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 。 "A*;V
Mh2Zj
现金 Cash in hand A34O(fE
银行存款 Cash in bank 5,pEJ>dDD3
其他货币资金-外埠存款Other monetary assets - cash in other cities 1En:QQ4/
其他货币资金-银行本票 Other monetary assets - cashier‘s check Z2 Vri
其他货币资金-银行汇票 Other monetary assets - bank draft :Q,~Nw>
其他货币资金-信用卡 Other monetary assets - credit cards /
*/"gz%
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -Q/wW4dE=
其他货币资金-存出投资款 Other monetary assets - cash for investment QUm[7<"
短期投资-股票投资 Investments - Short term - stocks S5:&_&R8[
短期投资-债券投资 Investments - Short term - bonds =w3 cF)&
短期投资-基金投资 Investments - Short term - funds }mo)OyIX
短期投资-其他投资 Investments - Short term - others 9 ^8_^F
短期投资跌价准备 Provision for short-term investment ->*~e~T
长期股权投资-股票投资 Long term equity investment - stocks r0@s3/
长期股权投资-其他股权投资 Long term equity investment - others K^",LC
JA
长期债券投资-债券投资 Long term securities investemnt - bonds 1\%@oD_zG
长期债券投资-其他债权投资 Long term securities investment - others }lXor~_i
长期投资减值准备 Provision for long-term investment l<qEX O
应收票据 Notes receivable AV4fN@BX
应收股利 Dividends receivable VN0KK
1I
应收利息 Interest receivable oJ tmd}
应收帐款 Trade debtors P'o]#Az
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors HRyhq;C
预付帐款 Prepayment Z&4L///
应收补贴款 Allowance receivable PI@?I&Bo
其他应收款 Other debtors <(_Tanx9Q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors (5A8# 7a
其他流动资产 Other current assets ]9~Il#
物资采购 Purchase iJeodfC
原材料 Raw materials dq%C~j{v
包装物 Packing materials (w#)|9Cxm
低值易耗品 Low value consumbles ;n.h !wmJ}
材料成本差异 Material cost difference ^G 'n
z
自制半成品 Self-manufactured goods
i&p6UU
库存商品 Finished goods q{%~(A5*H
商品进销差价 Difference between purchase & sales of commodities As5-@l`@
委托加工物资 Consigned processiong material HRJ\H-
V
委托代销商品 Consignment-out ]t~'wL#Z
受托代销商品 Consignment-in yeMe2Zx
分期收款发出商品 Goods on instalment sales c^cr_i
存货跌价准备 Provision for obsolete stocks XwfR/4
待摊费用 Prepaid expenses S_nAO\h
待处理流动资产损益 Unsettled G/L on current assets L&rtN@5;
待处理固定资产损益 Unsettled G/L on fixed assets pN_%>v"o
委托贷款-本金 Consignment loan - principle K2\)9
委托贷款-利息 Consignment loan - interest hT,rc
Ikg:
委托贷款-减值准备 Consignment loan - provision mfF `K2R
固定资产-房屋建筑物 Fixed assets - Buildings ;" D~F
固定资产-机器设备 Fixed assets - Plant and machinery +]( #!}oH
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures M6 8foeeN
固定资产-运输设备 Fixed assets - Automobiles ?bu=QV@
累计折旧 Accumulated depreciation cL!A,+S[_
固定资产减值准备 Impairment of fixed assets ?`xm_udc
工程物资-专用材料 Project material - specific materials y(/5l
工程物资-专用设备 Project material - specific equipment {2QP6X sJ
工程物资-预付大型设备款 Project material - prepaid for equipment .LDp.#d9r1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production <o[3*59
在建工程 Construction in progress Pd& Npp3
在建工程减值准备 Impairment of construction in progress *YX5bpR?
固定资产清理 Disposal of fixed assets =y(*?TZH
无形资产-专利权 Intangible assets - patent )#1!%aQ
无形资产-非专利技术 Intangible assets - industrial property and know-how Y@<jvH1
无形资产-商标权 Intangible assets - trademark rights ]d~{8h!G
无形资产-土地使用权 Intangible assets - land use rights 0rQr#0`
无形资产-商誉 Intangible assets - goodwill S>p0{:zM
无形资产减值准备 Impairment of intangible assets uix/O*^
长期待摊费用 Deferred assets rC]k'p2x
未确认融资费用 Unrecognized finance fees `8tstWYa]Y
其他长期资产 Other long term assets OHW|?hI=[
递延税款借项 Deferred assets debits xX9snSGz
应付票据 Notes payable QN?EI:
q=
应付帐款 Trade creditors xG(iSuz
预收帐款 Adanvances from customers X h}D_c
代销商品款 Consignment-in payables 34[TM 3L].
