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 。 Ffj:xZ9rk
NFLmM
现金 Cash in hand h#]} J}si
银行存款 Cash in bank _gC<%6#V`r
其他货币资金-外埠存款Other monetary assets - cash in other cities
{yt]7^
其他货币资金-银行本票 Other monetary assets - cashier‘s check r.i.w0B(
其他货币资金-银行汇票 Other monetary assets - bank draft z8Dn<h
其他货币资金-信用卡 Other monetary assets - credit cards G:WMocyXI'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @dCu]0oNI
其他货币资金-存出投资款 Other monetary assets - cash for investment o,\%c" mC
短期投资-股票投资 Investments - Short term - stocks l`I]eTo)^
短期投资-债券投资 Investments - Short term - bonds GeHDc[7
短期投资-基金投资 Investments - Short term - funds ).oqlA !
短期投资-其他投资 Investments - Short term - others A$XjzT R
短期投资跌价准备 Provision for short-term investment fwsq:
长期股权投资-股票投资 Long term equity investment - stocks 7U.g4x|<
长期股权投资-其他股权投资 Long term equity investment - others 6^{ hY^Z
长期债券投资-债券投资 Long term securities investemnt - bonds 'b661,+d
长期债券投资-其他债权投资 Long term securities investment - others aGpRdF1;!
长期投资减值准备 Provision for long-term investment ~O1 *]
应收票据 Notes receivable [b#jw,7
应收股利 Dividends receivable ` V^#Sb
应收利息 Interest receivable \|62E):i1
应收帐款 Trade debtors _\]D<\St
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _hh
|/4(
预付帐款 Prepayment j~Gu;%tq
应收补贴款 Allowance receivable m qw !C
其他应收款 Other debtors >D:S) "
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors n;Iey[7_E`
其他流动资产 Other current assets Jh466;
E
物资采购 Purchase =l7LEkR
原材料 Raw materials VpV w:Rh>
包装物 Packing materials 3Vw%[+lY9
低值易耗品 Low value consumbles M\v4{\2l0
材料成本差异 Material cost difference =r-Wy.a@
自制半成品 Self-manufactured goods mu{%%b7|^
库存商品 Finished goods iBo-ANnK9
商品进销差价 Difference between purchase & sales of commodities Q.y KbO<[
委托加工物资 Consigned processiong material r `B+ KQ4
委托代销商品 Consignment-out GU[ Cq=k
受托代销商品 Consignment-in rM=Hd/ki5
分期收款发出商品 Goods on instalment sales oC7#6W:@w
存货跌价准备 Provision for obsolete stocks HqF 8:z?v
待摊费用 Prepaid expenses A\# ? rK
待处理流动资产损益 Unsettled G/L on current assets yPQ{tS*t
待处理固定资产损益 Unsettled G/L on fixed assets $s ]@%
6 f
委托贷款-本金 Consignment loan - principle jQ^Ib]"K
委托贷款-利息 Consignment loan - interest <M&]*|q>g%
委托贷款-减值准备 Consignment loan - provision so 8-e
固定资产-房屋建筑物 Fixed assets - Buildings l&|{uk
固定资产-机器设备 Fixed assets - Plant and machinery w`7l ;7[
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Y 4714
固定资产-运输设备 Fixed assets - Automobiles njq-iU
累计折旧 Accumulated depreciation ,@!d%rL:4]
固定资产减值准备 Impairment of fixed assets .8 6..1
工程物资-专用材料 Project material - specific materials h{JVq72R
工程物资-专用设备 Project material - specific equipment ,3n}*"K
工程物资-预付大型设备款 Project material - prepaid for equipment " LxJPt\
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production n9J>y
ud|
在建工程 Construction in progress &&y@/<t
在建工程减值准备 Impairment of construction in progress {(q U n
固定资产清理 Disposal of fixed assets ` q@ ~78`
无形资产-专利权 Intangible assets - patent \) #3S $L~
无形资产-非专利技术 Intangible assets - industrial property and know-how 7>~iS@7GV
无形资产-商标权 Intangible assets - trademark rights ~% }g"|o
无形资产-土地使用权 Intangible assets - land use rights |n|2)hC
无形资产-商誉 Intangible assets - goodwill VuBp$H(U
无形资产减值准备 Impairment of intangible assets C {,d4K G
长期待摊费用 Deferred assets A+}4 N%kh
未确认融资费用 Unrecognized finance fees W
,U'hk%
其他长期资产 Other long term assets K5p h x
