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 。 -Iis/X
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现金 Cash in hand lD{*Z spz
银行存款 Cash in bank _'4S1
其他货币资金-外埠存款Other monetary assets - cash in other cities K
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其他货币资金-银行本票 Other monetary assets - cashier‘s check H>Ucmd;ay
其他货币资金-银行汇票 Other monetary assets - bank draft 6a<zZO`Z6+
其他货币资金-信用卡 Other monetary assets - credit cards &;sW4j
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit )}P/xY0
其他货币资金-存出投资款 Other monetary assets - cash for investment K)
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短期投资-股票投资 Investments - Short term - stocks A+j!VM
短期投资-债券投资 Investments - Short term - bonds eL<jA9cJ9
短期投资-基金投资 Investments - Short term - funds !b=W>5h
短期投资-其他投资 Investments - Short term - others 0cDP:EzR;
短期投资跌价准备 Provision for short-term investment :G#+5 }
长期股权投资-股票投资 Long term equity investment - stocks {
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长期股权投资-其他股权投资 Long term equity investment - others %@:6&
长期债券投资-债券投资 Long term securities investemnt - bonds ,"F0#5
长期债券投资-其他债权投资 Long term securities investment - others a`[9<AM1#
长期投资减值准备 Provision for long-term investment &F:.OVzX
应收票据 Notes receivable D &@Iuo
应收股利 Dividends receivable |?]doBm|
应收利息 Interest receivable
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应收帐款 Trade debtors Y;'SD{On
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors WEJ-K<A(
预付帐款 Prepayment 'F#dv[N
应收补贴款 Allowance receivable BOh^oQh
其他应收款 Other debtors (tX)r4VU
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 1w,34*- }
其他流动资产 Other current assets 2[;~@n1P
物资采购 Purchase <s7cCpUFP
原材料 Raw materials S;y4Z:!
包装物 Packing materials !.-u'6e
低值易耗品 Low value consumbles i"=lxqWeaV
材料成本差异 Material cost difference MTN*{ug2:
自制半成品 Self-manufactured goods }'fa f{W
库存商品 Finished goods ktS^^!,l%
商品进销差价 Difference between purchase & sales of commodities ~A1!!rJX
委托加工物资 Consigned processiong material #@xB ?u-0q
委托代销商品 Consignment-out ky-nP8L}
受托代销商品 Consignment-in FE]UqB
分期收款发出商品 Goods on instalment sales IibYG F
存货跌价准备 Provision for obsolete stocks Zxhbnl6
待摊费用 Prepaid expenses u>G9r#~`k
待处理流动资产损益 Unsettled G/L on current assets aL`wz !
待处理固定资产损益 Unsettled G/L on fixed assets `uUzBV.FR
委托贷款-本金 Consignment loan - principle (Zd(?">i
委托贷款-利息 Consignment loan - interest *nHuGla
委托贷款-减值准备 Consignment loan - provision jd,i
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固定资产-房屋建筑物 Fixed assets - Buildings }r! +wp
固定资产-机器设备 Fixed assets - Plant and machinery _Gf-s51s
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dgIH`<U$
固定资产-运输设备 Fixed assets - Automobiles Aq*?Q/pV
累计折旧 Accumulated depreciation =<#G~8WYz
固定资产减值准备 Impairment of fixed assets T1*.3_wtP
工程物资-专用材料 Project material - specific materials D/~1?p
工程物资-专用设备 Project material - specific equipment la)^`STh
工程物资-预付大型设备款 Project material - prepaid for equipment wpN3-D
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production RRB=JP{r
在建工程 Construction in progress gua7<z6=eh
在建工程减值准备 Impairment of construction in progress <nN.$4~X
固定资产清理 Disposal of fixed assets 1Y J?Y
无形资产-专利权 Intangible assets - patent 5 7t.Ud
无形资产-非专利技术 Intangible assets - industrial property and know-how ^ =n7E
无形资产-商标权 Intangible assets - trademark rights )5LT!14
无形资产-土地使用权 Intangible assets - land use rights >*VvV/UU
无形资产-商誉 Intangible assets - goodwill w$AR
无形资产减值准备 Impairment of intangible assets R ZQH#+*t}
长期待摊费用 Deferred assets '?mF,Co{
未确认融资费用 Unrecognized finance fees \~z$'3H`
其他长期资产 Other long term assets gwQMy$
递延税款借项 Deferred assets debits $Se
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应付票据 Notes payable -{k8^o7$
应付帐款 Trade creditors
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预收帐款 Adanvances from customers 9Dgs
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代销商品款 Consignment-in payables [A/2
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其他应交款 Other payable to government ,LN^Zx*
其他应付款 Other creditors Mmu#
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应付股利 Proposed dividends 8cG`We8l&
待转资产价值 Donated assets *jbPy?%oY
预计负债 Accrued liabilities :;yrYAyT3
应付短期债券 Short-term debentures payable Q,^/Lm|]k
其他流动负债 Other current liabilities } `Ya;
预提费用 Accrued expenses Y`(Ri-U4
应付工资 Payroll payable DAP/
应付福利费 Welfare payable -` ViuDX=
短期借款-抵押借款 Bank loans - Short term - pledged )!\6 "{
短期借款-信用借款 Bank loans - Short term - credit N+B!AK0.
