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 。 s-WZ3g
<HRPloVKo
现金 Cash in hand ]$s)6)kW
银行存款 Cash in bank |-\anby<
其他货币资金-外埠存款Other monetary assets - cash in other cities iN'T^+um=
其他货币资金-银行本票 Other monetary assets - cashier‘s check 2oahQ:
}B
其他货币资金-银行汇票 Other monetary assets - bank draft [O_5`X9|
其他货币资金-信用卡 Other monetary assets - credit cards 6<S
-o|Xw
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <BBzv-?D
其他货币资金-存出投资款 Other monetary assets - cash for investment $04lL/;
短期投资-股票投资 Investments - Short term - stocks vD9.X}l]
短期投资-债券投资 Investments - Short term - bonds Wll0mtv
短期投资-基金投资 Investments - Short term - funds [olSgq!3
短期投资-其他投资 Investments - Short term - others g_l-@
短期投资跌价准备 Provision for short-term investment 0H +nVR
长期股权投资-股票投资 Long term equity investment - stocks =d5;F`m
长期股权投资-其他股权投资 Long term equity investment - others
~x'8T!M{
长期债券投资-债券投资 Long term securities investemnt - bonds g]z k` R5
长期债券投资-其他债权投资 Long term securities investment - others @]~.-(IMh
长期投资减值准备 Provision for long-term investment 6%6dzZ
应收票据 Notes receivable tk'&-v
'h
应收股利 Dividends receivable MNe/H\
应收利息 Interest receivable BRu}"29
应收帐款 Trade debtors x{w|Hy
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )^qXjF
预付帐款 Prepayment H*<E5^#dw
应收补贴款 Allowance receivable [>p!*%m
其他应收款 Other debtors sXPva@8_
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors AG vhSd7
其他流动资产 Other current assets Jg'#IM
物资采购 Purchase RZpjr !R
原材料 Raw materials [vb#W!M&|
包装物 Packing materials mpwh=
低值易耗品 Low value consumbles ip'{@1L
材料成本差异 Material cost difference
'Bt!X^
自制半成品 Self-manufactured goods b}Im>n!
库存商品 Finished goods AdDR<IW
商品进销差价 Difference between purchase & sales of commodities *!`&+w
委托加工物资 Consigned processiong material b g0ix"
委托代销商品 Consignment-out V[WZ#u-p
受托代销商品 Consignment-in rf+}J_
分期收款发出商品 Goods on instalment sales 'M? ptu?f
存货跌价准备 Provision for obsolete stocks 'NjeF6
待摊费用 Prepaid expenses FYC]^D
待处理流动资产损益 Unsettled G/L on current assets =<9Mv+Ry8
待处理固定资产损益 Unsettled G/L on fixed assets i}>EGmv m
委托贷款-本金 Consignment loan - principle 16I[z+RG
委托贷款-利息 Consignment loan - interest X04LAYY_u
委托贷款-减值准备 Consignment loan - provision V :5aq.o!
固定资产-房屋建筑物 Fixed assets - Buildings :f7!?^;y>
固定资产-机器设备 Fixed assets - Plant and machinery \A\?7#9\
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures a|t{1]^w`
固定资产-运输设备 Fixed assets - Automobiles c1_Zi
累计折旧 Accumulated depreciation 94
6r#`q
固定资产减值准备 Impairment of fixed assets h|'|n/F
工程物资-专用材料 Project material - specific materials @ kv~2m
工程物资-专用设备 Project material - specific equipment /\Xe'&
工程物资-预付大型设备款 Project material - prepaid for equipment (?,jnnub
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ircL/:
在建工程 Construction in progress [N[4\W!!
在建工程减值准备 Impairment of construction in progress CcV@YST?
固定资产清理 Disposal of fixed assets sLTQm*jL
无形资产-专利权 Intangible assets - patent e9:pS WA-n
无形资产-非专利技术 Intangible assets - industrial property and know-how ~n0Exw(
无形资产-商标权 Intangible assets - trademark rights FR'Nzi$
无形资产-土地使用权 Intangible assets - land use rights ft{i6}
无形资产-商誉 Intangible assets - goodwill ZK2&l
8
无形资产减值准备 Impairment of intangible assets M!gu`@@}F
长期待摊费用 Deferred assets a ge8I$*`@
未确认融资费用 Unrecognized finance fees C.uv0
其他长期资产 Other long term assets I}y6ke!
