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 。 w@b)g
] @'!lhLi
现金 Cash in hand @VBcJ{e,
银行存款 Cash in bank
,'+kBZOv
其他货币资金-外埠存款Other monetary assets - cash in other cities <m m[S
其他货币资金-银行本票 Other monetary assets - cashier‘s check z}@7'_iJ
其他货币资金-银行汇票 Other monetary assets - bank draft liZxBs
:%i
其他货币资金-信用卡 Other monetary assets - credit cards [
~
fraK,)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit H. c7Nle
其他货币资金-存出投资款 Other monetary assets - cash for investment u"8yK5!
短期投资-股票投资 Investments - Short term - stocks '7/)Ot(
短期投资-债券投资 Investments - Short term - bonds n ;Ei\\p!
短期投资-基金投资 Investments - Short term - funds Gq6*SaTk
短期投资-其他投资 Investments - Short term - others 74u&%Rj
短期投资跌价准备 Provision for short-term investment Kgv T"s.
长期股权投资-股票投资 Long term equity investment - stocks H[gWGbPq7
长期股权投资-其他股权投资 Long term equity investment - others q<J~ ~'
长期债券投资-债券投资 Long term securities investemnt - bonds y(&Ac[foS}
长期债券投资-其他债权投资 Long term securities investment - others
Z.WW(C.
长期投资减值准备 Provision for long-term investment d1*<
Ll9K
应收票据 Notes receivable /mHqurB
应收股利 Dividends receivable GeqP
Rah
应收利息 Interest receivable ,bd_:
应收帐款 Trade debtors N;d] 14|
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Bwr
x *J
预付帐款 Prepayment dveiQ
应收补贴款 Allowance receivable lk!@?
其他应收款 Other debtors .6> w'F{>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors j+!v}*I![
其他流动资产 Other current assets G)YcJv7
物资采购 Purchase @c#(.=
原材料 Raw materials >usL*b0%
包装物 Packing materials ZC?Xqp
低值易耗品 Low value consumbles >sF)BoLc
材料成本差异 Material cost difference b'y%n
自制半成品 Self-manufactured goods lFkR=!?=
库存商品 Finished goods H::bwn`Vc
商品进销差价 Difference between purchase & sales of commodities 9^x> 3Bo
委托加工物资 Consigned processiong material ye97!nIg@
委托代销商品 Consignment-out $:6!H:ty
受托代销商品 Consignment-in "N;EL0=
分期收款发出商品 Goods on instalment sales YQ}o?Q$z
存货跌价准备 Provision for obsolete stocks _M1 %Z~
待摊费用 Prepaid expenses [K Qi.u
待处理流动资产损益 Unsettled G/L on current assets t:S+%u U
待处理固定资产损益 Unsettled G/L on fixed assets #G3<7PK
委托贷款-本金 Consignment loan - principle ta0|^KAA
委托贷款-利息 Consignment loan - interest k'YTpO
委托贷款-减值准备 Consignment loan - provision 3R/bz0 V>
固定资产-房屋建筑物 Fixed assets - Buildings fJ\[*5eiS
固定资产-机器设备 Fixed assets - Plant and machinery vI?, 47Hj+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7^Uv7<pw
固定资产-运输设备 Fixed assets - Automobiles y}
'@R$
累计折旧 Accumulated depreciation l}h!B_P'
固定资产减值准备 Impairment of fixed assets dQvcXl]
工程物资-专用材料 Project material - specific materials [Pp'Ye~K@c
工程物资-专用设备 Project material - specific equipment ^Pf WG*
工程物资-预付大型设备款 Project material - prepaid for equipment h(4v8ae
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ;"I^ZFYX
在建工程 Construction in progress :m;p:l|W
在建工程减值准备 Impairment of construction in progress hoP]9&<T
固定资产清理 Disposal of fixed assets XZf$K _F&M
无形资产-专利权 Intangible assets - patent h;Kx!5)y
无形资产-非专利技术 Intangible assets - industrial property and know-how =wJX0A|
无形资产-商标权 Intangible assets - trademark rights F@t3!bj9
无形资产-土地使用权 Intangible assets - land use rights ,6/V"kqIP
无形资产-商誉 Intangible assets - goodwill #4:?gfIj
无形资产减值准备 Impairment of intangible assets Sdo-nt
长期待摊费用 Deferred assets Ef\-VKh
未确认融资费用 Unrecognized finance fees V#HuIgf-
其他长期资产 Other long term assets "Q<MS'a
递延税款借项 Deferred assets debits PnTu
应付票据 Notes payable =I<R! ZSN
应付帐款 Trade creditors '"^'MXa
预收帐款 Adanvances from customers 0K+ne0I
代销商品款 Consignment-in payables 1 zZlC#V
其他应交款 Other payable to government [0of1eCSl
其他应付款 Other creditors b>|6t~}M
应付股利 Proposed dividends 9?$i?
