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 。 6OAs%QZ
WVdV:vJ-
现金 Cash in hand a%T`c/C
银行存款 Cash in bank u4C9ZYN
其他货币资金-外埠存款Other monetary assets - cash in other cities >u?.gJm ~
其他货币资金-银行本票 Other monetary assets - cashier‘s check rm8Ys61\=
其他货币资金-银行汇票 Other monetary assets - bank draft JaCX}[R
其他货币资金-信用卡 Other monetary assets - credit cards uiVNz8H
其他货币资金-信用证保证金 Other monetary assets - L/C deposit USVDDqZ
其他货币资金-存出投资款 Other monetary assets - cash for investment 7nek,8b
短期投资-股票投资 Investments - Short term - stocks BDB*>y7(
短期投资-债券投资 Investments - Short term - bonds H648 [H[k
短期投资-基金投资 Investments - Short term - funds >>y`ap2%V
短期投资-其他投资 Investments - Short term - others !6KX^j-
短期投资跌价准备 Provision for short-term investment 6ZqU:^3
长期股权投资-股票投资 Long term equity investment - stocks {^WK#$]
长期股权投资-其他股权投资 Long term equity investment - others tk&AZb,sP
长期债券投资-债券投资 Long term securities investemnt - bonds ;
oyV8P$
长期债券投资-其他债权投资 Long term securities investment - others 2R[v*i^S
长期投资减值准备 Provision for long-term investment {]k#=a4
应收票据 Notes receivable xB
*b7-a
应收股利 Dividends receivable VJ~D.ec
应收利息 Interest receivable 2:*15RH3
应收帐款 Trade debtors #\0m(v
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors x]{P.7IO'
预付帐款 Prepayment ppyy0E^M
应收补贴款 Allowance receivable 42NfD/"g+s
其他应收款 Other debtors rH
3U;K!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [';o -c"!
其他流动资产 Other current assets 'J,UKK\5
物资采购 Purchase (?jK|_
原材料 Raw materials ?UtKu
包装物 Packing materials ;@wa\H[3v2
低值易耗品 Low value consumbles V<QpC5
材料成本差异 Material cost difference :_8K8Sa
自制半成品 Self-manufactured goods &C9IR,&
库存商品 Finished goods B\J[O5},
商品进销差价 Difference between purchase & sales of commodities >Xn,jMUW
委托加工物资 Consigned processiong material j3Od7bBS]
委托代销商品 Consignment-out T}&A-V$
受托代销商品 Consignment-in <=4$.2ym
分期收款发出商品 Goods on instalment sales \ND]x]5d
存货跌价准备 Provision for obsolete stocks UPh
O
=G
待摊费用 Prepaid expenses 6] x6FeuS
待处理流动资产损益 Unsettled G/L on current assets OrkcY39"~a
待处理固定资产损益 Unsettled G/L on fixed assets T3wTMbZ!VK
委托贷款-本金 Consignment loan - principle oGcgd$%ZB
委托贷款-利息 Consignment loan - interest <Wn~s=
委托贷款-减值准备 Consignment loan - provision o?baiOkH
固定资产-房屋建筑物 Fixed assets - Buildings 7{#p'.nc5
固定资产-机器设备 Fixed assets - Plant and machinery D!`[fjs6A
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |]&3*%b@
固定资产-运输设备 Fixed assets - Automobiles :'[?/<iTg
累计折旧 Accumulated depreciation 1=5"j]0hY
固定资产减值准备 Impairment of fixed assets ;jzJ6~<
工程物资-专用材料 Project material - specific materials Et 0gPX-
工程物资-专用设备 Project material - specific equipment >ywl()4O
工程物资-预付大型设备款 Project material - prepaid for equipment K)'[^V Xh
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production o?a2wY^_
在建工程 Construction in progress
b] 5dBZ(
在建工程减值准备 Impairment of construction in progress T"g_a|7Tj
固定资产清理 Disposal of fixed assets ,RPb<3
B
无形资产-专利权 Intangible assets - patent OxJHhF
无形资产-非专利技术 Intangible assets - industrial property and know-how vPnS`&
无形资产-商标权 Intangible assets - trademark rights 1uo-?k
无形资产-土地使用权 Intangible assets - land use rights If&))$7u
无形资产-商誉 Intangible assets - goodwill D$FTnY
无形资产减值准备 Impairment of intangible assets rmjuNy=(
长期待摊费用 Deferred assets z
0?Me H#
未确认融资费用 Unrecognized finance fees LQF;T7VKS)
其他长期资产 Other long term assets L1kn="5
递延税款借项 Deferred assets debits [vu;B4^"