其他应交款 Other payable to government FA;-D5=
其他应付款 Other creditors 3IjsV5a
应付股利 Proposed dividends R/Z7}Q W
待转资产价值 Donated assets -rjQ^ze
预计负债 Accrued liabilities k4!_(X%8
应付短期债券 Short-term debentures payable C@\5%~tW+
其他流动负债 Other current liabilities 7lA_*t@y
预提费用 Accrued expenses )v11j.D
应付工资 Payroll payable ()
w;~$J
应付福利费 Welfare payable 9:GP~oI j
短期借款-抵押借款 Bank loans - Short term - pledged XN>bv|*q
短期借款-信用借款 Bank loans - Short term - credit "nb.!OG~(
短期借款-担保借款 Bank loans - Short term - guaranteed w
El-
一年内到期长期借款 Long term loans due within one year Rjlp<
一年内到期长期应付款 Long term payable due within one year T
I<3>R
长期借款 Bank loans - Long term ~t/i0pKq.
应付债券-债券面值 Bond payable - Par value <2]D3,.g.
应付债券-债券溢价 Bond payable - Excess WRA L/
应付债券-债券折价 Bond payable - Discount 1X`,7B@pz
应付债券-应计利息 Bond payable - Accrued interest $o;c:Kh$$
长期应付款 Long term payable 80T2EN:$
专项应付款 Specific payable kM1N4N7
其他长期负债 Other long term liabilities bBXLW}W
应交税金-所得税 Tax payable - income tax &['x+vL9
应交税金-增值税 Tax payable - VAT nHH
FHnFf
应交税金-营业税 Tax payable - business tax ~b!la
应交税金-消费税 Tax payable - consumable tax F
u^j- Io
应交税金-其他 Tax payable - others T9!NuKfur
递延税款贷项 Deferred taxation credit 2"6qg>]-t
股本 Share capital 5~T+d1md
已归还投资 Investment returned $~/cxLcT
利润分配-其他转入 Profit appropriation - other transfer in vF pKkS343
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =$L+J O
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $$W2{vr7+
利润分配-提取储备基金 Profit appropriation - reserve fund A+frKoi
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~K;hXf
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L<3+D
利润分配-利润归还投资 Profit appropriation - return investment by profit |5:2
?S2R
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }
XhL`%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8O(L;&h
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `4X.UPJ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -*~
@?
期初未分配利润 Retained earnings, beginning of the year 0!KYi_3
资本公积-股本溢价 Capital surplus - share premium YTmHht{j#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zxIP-QaA
资本公积-接受现金捐赠 Capital surplus - cash donation f-|zh#L
资本公积-股权投资准备 Capital surplus - investment reserve fA?v\'Qq/
资本公积-拨款转入 Capital surplus - subsidiary V/#J>-os}W
资本公积-外币资本折算差额 Capital surplus - foreign currency translation b SgbvnJ
资本公积-其他 Capital surplus - others :dRC$?f4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6&0G'PMf
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Eu"8IM!%-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {fHY[8su0
盈余公积-储备基金 Surplus reserve - reserve fund x-ue1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Oq,@{V@)9k
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K|$c#X
主营业务收入 Sales -K(d]-yv
主营业务成本 Cost of sales ~m,~;
主营业务税金及附加 Sales tax s3y GL
营业费用 Operating expenses &Xh> w(u
管理费用 General and administrative expenses
bKK'U4
财务费用 Financial expenses %#~wFW|]x
投资收益 Investment income Fw{#4
其他业务收入 Other operating income c2,g%(
营业外收入 Non-operating income }o7- 3!{L!
补贴收入 Subsidy income DO~[VK%|
其他业务支出 Other operating expenses Hm!"%
营业外支出 Non-operating expenses 8 l)K3;q_
所得税 Income tax <uJ
{>~
o@_i&4[MW