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 。 GuO}CQs^W
Ec!!9dgRQ
现金 Cash in hand T[Zs{S
银行存款 Cash in bank =}0Uw4ub(u
其他货币资金-外埠存款Other monetary assets - cash in other cities uR ?W|a
其他货币资金-银行本票 Other monetary assets - cashier‘s check S[1<Qrv]
其他货币资金-银行汇票 Other monetary assets - bank draft &1$d`>fn
其他货币资金-信用卡 Other monetary assets - credit cards IplOXD
其他货币资金-信用证保证金 Other monetary assets - L/C deposit >x{("``D0y
其他货币资金-存出投资款 Other monetary assets - cash for investment 0n{.96r0R
短期投资-股票投资 Investments - Short term - stocks g%&E~V/g$
短期投资-债券投资 Investments - Short term - bonds i'm<{v
短期投资-基金投资 Investments - Short term - funds "iA0hA
短期投资-其他投资 Investments - Short term - others eAf i!!Z<
短期投资跌价准备 Provision for short-term investment @j^R+F
长期股权投资-股票投资 Long term equity investment - stocks w}gmVJ#p
长期股权投资-其他股权投资 Long term equity investment - others g}NO$?ndg
长期债券投资-债券投资 Long term securities investemnt - bonds |Y>Jf~SN
长期债券投资-其他债权投资 Long term securities investment - others moM?aYm
长期投资减值准备 Provision for long-term investment !?nbB2,
应收票据 Notes receivable +4s]#{mP
应收股利 Dividends receivable i)?7+<X
应收利息 Interest receivable Qs elW]
应收帐款 Trade debtors .\ ;'>qy
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors j(=w4Sd_W
预付帐款 Prepayment 4yxQq7
m,
应收补贴款 Allowance receivable :~otzI4%!
其他应收款 Other debtors M76p=*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors A`n>9|R
其他流动资产 Other current assets oZa'cZN
s
物资采购 Purchase c_3B: F7
原材料 Raw materials S"cTi[9
包装物 Packing materials 8:$h
&aBI
低值易耗品 Low value consumbles ( zWBrCX
材料成本差异 Material cost difference uzBQK
自制半成品 Self-manufactured goods W:_-I4q~
库存商品 Finished goods e9o\qEm
商品进销差价 Difference between purchase & sales of commodities +/ZIs|B4,z
委托加工物资 Consigned processiong material w"v!+~/9
委托代销商品 Consignment-out \rS*\g:i
受托代销商品 Consignment-in 6kYluV+j
分期收款发出商品 Goods on instalment sales L,}'ST
存货跌价准备 Provision for obsolete stocks =rA?,74
待摊费用 Prepaid expenses k,:W]KD
待处理流动资产损益 Unsettled G/L on current assets DZSS
待处理固定资产损益 Unsettled G/L on fixed assets
>v]
^nJl
委托贷款-本金 Consignment loan - principle 8K,X3a9
委托贷款-利息 Consignment loan - interest o;$xN3f,
委托贷款-减值准备 Consignment loan - provision iFd
!ED
固定资产-房屋建筑物 Fixed assets - Buildings GC')50T J
固定资产-机器设备 Fixed assets - Plant and machinery 50cVS)hG6d
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures YzESVTh
固定资产-运输设备 Fixed assets - Automobiles QTy=VLk43
累计折旧 Accumulated depreciation ,<v0(
固定资产减值准备 Impairment of fixed assets YvJFZ_faX
工程物资-专用材料 Project material - specific materials <Ht"t]u*Bn
工程物资-专用设备 Project material - specific equipment vGkemJ^/
工程物资-预付大型设备款 Project material - prepaid for equipment C?\(?%B
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8A#,*@V[
在建工程 Construction in progress k+J%o%* <
在建工程减值准备 Impairment of construction in progress `D4Wg<,9
固定资产清理 Disposal of fixed assets YnE
yL2SuU
无形资产-专利权 Intangible assets - patent .KrLvic
无形资产-非专利技术 Intangible assets - industrial property and know-how 8ymdg\I+L
无形资产-商标权 Intangible assets - trademark rights
@ap!3o8,9
无形资产-土地使用权 Intangible assets - land use rights QP(0
无形资产-商誉 Intangible assets - goodwill ZSuo
D$~k[
无形资产减值准备 Impairment of intangible assets .C'\U[A{
长期待摊费用 Deferred assets "t0^4=c+7
未确认融资费用 Unrecognized finance fees B!wN%>U
其他长期资产 Other long term assets |p:4s"NT
递延税款借项 Deferred assets debits #_DpiiS,.Q
应付票据 Notes payable ZC?~RXL(
应付帐款 Trade creditors #
EvRm
预收帐款 Adanvances from customers vNSUrf,r
代销商品款 Consignment-in payables =-r"@2HBq
其他应交款 Other payable to government ;/Hr ZhOE
其他应付款 Other creditors t\M6 d6
应付股利 Proposed dividends Z>g72I%X
待转资产价值 Donated assets r8EJ@pOF2w
预计负债 Accrued liabilities %Psg53N
应付短期债券 Short-term debentures payable 9<gW~
s>
其他流动负债 Other current liabilities ji/`OS-iq
预提费用 Accrued expenses D_l$"35?