应付票据 Notes payable ]9QXQH
应付帐款 Trade creditors T!x/^
预收帐款 Adanvances from customers upMs yLp(
代销商品款 Consignment-in payables a!o%x
其他应交款 Other payable to government \n}%RD-Ce
其他应付款 Other creditors jZ~girA
应付股利 Proposed dividends nAQ[
-NbW,
待转资产价值 Donated assets
]!ZZRe
预计负债 Accrued liabilities 3cJ'tRsp<
应付短期债券 Short-term debentures payable (cVIjo+::
其他流动负债 Other current liabilities -c>3|bo
预提费用 Accrued expenses 6PsT])*>DE
应付工资 Payroll payable $?ss5:
S
应付福利费 Welfare payable q>%B @'
短期借款-抵押借款 Bank loans - Short term - pledged :a8Sy("
短期借款-信用借款 Bank loans - Short term - credit "/R?XCBZsb
短期借款-担保借款 Bank loans - Short term - guaranteed N1Y
uLG:
一年内到期长期借款 Long term loans due within one year m+M^we*R
一年内到期长期应付款 Long term payable due within one year 1#Vd)vSP
长期借款 Bank loans - Long term $}4ao2
应付债券-债券面值 Bond payable - Par value K-'uE)
应付债券-债券溢价 Bond payable - Excess _#~D{91
j:
应付债券-债券折价 Bond payable - Discount e\}@w1
应付债券-应计利息 Bond payable - Accrued interest xjp0w7L)J
长期应付款 Long term payable EuHQp7
专项应付款 Specific payable fhg
'4FO
其他长期负债 Other long term liabilities oyiG04H&
应交税金-所得税 Tax payable - income tax y_:{p5u
应交税金-增值税 Tax payable - VAT z&9ljQ
iF
应交税金-营业税 Tax payable - business tax d\-*Fmp(S
应交税金-消费税 Tax payable - consumable tax WReHep
应交税金-其他 Tax payable - others c{kpgN
递延税款贷项 Deferred taxation credit 2a-]TVL3
股本 Share capital g8/ ,E-u
已归还投资 Investment returned 8}BM`@MG
利润分配-其他转入 Profit appropriation - other transfer in Q0-gU+ig
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve iklZ[G%A0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "7-}#_!g
利润分配-提取储备基金 Profit appropriation - reserve fund zSA"f_e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3B]E2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y /vc\e
利润分配-利润归还投资 Profit appropriation - return investment by profit ShQ! '[J
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w.rcYywI
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bRggt6$z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WXo b
h
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I>8_gp\1
期初未分配利润 Retained earnings, beginning of the year F(j;|okf;
资本公积-股本溢价 Capital surplus - share premium }S*]#jr&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H{*rV>%
资本公积-接受现金捐赠 Capital surplus - cash donation
gDJ} <^
资本公积-股权投资准备 Capital surplus - investment reserve #HP-ne; #
资本公积-拨款转入 Capital surplus - subsidiary mY=sh{ir
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C`ZU.
|R
资本公积-其他 Capital surplus - others |"}7)[BW}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,5U[#6^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S5gBVGh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g'!"klS93
盈余公积-储备基金 Surplus reserve - reserve fund Fsl="RB7f
盈余公积-企业发展基金 Surplus reserve - enterprise development fund %$Fe[#1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment t!xdKX& }
主营业务收入 Sales 'Jek<
5
主营业务成本 Cost of sales ]D~Ibv{Y
主营业务税金及附加 Sales tax u-jV@Tz
营业费用 Operating expenses W2%@}IDm
管理费用 General and administrative expenses 8_wh9
财务费用 Financial expenses /)RH-_63
投资收益 Investment income 0`V=x+*,
其他业务收入 Other operating income r=37Q14v
营业外收入 Non-operating income /j3",N+I
补贴收入 Subsidy income `'3&tAy
其他业务支出 Other operating expenses o/&K>]8M
营业外支出 Non-operating expenses qHheF%[\5
所得税 Income tax )Ft+eMYti[
CL`+\
.