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 。 Hs2L$TX
>YPfk=0f0
现金 Cash in hand n j1 cqh
银行存款 Cash in bank -!7QH'
其他货币资金-外埠存款Other monetary assets - cash in other cities [NC^v.[1[
其他货币资金-银行本票 Other monetary assets - cashier‘s check ijC;"j/(
其他货币资金-银行汇票 Other monetary assets - bank draft NcqE)"yObo
其他货币资金-信用卡 Other monetary assets - credit cards /l@ 7MxE
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %_}#IS1
其他货币资金-存出投资款 Other monetary assets - cash for investment @bS>XWI>
短期投资-股票投资 Investments - Short term - stocks &a1agi7M
短期投资-债券投资 Investments - Short term - bonds _U'edK]R
短期投资-基金投资 Investments - Short term - funds 0]NjsOU=
短期投资-其他投资 Investments - Short term - others QZ
h|6&yI
短期投资跌价准备 Provision for short-term investment ZH.
l^'(W
长期股权投资-股票投资 Long term equity investment - stocks YW>|gE
长期股权投资-其他股权投资 Long term equity investment - others vFy/
长期债券投资-债券投资 Long term securities investemnt - bonds "xYMv"X
长期债券投资-其他债权投资 Long term securities investment - others \:^$ZBQr<n
长期投资减值准备 Provision for long-term investment
<9B43
应收票据 Notes receivable -.:1nI
应收股利 Dividends receivable %`%1W
MO
应收利息 Interest receivable yBq
4~b~[
应收帐款 Trade debtors ]+ug:E{7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors YjLPW@
预付帐款 Prepayment Cl i k
应收补贴款 Allowance receivable 3^wJ4=^
其他应收款 Other debtors hg=\L5R
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors :9]23'Md
其他流动资产 Other current assets J:pnmZ`X
物资采购 Purchase w QwY_ _
原材料 Raw materials 7|IW\
包装物 Packing materials #S_LKc
低值易耗品 Low value consumbles '$l*FWOEal
材料成本差异 Material cost difference h jWRU#
自制半成品 Self-manufactured goods NS<lmWx+
库存商品 Finished goods gXs@FhR0
商品进销差价 Difference between purchase & sales of commodities \-`L}$
委托加工物资 Consigned processiong material {/ZB>l@D>8
委托代销商品 Consignment-out $Pl>T09d
受托代销商品 Consignment-in 2{#*z%|z
分期收款发出商品 Goods on instalment sales x&8fmUS:@;
存货跌价准备 Provision for obsolete stocks r'w5i1C+
待摊费用 Prepaid expenses I0GL/a4s
待处理流动资产损益 Unsettled G/L on current assets o]PSyVg
待处理固定资产损益 Unsettled G/L on fixed assets tWL9>7]G
委托贷款-本金 Consignment loan - principle vAU
^<$D27
委托贷款-利息 Consignment loan - interest Ab8~'<F$B
委托贷款-减值准备 Consignment loan - provision ]X@/0
固定资产-房屋建筑物 Fixed assets - Buildings \ssuO
固定资产-机器设备 Fixed assets - Plant and machinery 6WI_JbT~
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures X[grVe
固定资产-运输设备 Fixed assets - Automobiles l
AE$HP'o
累计折旧 Accumulated depreciation g)xzy^2e
固定资产减值准备 Impairment of fixed assets ]qhVxeUm
工程物资-专用材料 Project material - specific materials P4Wd=Xoz6
工程物资-专用设备 Project material - specific equipment Ypha{d
工程物资-预付大型设备款 Project material - prepaid for equipment 0Rrz
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production TDy@Y>
)
在建工程 Construction in progress HwM:bY
N
在建工程减值准备 Impairment of construction in progress I\`:(V
固定资产清理 Disposal of fixed assets (|h<{ -L
无形资产-专利权 Intangible assets - patent [uZU p*.V
无形资产-非专利技术 Intangible assets - industrial property and know-how Pr@EpO
无形资产-商标权 Intangible assets - trademark rights tgc&DT;E
无形资产-土地使用权 Intangible assets - land use rights DEqk9Exk`
无形资产-商誉 Intangible assets - goodwill /8J2,8vZ
无形资产减值准备 Impairment of intangible assets \MK)dj5uUJ
长期待摊费用 Deferred assets =@w};e#D
未确认融资费用 Unrecognized finance fees AY,6Ddw
其他长期资产 Other long term assets ~F
uD6f