应付工资 Payroll payable eKiDc=@
应付福利费 Welfare payable .RroO_H
短期借款-抵押借款 Bank loans - Short term - pledged jr`swyg
短期借款-信用借款 Bank loans - Short term - credit p/{%%30ke
短期借款-担保借款 Bank loans - Short term - guaranteed NfoHQU<n
一年内到期长期借款 Long term loans due within one year =Zj
7dn;EN
一年内到期长期应付款 Long term payable due within one year HxO+JI`'3
长期借款 Bank loans - Long term xm
{?h,U,
应付债券-债券面值 Bond payable - Par value .#&)%}GC
应付债券-债券溢价 Bond payable - Excess DGHSyB^+1
应付债券-债券折价 Bond payable - Discount ;P S4@,
应付债券-应计利息 Bond payable - Accrued interest ^(q .f=I!a
长期应付款 Long term payable <Y`(J#
专项应付款 Specific payable iHv+I~/
其他长期负债 Other long term liabilities ~cm4e>o
应交税金-所得税 Tax payable - income tax y3efie {J
应交税金-增值税 Tax payable - VAT U^_\V BAk
应交税金-营业税 Tax payable - business tax D"4*l5l
应交税金-消费税 Tax payable - consumable tax W>TG?hH
应交税金-其他 Tax payable - others 5Ew( 0K[
递延税款贷项 Deferred taxation credit |>ztx}\
股本 Share capital Ce+:9} [
已归还投资 Investment returned ]!TE
利润分配-其他转入 Profit appropriation - other transfer in =X'[r
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /`m*PgJ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Qb
{[xmc
利润分配-提取储备基金 Profit appropriation - reserve fund ,a>Dv@$Y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund LH54J;7Y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wqG#jC!5
利润分配-利润归还投资 Profit appropriation - return investment by profit lf-.c$.>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends k~)CJ6}
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X!|eRA~o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2*sTU
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G&h@
期初未分配利润 Retained earnings, beginning of the year &$XTe2
资本公积-股本溢价 Capital surplus - share premium g%J\YRo
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E:qh}wY
资本公积-接受现金捐赠 Capital surplus - cash donation _OGv2r
资本公积-股权投资准备 Capital surplus - investment reserve p-j6H
资本公积-拨款转入 Capital surplus - subsidiary ~C{:G;Iy0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :
i{M1z I
资本公积-其他 Capital surplus - others ICz:>4M-dn
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve huZ5?'/Fg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u.A}&'H
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {>km]CG
盈余公积-储备基金 Surplus reserve - reserve fund *C55DO^w
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5@RcAQb:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3[Q7'\
主营业务收入 Sales \dQc!)&C9
主营业务成本 Cost of sales w<~[ad}
主营业务税金及附加 Sales tax azFJ-0n@"
营业费用 Operating expenses uG -+&MU?
管理费用 General and administrative expenses Z,p@toj'
财务费用 Financial expenses bGwOhd<.
投资收益 Investment income .$s']' =
其他业务收入 Other operating income 6Gg`ExcT5
营业外收入 Non-operating income -~c-mt
补贴收入 Subsidy income
3*Q=)}
其他业务支出 Other operating expenses m=n79]b:N
营业外支出 Non-operating expenses ^W sgAyCB
所得税 Income tax KC"S06
8d$|JN;)