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 。 ~ zfF*A
J>#hu3&UOQ
现金 Cash in hand ,sSo\%
银行存款 Cash in bank R"XycXn_$
其他货币资金-外埠存款Other monetary assets - cash in other cities Fc[vs52
其他货币资金-银行本票 Other monetary assets - cashier‘s check qN1fWU#$
其他货币资金-银行汇票 Other monetary assets - bank draft c`x4."m
其他货币资金-信用卡 Other monetary assets - credit cards ?ch?q~e)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit dH5*%
其他货币资金-存出投资款 Other monetary assets - cash for investment 43h06X`
短期投资-股票投资 Investments - Short term - stocks 8y5"X"U
短期投资-债券投资 Investments - Short term - bonds ]#4kqj}
短期投资-基金投资 Investments - Short term - funds
;UXV!8SM
短期投资-其他投资 Investments - Short term - others .n+
;&5
短期投资跌价准备 Provision for short-term investment VDOC>
长期股权投资-股票投资 Long term equity investment - stocks f_PH
?
长期股权投资-其他股权投资 Long term equity investment - others ::{\O\w
长期债券投资-债券投资 Long term securities investemnt - bonds '
*XIp:
长期债券投资-其他债权投资 Long term securities investment - others OcMB)1uh\
长期投资减值准备 Provision for long-term investment | eCVq(R
应收票据 Notes receivable i 1w]j
应收股利 Dividends receivable (KN",u6F
应收利息 Interest receivable XM5)|D
应收帐款 Trade debtors @ NDcO,]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8F<|.V;
预付帐款 Prepayment
C3^3<
应收补贴款 Allowance receivable m4h)Wq
其他应收款 Other debtors % S"z9@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors e;~(7/1
其他流动资产 Other current assets &a'mG=(K_c
物资采购 Purchase CvRCcSJM\2
原材料 Raw materials l'[;q '
包装物 Packing materials x1`w{5;C 2
低值易耗品 Low value consumbles q&[G^9
材料成本差异 Material cost difference d, g~.iS~
自制半成品 Self-manufactured goods c}$>UhLe
库存商品 Finished goods =Bc{0p*
商品进销差价 Difference between purchase & sales of commodities L"vk ^>E6
委托加工物资 Consigned processiong material 'LG\]h>+)
委托代销商品 Consignment-out w5y.kc;
受托代销商品 Consignment-in TDfloDxA
分期收款发出商品 Goods on instalment sales d~_5Jx
存货跌价准备 Provision for obsolete stocks L' $\[~U
g
待摊费用 Prepaid expenses }\H. G
待处理流动资产损益 Unsettled G/L on current assets 6'm
ZM=d
待处理固定资产损益 Unsettled G/L on fixed assets <,p$eQ)T%
委托贷款-本金 Consignment loan - principle e`][zx
委托贷款-利息 Consignment loan - interest gktlwiCZ
委托贷款-减值准备 Consignment loan - provision U~sC%Ri-@U
固定资产-房屋建筑物 Fixed assets - Buildings !7~4`D
c6U
固定资产-机器设备 Fixed assets - Plant and machinery `Ivt)T+n;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Z%ZOAu&p
固定资产-运输设备 Fixed assets - Automobiles 4e\w C
累计折旧 Accumulated depreciation Ow1+zltgj-
固定资产减值准备 Impairment of fixed assets ]3|h6KWq
工程物资-专用材料 Project material - specific materials `0W"[BY
工程物资-专用设备 Project material - specific equipment xS/=9l/G
工程物资-预付大型设备款 Project material - prepaid for equipment
MY\mo,#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =;n>#<
在建工程 Construction in progress OY|9V
在建工程减值准备 Impairment of construction in progress jX' pUO
固定资产清理 Disposal of fixed assets 1$# r)S[*
无形资产-专利权 Intangible assets - patent >op/<?<
无形资产-非专利技术 Intangible assets - industrial property and know-how n&]J-^Tx
无形资产-商标权 Intangible assets - trademark rights =&-.] |t
无形资产-土地使用权 Intangible assets - land use rights _}\KC+n8
无形资产-商誉 Intangible assets - goodwill
tculG|/
无形资产减值准备 Impairment of intangible assets _{^F8
长期待摊费用 Deferred assets 9\Rk(dd
未确认融资费用 Unrecognized finance fees |@b|Q,
其他长期资产 Other long term assets bZK`]L[
递延税款借项 Deferred assets debits liB~vdqj
应付票据 Notes payable GRL42xp'*D
应付帐款 Trade creditors b)XGr?