待转资产价值 Donated assets ~[ jQ!tz
预计负债 Accrued liabilities 6863xOv{T
应付短期债券 Short-term debentures payable >?b!QU*a
其他流动负债 Other current liabilities '91/md5
预提费用 Accrued expenses !if
应付工资 Payroll payable b}f~il
应付福利费 Welfare payable Dv"9qk
短期借款-抵押借款 Bank loans - Short term - pledged qM`}{
/i
短期借款-信用借款 Bank loans - Short term - credit [
3Gf2_
短期借款-担保借款 Bank loans - Short term - guaranteed 8}[).d160
一年内到期长期借款 Long term loans due within one year s%S
一年内到期长期应付款 Long term payable due within one year Y73C5.dNcE
长期借款 Bank loans - Long term [GR;?R5
应付债券-债券面值 Bond payable - Par value eRYK3W
应付债券-债券溢价 Bond payable - Excess )4OxY[2J
应付债券-债券折价 Bond payable - Discount ixFi{_
应付债券-应计利息 Bond payable - Accrued interest sx%[=g+<2(
长期应付款 Long term payable osRy e3
专项应付款 Specific payable +TJCLZ..
其他长期负债 Other long term liabilities b-DvW4B
应交税金-所得税 Tax payable - income tax Z r8*et
应交税金-增值税 Tax payable - VAT Uly ue
应交税金-营业税 Tax payable - business tax \zkg
应交税金-消费税 Tax payable - consumable tax &&+H+{_Q
应交税金-其他 Tax payable - others %4H%?4
递延税款贷项 Deferred taxation credit 8Wx=p#_
股本 Share capital .]u/O`c]
已归还投资 Investment returned pb}*\/
s
利润分配-其他转入 Profit appropriation - other transfer in 2:kH[#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fl(wV.Je|
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t!XwW$@
利润分配-提取储备基金 Profit appropriation - reserve fund
;'|Ey
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TxD#9]Q`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund w}KkvP^
利润分配-利润归还投资 Profit appropriation - return investment by profit JI}'dU>*U:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Pal=F0-Q\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \85i+q:LuA
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =euni}7a
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UfGkTwoo=
期初未分配利润 Retained earnings, beginning of the year ]/Pn
EU[
资本公积-股本溢价 Capital surplus - share premium ;`&kZi60Hz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?
k /`
资本公积-接受现金捐赠 Capital surplus - cash donation py4 h(04u
资本公积-股权投资准备 Capital surplus - investment reserve WcAkCH!L
资本公积-拨款转入 Capital surplus - subsidiary ?
t|[?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation az$FnVNn=
资本公积-其他 Capital surplus - others Sc0w.5m6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3S{/>1Y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve RP"kC4~1
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iMlWM-wz>O
盈余公积-储备基金 Surplus reserve - reserve fund G[=c
Ss,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Dtk=[;"k2a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment _b 0&!l<
主营业务收入 Sales )pa]ui\t
主营业务成本 Cost of sales )e{aN+
主营业务税金及附加 Sales tax 5+vaE
2v
营业费用 Operating expenses mt
.sucT
管理费用 General and administrative expenses s AkdMo
财务费用 Financial expenses {FkF
投资收益 Investment income p{_" bB
其他业务收入 Other operating income ;pAK_>
营业外收入 Non-operating income V88p;K$+
补贴收入 Subsidy income eFgA 8kY)
其他业务支出 Other operating expenses 7dWS
营业外支出 Non-operating expenses K0~rN.C!0
所得税 Income tax 9w"*y#_
j%kncGS