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 。 5<Y-?23
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现金 Cash in hand fe7DS)U
银行存款 Cash in bank ef]60OtP
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check |=#uzp7*
其他货币资金-银行汇票 Other monetary assets - bank draft =R0#WMf$@
其他货币资金-信用卡 Other monetary assets - credit cards U\UlQp?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |"k+j_/+
其他货币资金-存出投资款 Other monetary assets - cash for investment e18}`<tW-
短期投资-股票投资 Investments - Short term - stocks FWuk@t[<O
短期投资-债券投资 Investments - Short term - bonds *!L
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短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others pR7 D3Q:^7
短期投资跌价准备 Provision for short-term investment )U:W
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长期股权投资-股票投资 Long term equity investment - stocks ,Cj` 0v#
长期股权投资-其他股权投资 Long term equity investment - others |Whkq
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长期债券投资-债券投资 Long term securities investemnt - bonds A9ru]|?
长期债券投资-其他债权投资 Long term securities investment - others 9Xeg&Z|!
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable Nx<%'-9)|
应收股利 Dividends receivable rPF2IS(5
应收利息 Interest receivable 2[Vs@X
应收帐款 Trade debtors "[wP1n!G
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]B9Ut&mF;
预付帐款 Prepayment nVv=smVOt
应收补贴款 Allowance receivable *)um^O
其他应收款 Other debtors xQ@gh
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #~:@H&f790
其他流动资产 Other current assets WcKL=Z?(
物资采购 Purchase LLW
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原材料 Raw materials VT5o#NR{R
包装物 Packing materials kac]Rh8vO
低值易耗品 Low value consumbles c_)lTI4
材料成本差异 Material cost difference uz[5h0c
自制半成品 Self-manufactured goods <#No t1R
库存商品 Finished goods W5zlU2
商品进销差价 Difference between purchase & sales of commodities nZ~J&QK-
委托加工物资 Consigned processiong material 7N
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委托代销商品 Consignment-out E:S (v
受托代销商品 Consignment-in ky|Py
分期收款发出商品 Goods on instalment sales $+p4X# _
存货跌价准备 Provision for obsolete stocks i8>^{GODR
待摊费用 Prepaid expenses -+Ab[
待处理流动资产损益 Unsettled G/L on current assets V]0~BV
待处理固定资产损益 Unsettled G/L on fixed assets }pL#C
委托贷款-本金 Consignment loan - principle 6YpP/
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委托贷款-利息 Consignment loan - interest _Sn7z?
委托贷款-减值准备 Consignment loan - provision %TA@-tK=
固定资产-房屋建筑物 Fixed assets - Buildings D+69U[P_A
固定资产-机器设备 Fixed assets - Plant and machinery %Astfn(U{4
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o%$'-N
固定资产-运输设备 Fixed assets - Automobiles 3ew`e"s
累计折旧 Accumulated depreciation 2]/[
固定资产减值准备 Impairment of fixed assets dMjAG7U
工程物资-专用材料 Project material - specific materials =U_O;NC
工程物资-专用设备 Project material - specific equipment <R@w0b>
工程物资-预付大型设备款 Project material - prepaid for equipment kSH|+K\M4
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production R[_UbN 28
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress = ,^eQZR:
固定资产清理 Disposal of fixed assets KI~M.2pk
无形资产-专利权 Intangible assets - patent B kWoK/f4
无形资产-非专利技术 Intangible assets - industrial property and know-how Hv.nO-c
无形资产-商标权 Intangible assets - trademark rights MNZD-[
无形资产-土地使用权 Intangible assets - land use rights |XoW
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无形资产-商誉 Intangible assets - goodwill k\`~v$R3
无形资产减值准备 Impairment of intangible assets s'^"s_j
长期待摊费用 Deferred assets '}.Z' %;
未确认融资费用 Unrecognized finance fees ?Z[`sm
其他长期资产 Other long term assets mu#
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递延税款借项 Deferred assets debits Qg' {RAV8
应付票据 Notes payable j1U,X
应付帐款 Trade creditors *mTx0sQz(J
预收帐款 Adanvances from customers [
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代销商品款 Consignment-in payables (!^; ar^
其他应交款 Other payable to government yJGM"$
其他应付款 Other creditors MH=;[ | N
应付股利 Proposed dividends d1=fA%pJ
待转资产价值 Donated assets 1T@#gE["Ic
预计负债 Accrued liabilities TSHQ>kP
应付短期债券 Short-term debentures payable cop \o4ia
其他流动负债 Other current liabilities u AmDXqJ3
预提费用 Accrued expenses UjrML
应付工资 Payroll payable k x26nDT(
应付福利费 Welfare payable "de3Sbj@?