递延税款借项 Deferred assets debits }GC{~
SZ4
应付票据 Notes payable p{,
fW
k
应付帐款 Trade creditors &%bX&;ECzf
预收帐款 Adanvances from customers 8)tyn'~i
代销商品款 Consignment-in payables LtU+w*Gj
其他应交款 Other payable to government lxz %b C@
其他应付款 Other creditors &
vIKN GJ^
应付股利 Proposed dividends .iYg RW=T
待转资产价值 Donated assets vJ'ho
预计负债 Accrued liabilities [< `+9R
应付短期债券 Short-term debentures payable l
)4 OV>
其他流动负债 Other current liabilities a;z cAeX
预提费用 Accrued expenses Wm, , OioK
应付工资 Payroll payable ie ,{C
应付福利费 Welfare payable |S8pq4eKJ_
短期借款-抵押借款 Bank loans - Short term - pledged (j /O=$mJ
短期借款-信用借款 Bank loans - Short term - credit :ox CF0Y
短期借款-担保借款 Bank loans - Short term - guaranteed M@K[i*e
一年内到期长期借款 Long term loans due within one year ( BGipX4
一年内到期长期应付款 Long term payable due within one year gi6_la+
长期借款 Bank loans - Long term +vnaEy
应付债券-债券面值 Bond payable - Par value P}I*SV
0
应付债券-债券溢价 Bond payable - Excess o&O!Ur
应付债券-债券折价 Bond payable - Discount QezK&iJg
应付债券-应计利息 Bond payable - Accrued interest p[eRK .$!
长期应付款 Long term payable 7.t$#fzi
专项应付款 Specific payable +W1rm$Q
其他长期负债 Other long term liabilities DXGO-]!!0
应交税金-所得税 Tax payable - income tax :
L>d]Hn
应交税金-增值税 Tax payable - VAT b 2Hpu ej
应交税金-营业税 Tax payable - business tax RW)C<g
应交税金-消费税 Tax payable - consumable tax # 9t/j`{
应交税金-其他 Tax payable - others k);!H +
递延税款贷项 Deferred taxation credit ex1 ecPpN
股本 Share capital k?#6j1pn
已归还投资 Investment returned )/JC.d#
利润分配-其他转入 Profit appropriation - other transfer in N#:"X;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?xet:#R'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >xjy
P!bca
利润分配-提取储备基金 Profit appropriation - reserve fund @ RP|?Xc{?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3{l"E(qqZ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4Uiqi{}
利润分配-利润归还投资 Profit appropriation - return investment by profit $3ILVT
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;gyE5n-{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %([c4el>\F
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bsm,lx]bH^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9wC; m :
期初未分配利润 Retained earnings, beginning of the year i&$uG[&P
资本公积-股本溢价 Capital surplus - share premium 7,zARWB!?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +\%z
y=
资本公积-接受现金捐赠 Capital surplus - cash donation 2~<0<^j/]
资本公积-股权投资准备 Capital surplus - investment reserve C 0%%@
2+
资本公积-拨款转入 Capital surplus - subsidiary AL0Rn e N
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2&m7pcls
资本公积-其他 Capital surplus - others ?zEF?LJoK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve UU;:x"4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EH ZSM5hu
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R;o_ *
盈余公积-储备基金 Surplus reserve - reserve fund `{Jb{L@f
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +0
MKh
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1%,Z&@^j
主营业务收入 Sales f<wgZM
主营业务成本 Cost of sales c 0 |p34
主营业务税金及附加 Sales tax z@i4dC
营业费用 Operating expenses m"R(_E
5
管理费用 General and administrative expenses l+6(|"md
财务费用 Financial expenses ho1F8TG=
投资收益 Investment income p2G8 Qls
其他业务收入 Other operating income z"3c+?2
营业外收入 Non-operating income P `"7m-
补贴收入 Subsidy income 6{'6_4;Fv(
其他业务支出 Other operating expenses ^ne8~
;Q
营业外支出 Non-operating expenses S2)S/ nf
所得税 Income tax +b+sQ<w?.
o3=kF
