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 。 SFO&=P:U
!A[S6-18%-
现金 Cash in hand If.n(t[M9
银行存款 Cash in bank :t2B^})\
其他货币资金-外埠存款Other monetary assets - cash in other cities F";FG 0
其他货币资金-银行本票 Other monetary assets - cashier‘s check 4r*Pa(;y
其他货币资金-银行汇票 Other monetary assets - bank draft f9']
jJ+
其他货币资金-信用卡 Other monetary assets - credit cards *]{=8zc2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit dt~iw
其他货币资金-存出投资款 Other monetary assets - cash for investment #?m{YT{P
短期投资-股票投资 Investments - Short term - stocks $^Ca:duk
短期投资-债券投资 Investments - Short term - bonds B| Q6!
短期投资-基金投资 Investments - Short term - funds %CT!$Y'n
短期投资-其他投资 Investments - Short term - others %c1FwAC
短期投资跌价准备 Provision for short-term investment ?L`ZKRD
长期股权投资-股票投资 Long term equity investment - stocks ;c)! @GoA
长期股权投资-其他股权投资 Long term equity investment - others fq Y1ggL
长期债券投资-债券投资 Long term securities investemnt - bonds WEVl9]b'e+
长期债券投资-其他债权投资 Long term securities investment - others lO&cCV;
长期投资减值准备 Provision for long-term investment 'rx?hL3VW
应收票据 Notes receivable t F/nah
应收股利 Dividends receivable l;5`0N?QO
应收利息 Interest receivable |#cAsf_{
应收帐款 Trade debtors Ej|A
; &E
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors MF|*AB|E
预付帐款 Prepayment >a9l>9fyY
应收补贴款 Allowance receivable IHVMHOq}'
其他应收款 Other debtors 1"$R 3@s;
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {_as!5l
其他流动资产 Other current assets LR\zy8y]
物资采购 Purchase 6!RikEAh
原材料 Raw materials ]Wy.R6
包装物 Packing materials >
Z++^YVE
低值易耗品 Low value consumbles i+RD]QL
材料成本差异 Material cost difference L?.7\a@
自制半成品 Self-manufactured goods x@ 6\Ob
库存商品 Finished goods H PTHF
商品进销差价 Difference between purchase & sales of commodities sU*3\
委托加工物资 Consigned processiong material M8Juykw
委托代销商品 Consignment-out H%~
Q?4
受托代销商品 Consignment-in Yhk6Uog{
4
分期收款发出商品 Goods on instalment sales tGqQJT#mr7
存货跌价准备 Provision for obsolete stocks e/P4mc)
待摊费用 Prepaid expenses
wQw-:f-
待处理流动资产损益 Unsettled G/L on current assets z'e1"Y.
待处理固定资产损益 Unsettled G/L on fixed assets zP|*(*
委托贷款-本金 Consignment loan - principle [,nfAY
委托贷款-利息 Consignment loan - interest :H3(w| T/
委托贷款-减值准备 Consignment loan - provision kDg{>mf
固定资产-房屋建筑物 Fixed assets - Buildings E -
KK
固定资产-机器设备 Fixed assets - Plant and machinery neIy~H_#!