短期借款-担保借款 Bank loans - Short term - guaranteed NRJp8G Z%U
一年内到期长期借款 Long term loans due within one year l^nvwm`f#:
一年内到期长期应付款 Long term payable due within one year $zp|()_
长期借款 Bank loans - Long term uJ
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应付债券-债券面值 Bond payable - Par value q,@#
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应付债券-债券溢价 Bond payable - Excess 2=n
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应付债券-债券折价 Bond payable - Discount 7=^}{
应付债券-应计利息 Bond payable - Accrued interest B I)@n:p
长期应付款 Long term payable n}IGxum8`
专项应付款 Specific payable >Ti%Th,
其他长期负债 Other long term liabilities @4T
应交税金-所得税 Tax payable - income tax 9!Q ZuZY
应交税金-增值税 Tax payable - VAT h7q{i|5
应交税金-营业税 Tax payable - business tax 1Ub=RyB
应交税金-消费税 Tax payable - consumable tax c{I]!y^!
应交税金-其他 Tax payable - others X5[vQ3^
递延税款贷项 Deferred taxation credit bUm
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股本 Share capital _7Y-gy#\a
已归还投资 Investment returned |<h}'
利润分配-其他转入 Profit appropriation - other transfer in } SWp~3P
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IiqqdU]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve SfC* ZM}<
利润分配-提取储备基金 Profit appropriation - reserve fund qX5>[qf-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund CU\gx*=E
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aYT!xdCI
利润分配-利润归还投资 Profit appropriation - return investment by profit YR-G:-(#b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends SA}Dkt&,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [;Lgbgt3f
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'LPyh ;!f
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uK$ Xqo%L
期初未分配利润 Retained earnings, beginning of the year heou\;GI"
资本公积-股本溢价 Capital surplus - share premium %K|f,w=m
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZAn @NA=
资本公积-接受现金捐赠 Capital surplus - cash donation {c9 fv H
资本公积-股权投资准备 Capital surplus - investment reserve 9X 4[Zk
资本公积-拨款转入 Capital surplus - subsidiary C0N}B1-MU
资本公积-外币资本折算差额 Capital surplus - foreign currency translation wrgB =o
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X/2GTU7?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5["3[h
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?[zw5fUDS
盈余公积-储备基金 Surplus reserve - reserve fund *{#C;"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |{kbc0*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment g]: [^p
主营业务收入 Sales l 1k&@1"
主营业务成本 Cost of sales g{6jN
主营业务税金及附加 Sales tax \z.bORy
营业费用 Operating expenses ">.k 6Q
管理费用 General and administrative expenses ]b%U9hmL^f
财务费用 Financial expenses %6uZb sa
投资收益 Investment income L}rZ1wV6
其他业务收入 Other operating income HP]5"ziA
营业外收入 Non-operating income d-1D:Hs?
补贴收入 Subsidy income O)vGIp?f't
其他业务支出 Other operating expenses d=^QK{8
营业外支出 Non-operating expenses "ymR8y'
所得税 Income tax F*@2 )
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