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 。 q
u:To7
ZeTL$E[E}
现金 Cash in hand f+^c@0que
银行存款 Cash in bank qvTJ>FILT
其他货币资金-外埠存款Other monetary assets - cash in other cities ._ih$=
其他货币资金-银行本票 Other monetary assets - cashier‘s check 5Jw"{V?Ak
其他货币资金-银行汇票 Other monetary assets - bank draft
;o%:7&
其他货币资金-信用卡 Other monetary assets - credit cards R.UumBM
其他货币资金-信用证保证金 Other monetary assets - L/C deposit xSOoIsL[
其他货币资金-存出投资款 Other monetary assets - cash for investment uTw|Q{ f
短期投资-股票投资 Investments - Short term - stocks =~$U^IsWA
短期投资-债券投资 Investments - Short term - bonds Gt5$6>A
短期投资-基金投资 Investments - Short term - funds SW=aHM
短期投资-其他投资 Investments - Short term - others 1g81S_T
.
短期投资跌价准备 Provision for short-term investment ^yD"d =z
长期股权投资-股票投资 Long term equity investment - stocks :}y| 4*z
长期股权投资-其他股权投资 Long term equity investment - others CLktNR(45
长期债券投资-债券投资 Long term securities investemnt - bonds TnxU/)
长期债券投资-其他债权投资 Long term securities investment - others -3`Isv
长期投资减值准备 Provision for long-term investment kDg{>mf
应收票据 Notes receivable E -
KK
应收股利 Dividends receivable neIy~H_#!
应收利息 Interest receivable V^ Y*xZ
应收帐款 Trade debtors XqX
I(q^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 776 nWw)
预付帐款 Prepayment tgfM:kzw
应收补贴款 Allowance receivable 1{7_ `[
其他应收款 Other debtors #!Ze\fOC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #Wq#beBb
其他流动资产 Other current assets Hz5;Ruw'
物资采购 Purchase gb9[Meg'
原材料 Raw materials h^v9|~ZJ'7
包装物 Packing materials tPzM7
n|
低值易耗品 Low value consumbles tnNZ`]qY
材料成本差异 Material cost difference ^^'[%ok
自制半成品 Self-manufactured goods 9kUV1?
库存商品 Finished goods -P*
xyI
商品进销差价 Difference between purchase & sales of commodities 6_Fpca3L
委托加工物资 Consigned processiong material ,?fN#gc :
委托代销商品 Consignment-out n)Hk8)^8
受托代销商品 Consignment-in GP Ix@k
分期收款发出商品 Goods on instalment sales KKV)DExv?
存货跌价准备 Provision for obsolete stocks wYa0hNd
待摊费用 Prepaid expenses 4%%B0[Wo_O
待处理流动资产损益 Unsettled G/L on current assets <gR`)YF7
待处理固定资产损益 Unsettled G/L on fixed assets xV?*!m$V%R
委托贷款-本金 Consignment loan - principle .?70=8{
委托贷款-利息 Consignment loan - interest G u6[{u
委托贷款-减值准备 Consignment loan - provision O<bDU0s{M
固定资产-房屋建筑物 Fixed assets - Buildings Ys)+9yPPn
固定资产-机器设备 Fixed assets - Plant and machinery v'K
% %z
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures XEa~)i{O
固定资产-运输设备 Fixed assets - Automobiles FBcm;cjH
累计折旧 Accumulated depreciation N: A3kp
固定资产减值准备 Impairment of fixed assets FSFFk~
工程物资-专用材料 Project material - specific materials mQFa/7FX
工程物资-专用设备 Project material - specific equipment Cv0&prt
工程物资-预付大型设备款 Project material - prepaid for equipment AmgWj/>
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9armirfV'P
在建工程 Construction in progress 2(hvv-
在建工程减值准备 Impairment of construction in progress Ko@zk<~"[
固定资产清理 Disposal of fixed assets !+5C{Hs2
无形资产-专利权 Intangible assets - patent |x*{fXdMhr
无形资产-非专利技术 Intangible assets - industrial property and know-how dEL3?-;'
无形资产-商标权 Intangible assets - trademark rights w<v1
N
无形资产-土地使用权 Intangible assets - land use rights /cM 5
无形资产-商誉 Intangible assets - goodwill $+
0=GN
无形资产减值准备 Impairment of intangible assets B<(Pd
长期待摊费用 Deferred assets N\c&PS
未确认融资费用 Unrecognized finance fees "^Y6ctw
其他长期资产 Other long term assets #aj|vox}
递延税款借项 Deferred assets debits U8EJC
