaid for equipment ;wN.RPE_^
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C2b.([HE
在建工程 Construction in progress tb=(L
在建工程减值准备 Impairment of construction in progress =_
UPZ]
固定资产清理 Disposal of fixed assets '<Vvv^Er
无形资产-专利权 Intangible assets - patent 9u)h$VC
无形资产-非专利技术 Intangible assets - industrial property and know-how ,{oANqP
无形资产-商标权 Intangible assets - trademark rights HK-?<$Yc
无形资产-土地使用权 Intangible assets - land use rights &=/.$i-w$
无形资产-商誉 Intangible assets - goodwill ?Rwn1.Z
无形资产减值准备 Impairment of intangible assets f{)*"
长期待摊费用 Deferred assets -meKaQv
未确认融资费用 Unrecognized finance fees %v|,-B7Yx
其他长期资产 Other long term assets x x
'XR'zK
递延税款借项 Deferred assets debits Jz-f1mhQV
应付票据 Notes payable
Dho~6K}"
应付帐款 Trade creditors $6J5yE
预收帐款 Adanvances from customers 'WOWm$2
代销商品款 Consignment-in payables 'Gc6ZSLM
其他应交款 Other payable to government b"zq3$6*
其他应付款 Other creditors pG4Hy$e
应付股利 Proposed dividends <D 5QlAN
待转资产价值 Donated assets
#
I<G:)
预计负债 Accrued liabilities :,7VqCh3@
应付短期债券 Short-term debentures payable Y#Z&
$&n
其他流动负债 Other current liabilities *;}! WDr
预提费用 Accrued expenses #F9$"L1Hg
应付工资 Payroll payable y.~5n[W
应付福利费 Welfare payable ~k
J#IA
短期借款-抵押借款 Bank loans - Short term - pledged NH?s
短期借款-信用借款 Bank loans - Short term - credit SZ0Zi\W
短期借款-担保借款 Bank loans - Short term - guaranteed {:rU5 !n
一年内到期长期借款 Long term loans due within one year 8+!$k!=X
一年内到期长期应付款 Long term payable due within one year <h;P<4JX
长期借款 Bank loans - Long term +&t{IP(?
应付债券-债券面值 Bond payable - Par value r&H>JCRZ<=
应付债券-债券溢价 Bond payable - Excess r|P4|_No
应付债券-债券折价 Bond payable - Discount }tJ:-!*2
应付债券-应计利息 Bond payable - Accrued interest Bq _<v)M*
长期应付款 Long term payable WL7:22nSHa
专项应付款 Specific payable :2?'mKa7
其他长期负债 Other long term liabilities 7_{x '#7
应交税金-所得税 Tax payable - income tax m2V4nxw]Qp
应交税金-增值税 Tax payable - VAT d82IEhZ#
应交税金-营业税 Tax payable - business tax C
:e 'wmA
应交税金-消费税 Tax payable - consumable tax f{+8]VA
应交税金-其他 Tax payable - others 16]O^R;r
递延税款贷项 Deferred taxation credit 0J_ x*k6
股本 Share capital aE;!mod
已归还投资 Investment returned m\VJ=
利润分配-其他转入 Profit appropriation - other transfer in g%+nMjif
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve adxJA}K}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?hwQY}
利润分配-提取储备基金 Profit appropriation - reserve fund JD'/m
hN0
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c#rbyx?5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6\]-J*e>
利润分配-利润归还投资 Profit appropriation - return investment by profit 8C
YJR/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends GRs ;-Jt
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0W>O,%z&P#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "zv+|_ZAfd
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ).&$pXj
期初未分配利润 Retained earnings, beginning of the year 5Ut0I]h|z
资本公积-股本溢价 Capital surplus - share premium H)4Rs~;{'g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (_W[~df
4
资本公积-接受现金捐赠 Capital surplus - cash donation HP
gMVp'
资本公积-股权投资准备 Capital surplus - investment reserve vWgh?h/ot
资本公积-拨款转入 Capital surplus - subsidiary nbYaYL?&
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y /wvn8~C
资本公积-其他 Capital surplus - others R8?A%yxf
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve A#p@`|H#B
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve co*5NM^
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,= PDL
盈余公积-储备基金 Surplus reserve - reserve fund lF#Kg!-l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^yb_aC w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X~R
qv5@-
主营业务收入 Sales "=RB
#
主营业务成本 Cost of sales l@GpVdrv
主营业务税金及附加 Sales tax RJ-CWt
[LG
营业费用 Operating expenses PzF)Vg
管理费用 General and administrative expenses @hv9=v+
财务费用 Financial expenses |, :(3Ml
投资收益 Investment income sG}9 l1
其他业务收入 Other operating income Tq?W @DM*
营业外收入 Non-operating income sS0psw1
补贴收入 Subsidy income |l~ADEg
其他业务支出 Other operating expenses `SU;TN0
营业外支出 Non-operating expenses ?/u&U\P
所得税 Income tax v<-D>iJ
:3G9YjzC}