递延税款借项 Deferred assets debits Wb/@~!+i`
应付票据 Notes payable ]wdudvS@6r
应付帐款 Trade creditors pl|<g9
预收帐款 Adanvances from customers Z*jhSy
代销商品款 Consignment-in payables tj{rSg7{
其他应交款 Other payable to government I`DdhMi7
其他应付款 Other creditors gd#
应付股利 Proposed dividends g)u2
待转资产价值 Donated assets 8t9sdqM/C
预计负债 Accrued liabilities i|.!*/qF
应付短期债券 Short-term debentures payable I{B8'n{cN
其他流动负债 Other current liabilities
"c1vW<;
预提费用 Accrued expenses F2>o"j2
应付工资 Payroll payable DCP"
应付福利费 Welfare payable V
+*Vi^
短期借款-抵押借款 Bank loans - Short term - pledged q35%t61Lc
短期借款-信用借款 Bank loans - Short term - credit ^=.|\
YM
短期借款-担保借款 Bank loans - Short term - guaranteed LTBqXh
一年内到期长期借款 Long term loans due within one year dpGaI
一年内到期长期应付款 Long term payable due within one year ag[ yM
长期借款 Bank loans - Long term z4H!b+
应付债券-债券面值 Bond payable - Par value )1lYfJ
应付债券-债券溢价 Bond payable - Excess 4>$>XL1
应付债券-债券折价 Bond payable - Discount 93[`1_q7\
应付债券-应计利息 Bond payable - Accrued interest _aa3Qwx
长期应付款 Long term payable h#;fBQ]
专项应付款 Specific payable 'Kp|\Tr
其他长期负债 Other long term liabilities )wSsxX7:
应交税金-所得税 Tax payable - income tax /HI#8
应交税金-增值税 Tax payable - VAT ~)sb\o
应交税金-营业税 Tax payable - business tax B6OggJ9Iq
应交税金-消费税 Tax payable - consumable tax 3P I{LU
应交税金-其他 Tax payable - others oA_AnD?G+
递延税款贷项 Deferred taxation credit s:w LEj+
股本 Share capital P0}uTee
已归还投资 Investment returned &$< S1
利润分配-其他转入 Profit appropriation - other transfer in p.8G]pS
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EC?!%iO`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -%%2Pz0I
利润分配-提取储备基金 Profit appropriation - reserve fund ,i,f1XJ|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l$)pCo
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {#Mz4s`M
利润分配-利润归还投资 Profit appropriation - return investment by profit c|96;=z~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends b3y@!_'c
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,f}s!>j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aHwr
Fkn
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5FH#)
期初未分配利润 Retained earnings, beginning of the year EQu M|4$ix
资本公积-股本溢价 Capital surplus - share premium vTP'\^;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RHVMlMX
资本公积-接受现金捐赠 Capital surplus - cash donation )v0m7Lv#/
资本公积-股权投资准备 Capital surplus - investment reserve 6D w[n
资本公积-拨款转入 Capital surplus - subsidiary {.Nt#l
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _oe2pL&
资本公积-其他 Capital surplus - others |/YT.c%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :mY(d6#A>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \u",bMQF
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0o(/%31]
盈余公积-储备基金 Surplus reserve - reserve fund "sL#)<%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7tit>dJ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment a2o+tR;H
主营业务收入 Sales <7?MutHM-
主营业务成本 Cost of sales !3?HpR/nV
主营业务税金及附加 Sales tax -DU[dU*~
营业费用 Operating expenses =(.HO:#
管理费用 General and administrative expenses wArNWBM
财务费用 Financial expenses
0u)]1
投资收益 Investment income Tx],-
U
其他业务收入 Other operating income #LBZ%%v
营业外收入 Non-operating income 3mr9}P9;
补贴收入 Subsidy income
V4ayewVX
其他业务支出 Other operating expenses U*[/F)!
营业外支出 Non-operating expenses Y/)>\
所得税 Income tax /':kJOk<[
$I>.w4G}