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures xcnt?%%M
固定资产-运输设备 Fixed assets - Automobiles xBt<Yt"
累计折旧 Accumulated depreciation 776 nWw)
固定资产减值准备 Impairment of fixed assets tgfM:kzw
工程物资-专用材料 Project material - specific materials @92gb$xT
工程物资-专用设备 Project material - specific equipment 1>yha
j(K
工程物资-预付大型设备款 Project material - prepaid for equipment mf~Lzp
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^
`E@/<w8
在建工程 Construction in progress VlV)$z_
在建工程减值准备 Impairment of construction in progress s8yCC#H"
固定资产清理 Disposal of fixed assets ?.~]mvOR
无形资产-专利权 Intangible assets - patent 5{HtJ?sKc5
无形资产-非专利技术 Intangible assets - industrial property and know-how w2@"PGR
无形资产-商标权 Intangible assets - trademark rights %p}qO^%M
无形资产-土地使用权 Intangible assets - land use rights *se u&
无形资产-商誉 Intangible assets - goodwill j
Pj2
无形资产减值准备 Impairment of intangible assets (Q\\Gw
长期待摊费用 Deferred assets B'!PJj
未确认融资费用 Unrecognized finance fees .u&|e
其他长期资产 Other long term assets oq
243\?Y
递延税款借项 Deferred assets debits V!H(;Tuuo
应付票据 Notes payable *|sxa#
应付帐款 Trade creditors G1p43
预收帐款 Adanvances from customers 5UPP
k$8`
代销商品款 Consignment-in payables G~O" / WM
其他应交款 Other payable to government _,t&C7Yf;
其他应付款 Other creditors Plb}dID"
应付股利 Proposed dividends P~o@9RV-
待转资产价值 Donated assets Bmmb
预计负债 Accrued liabilities Wf_CR(
应付短期债券 Short-term debentures payable kz$(V(k<
其他流动负债 Other current liabilities ~.iA`${y%
预提费用 Accrued expenses BQE{
应付工资 Payroll payable 9N<*S'Z
应付福利费 Welfare payable l#p}{
短期借款-抵押借款 Bank loans - Short term - pledged #`r(zI[
短期借款-信用借款 Bank loans - Short term - credit B,w:DX
短期借款-担保借款 Bank loans - Short term - guaranteed dG"K/|
一年内到期长期借款 Long term loans due within one year TLXhE(o|o
一年内到期长期应付款 Long term payable due within one year qjJ{+Rz2
长期借款 Bank loans - Long term 5DmCxg
应付债券-债券面值 Bond payable - Par value Jk%'mEGE
应付债券-债券溢价 Bond payable - Excess omNpE_
应付债券-债券折价 Bond payable - Discount ,9F*96
应付债券-应计利息 Bond payable - Accrued interest _r~!O$2
长期应付款 Long term payable :EYu
4Y
专项应付款 Specific payable Ii,~HH
其他长期负债 Other long term liabilities ,I/2.Q})[
应交税金-所得税 Tax payable - income tax VjC*(6<Gj
应交税金-增值税 Tax payable - VAT zoJ_=- *s
应交税金-营业税 Tax payable - business tax ]Jja
应交税金-消费税 Tax payable - consumable tax kboizJ
p
应交税金-其他 Tax payable - others z7|
s%&
递延税款贷项 Deferred taxation credit sg+ZQDF{x
股本 Share capital #,7eQaica
已归还投资 Investment returned nMTLD
利润分配-其他转入 Profit appropriation - other transfer in \I'f3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qPL^zM+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~?2rGE
利润分配-提取储备基金 Profit appropriation - reserve fund xi;/^)r
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund bl$+8!~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nXv 7OEpTx
利润分配-利润归还投资 Profit appropriation - return investment by profit |= tJ|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =X)Q7u".7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve BhOXXa{B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R5m`;hF
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares VfQMFb',o
期初未分配利润 Retained earnings, beginning of the year /#:Rd^
资本公积-股本溢价 Capital surplus - share premium c Bg,k[,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve av'd%LZP
资本公积-接受现金捐赠 Capital surplus - cash donation [q|?f?Zl
资本公积-股权投资准备 Capital surplus - investment reserve 'bZMh9|
资本公积-拨款转入 Capital surplus - subsidiary _!
CK
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #;wkr))
资本公积-其他 Capital surplus - others sI^@A=.@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;%
/6Y~/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k&MlQ2'!<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EC^Ev|PB\u
盈余公积-储备基金 Surplus reserve - reserve fund sKe9at^E]>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L2[Ei|9_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +vSCR(n
主营业务收入 Sales %bCcsdK
主营业务成本 Cost of sales pe\Txg6
主营业务税金及附加 Sales tax 8#X?k/mzU
营业费用 Operating expenses Q3Ny5 G>
管理费用 General and administrative expenses g4~X#}:z$O
财务费用 Financial expenses }2-[Ki yv
投资收益 Investment income zAKq7'_=
其他业务收入 Other operating income
1m&!l6Jk
营业外收入 Non-operating income \e`6=Q%
补贴收入 Subsidy income TSc~$Q]
其他业务支出 Other operating expenses ZcUh[5:|
营业外支出 Non-operating expenses l-DGy# h+z
所得税 Income tax R=][>\7]}
OVDMC4K2z!