.e&O
应付票据 Notes payable v/]Qq
应付帐款 Trade creditors 4t,zHR6W
预收帐款 Adanvances from customers U0!^m1U:
代销商品款 Consignment-in payables 0S%tsXt+
其他应交款 Other payable to government wwo(n$!\
其他应付款 Other creditors
{VS''Lv
应付股利 Proposed dividends \FIa,5k8
待转资产价值 Donated assets R|nEd/'<
预计负债 Accrued liabilities @gH(/
pFX
应付短期债券 Short-term debentures payable <Z2(qZ^Z
其他流动负债 Other current liabilities s*aH`M7^0
预提费用 Accrued expenses @TdQZZ}G\x
应付工资 Payroll payable q-A`/9
应付福利费 Welfare payable NG!>7$@RV
短期借款-抵押借款 Bank loans - Short term - pledged ;Fx')
短期借款-信用借款 Bank loans - Short term - credit 5{
8x*PSl
短期借款-担保借款 Bank loans - Short term - guaranteed [`y:M&@
一年内到期长期借款 Long term loans due within one year -q'xC: m
一年内到期长期应付款 Long term payable due within one year -iY9GN89c
长期借款 Bank loans - Long term ^2C0oX
应付债券-债券面值 Bond payable - Par value k&MlQ2'!<
应付债券-债券溢价 Bond payable - Excess 0@II&
应付债券-债券折价 Bond payable - Discount ,Wz[tYL*
应付债券-应计利息 Bond payable - Accrued interest A2}Z
*U(;
长期应付款 Long term payable l*F!~J3
专项应付款 Specific payable fR+Ov8PCq
其他长期负债 Other long term liabilities dE 3i=
应交税金-所得税 Tax payable - income tax y%{*uH}SL
应交税金-增值税 Tax payable - VAT &>&dhdTQ
应交税金-营业税 Tax payable - business tax 1mT|o_K{ T
应交税金-消费税 Tax payable - consumable tax ,maAw}=
应交税金-其他 Tax payable - others zAKq7'_=
递延税款贷项 Deferred taxation credit
1m&!l6Jk
股本 Share capital ^Nd|+}
已归还投资 Investment returned r24\DvS
利润分配-其他转入 Profit appropriation - other transfer in a)I=U[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R=][>\7]}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DBu)xr}7A
利润分配-提取储备基金 Profit appropriation - reserve fund QVnO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N+Q(V*:3v
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I}*]m%'-Y
利润分配-利润归还投资 Profit appropriation - return investment by profit aX>4Tw
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S(g<<Te
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F'V+
2,.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wc<2Uc
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !~Hafn-1
期初未分配利润 Retained earnings, beginning of the year m NUN6qVP~
资本公积-股本溢价 Capital surplus - share premium "-0pz\a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kr/1Dsr4
资本公积-接受现金捐赠 Capital surplus - cash donation "Cb.cO$i;
资本公积-股权投资准备 Capital surplus - investment reserve /7UovKKbz
资本公积-拨款转入 Capital surplus - subsidiary Y(#d8o}}#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M^|"be~{'
资本公积-其他 Capital surplus - others USnD7I/b
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >K_$[qP3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XPc9z}/(e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve FT|/WZR
盈余公积-储备基金 Surplus reserve - reserve fund ZaukMEq
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w*&n(zJF>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 42n@:5`{+
主营业务收入 Sales #`N6<nb
主营业务成本 Cost of sales H#1*'e>
主营业务税金及附加 Sales tax c~^]jqid]
营业费用 Operating expenses Q70**qm
管理费用 General and administrative expenses Lyf? V(S
财务费用 Financial expenses 6k@% +<1
投资收益 Investment income Ov~S2?E8
其他业务收入 Other operating income `&|l;zsS
营业外收入 Non-operating income +(I`@5
补贴收入 Subsidy income eB(S+p?
其他业务支出 Other operating expenses (!XYH@Mz<w
营业外支出 Non-operating expenses S5*~r@8h
所得税 Income tax Z?.p%*>`T=
u>3&.t@hU1