预收帐款 Adanvances from customers #0*I|gfV
代销商品款 Consignment-in payables A ?~4Pe
其他应交款 Other payable to government JKp@fQT *
其他应付款 Other creditors
y&4im;X0
应付股利 Proposed dividends 26_PFHQu4
待转资产价值 Donated assets Z^mIGy}
预计负债 Accrued liabilities |%X_<Cpk
应付短期债券 Short-term debentures payable P:'y}a-
其他流动负债 Other current liabilities b0%#=KMi
预提费用 Accrued expenses `+KLE(]vyH
应付工资 Payroll payable EG=U](8T
应付福利费 Welfare payable ;F, 6]LH!
短期借款-抵押借款 Bank loans - Short term - pledged $1 Z3yb^
短期借款-信用借款 Bank loans - Short term - credit )086u8w )y
短期借款-担保借款 Bank loans - Short term - guaranteed bDw\;bnG
一年内到期长期借款 Long term loans due within one year [sPLu)q2
一年内到期长期应付款 Long term payable due within one year [)[?FG9
长期借款 Bank loans - Long term Q3)[
*61e
应付债券-债券面值 Bond payable - Par value rA_r$X
应付债券-债券溢价 Bond payable - Excess odcrP\S
应付债券-债券折价 Bond payable - Discount =`(\]t"I
应付债券-应计利息 Bond payable - Accrued interest JKXIxw>q
长期应付款 Long term payable sh<JB`^$(?
专项应付款 Specific payable HwMe^e;
其他长期负债 Other long term liabilities ?
zic1i
应交税金-所得税 Tax payable - income tax m
p]UUpt
应交税金-增值税 Tax payable - VAT :e_yOT}}
应交税金-营业税 Tax payable - business tax a 6fH *2E
应交税金-消费税 Tax payable - consumable tax Si#XF[/
应交税金-其他 Tax payable - others h7]>b'H
递延税款贷项 Deferred taxation credit xdsF! Zb
股本 Share capital ^&c|z35F
已归还投资 Investment returned kA 4kQ}q
利润分配-其他转入 Profit appropriation - other transfer in x4_FG{AIu
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve exm*p/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8=sMmpB 7u
利润分配-提取储备基金 Profit appropriation - reserve fund 9EZh~tdV[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund FRE${~Xd
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O
RV'dr
利润分配-利润归还投资 Profit appropriation - return investment by profit `p^xdj}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @(tiPV
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f%d
=X>_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1\,wV,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w\
.z-6G
期初未分配利润 Retained earnings, beginning of the year @2$iFZq~
资本公积-股本溢价 Capital surplus - share premium vC5 (
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Cd'SPaR
资本公积-接受现金捐赠 Capital surplus - cash donation OEN'c0;5
资本公积-股权投资准备 Capital surplus - investment reserve .3,Ow(3l
资本公积-拨款转入 Capital surplus - subsidiary 0.t1p(x;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }JWk?
资本公积-其他 Capital surplus - others b{JxTT}03
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?K?v64[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {7q +3f <
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w~9=6|_
盈余公积-储备基金 Surplus reserve - reserve fund ! XNTk]!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B7qiC
X}pD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gI~jf- w
主营业务收入 Sales Rh#TR"
主营业务成本 Cost of sales n1)m(,{
主营业务税金及附加 Sales tax R_DZJV O
营业费用 Operating expenses B,dKpz;kFg
管理费用 General and administrative expenses O/Wc@Ln
财务费用 Financial expenses G@n%P~
投资收益 Investment income W%7m3/d
其他业务收入 Other operating income =}AwA5G
营业外收入 Non-operating income d~J4&w
补贴收入 Subsidy income AfW9;{j&I
其他业务支出 Other operating expenses 4q5bW+$Xj
营业外支出 Non-operating expenses r*l:F{
所得税 Income tax 3~!PJI1
lF LiW