短期借款-抵押借款 Bank loans - Short term - pledged -VVJf5/
短期借款-信用借款 Bank loans - Short term - credit I#U"DwM
短期借款-担保借款 Bank loans - Short term - guaranteed oUG!=.1}K5
一年内到期长期借款 Long term loans due within one year >p|tIST
一年内到期长期应付款 Long term payable due within one year XAF*jevr
长期借款 Bank loans - Long term 6o!Y^^/U
应付债券-债券面值 Bond payable - Par value iR(jCD?) Y
应付债券-债券溢价 Bond payable - Excess pwG" _|h
应付债券-债券折价 Bond payable - Discount QKt[Kte
应付债券-应计利息 Bond payable - Accrued interest sp'f>F2]
长期应付款 Long term payable m"y_@Jk
专项应付款 Specific payable Bp>Z?"hTe
其他长期负债 Other long term liabilities N(@B3%H2/J
应交税金-所得税 Tax payable - income tax ^a+H`RD
应交税金-增值税 Tax payable - VAT aHdXlmL
应交税金-营业税 Tax payable - business tax "Gh5
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应交税金-消费税 Tax payable - consumable tax sF+Bu'9A
应交税金-其他 Tax payable - others %;-]HI
递延税款贷项 Deferred taxation credit wW?/`>@
股本 Share capital *8?0vkZZ2
已归还投资 Investment returned e qzmEg
利润分配-其他转入 Profit appropriation - other transfer in >azTAX6L3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o+j~~P
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve TCI%Ox|a
利润分配-提取储备基金 Profit appropriation - reserve fund ltH?Ew<]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qZz?i
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,q|;`?R;
利润分配-利润归还投资 Profit appropriation - return investment by profit g=5vnY
利润分配-应付优先股股利 Profit appropriation - preference shares dividends x'IYWo
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve a(BEm_l3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \2Atm,#4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +P5\N,,7R
期初未分配利润 Retained earnings, beginning of the year [x\?._
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资本公积-股本溢价 Capital surplus - share premium y6C3u5`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O h{>xg
资本公积-接受现金捐赠 Capital surplus - cash donation O<KOsu1WW
资本公积-股权投资准备 Capital surplus - investment reserve #Z)8,N
资本公积-拨款转入 Capital surplus - subsidiary Pv3rDQ/Yt|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $>csm
资本公积-其他 Capital surplus - others 8pZGu8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?wpS
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @P@j9yR
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [zv@}@$
盈余公积-储备基金 Surplus reserve - reserve fund w#Di
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @j/|U04_Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment f%2>pQTq@)
主营业务收入 Sales #D2.RN
主营业务成本 Cost of sales EO:
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主营业务税金及附加 Sales tax 2:4:Q[{A
营业费用 Operating expenses Y_SB3 $])
管理费用 General and administrative expenses ;[,r./XmH
财务费用 Financial expenses 9yrSCDu00
投资收益 Investment income <T|?`;K
其他业务收入 Other operating income ^^FqN;
营业外收入 Non-operating income Z|
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补贴收入 Subsidy income
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其他业务支出 Other operating expenses jM%8h$&E
营业外支出 Non-operating expenses lCAD $Ia~
所得税 Income tax {^jk_G\ys
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