递延税款借项 Deferred assets debits xo
^|d3
应付票据 Notes payable dKDCJt]t
应付帐款 Trade creditors VpbJe@*D
预收帐款 Adanvances from customers y[cc<wm$
代销商品款 Consignment-in payables dn42'(p@G
其他应交款 Other payable to government +",`Mb
其他应付款 Other creditors (<OmYnm
应付股利 Proposed dividends WyQ8}]1b
待转资产价值 Donated assets ~pI`_3
预计负债 Accrued liabilities 5mudww`
应付短期债券 Short-term debentures payable _m
a;b<I/<
其他流动负债 Other current liabilities 2.{<C.BK{
预提费用 Accrued expenses
}7fzEo`g
应付工资 Payroll payable r}|)oG,=
应付福利费 Welfare payable Ym
-U{a
短期借款-抵押借款 Bank loans - Short term - pledged BjjuZN&
短期借款-信用借款 Bank loans - Short term - credit w
ax^iL!
短期借款-担保借款 Bank loans - Short term - guaranteed XCn;<$3w
一年内到期长期借款 Long term loans due within one year jt3W.^6HO
一年内到期长期应付款 Long term payable due within one year T# tFzbr
长期借款 Bank loans - Long term F$:mGyl5_
应付债券-债券面值 Bond payable - Par value w+\RSqz/
应付债券-债券溢价 Bond payable - Excess qM^y@B2MO
应付债券-债券折价 Bond payable - Discount q9^.f9-
应付债券-应计利息 Bond payable - Accrued interest 0,__{?!
长期应付款 Long term payable L5&,sJz
专项应付款 Specific payable \0qFOjVj
其他长期负债 Other long term liabilities vj#m#1\f
应交税金-所得税 Tax payable - income tax b*nI0/cbR.
应交税金-增值税 Tax payable - VAT
%>O}bdSf
应交税金-营业税 Tax payable - business tax RdpOj >fT
应交税金-消费税 Tax payable - consumable tax 2Qp]r+!
应交税金-其他 Tax payable - others xw1,Wbu]
递延税款贷项 Deferred taxation credit %$_?%X0=t
股本 Share capital ]8cD, NS
已归还投资 Investment returned 3],(oQq^
利润分配-其他转入 Profit appropriation - other transfer in +@@( C9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'P&r^V\~(/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9/#b1NGv
利润分配-提取储备基金 Profit appropriation - reserve fund >Bm>/%2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >Mm.MNU
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l,b_'
m@
利润分配-利润归还投资 Profit appropriation - return investment by profit j_zy"8Y{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
QYBLU7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &(x>J:b
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends k5
)IBO
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares '@QK<!%,
期初未分配利润 Retained earnings, beginning of the year dsK^-e6:5
资本公积-股本溢价 Capital surplus - share premium !) d
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,
d4i0;2}+
资本公积-接受现金捐赠 Capital surplus - cash donation _B}QS"A
资本公积-股权投资准备 Capital surplus - investment reserve N71^ I"@HH
资本公积-拨款转入 Capital surplus - subsidiary U!nNT==
资本公积-外币资本折算差额 Capital surplus - foreign currency translation cf_X=;yaqy
资本公积-其他 Capital surplus - others % <%r
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "KY]2v.
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %Si3LQf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _xP@kN~
盈余公积-储备基金 Surplus reserve - reserve fund =D 5!Xq'|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund g87M"kQKA
盈余公积-利润归还投资 Surplus reserve - reture investment by investment MY&?*pV)
主营业务收入 Sales j8t_-sU9 i
主营业务成本 Cost of sales vZSwX@0
主营业务税金及附加 Sales tax ]
RW*3X
营业费用 Operating expenses t 9.iWIr
管理费用 General and administrative expenses @oMl^UYM=
财务费用 Financial expenses (L<G=XC
投资收益 Investment income BUsAEwM
其他业务收入 Other operating income yv5c0G.D
营业外收入 Non-operating income wmX * n'l
补贴收入 Subsidy income JCITIjD7=
其他业务支出 Other operating expenses E{}eYU
营业外支出 Non-operating expenses x C>>K6Nb
所得税 Income tax -]MZP:s
mgEZiAV ?