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 。 Fkc x+d
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现金 Cash in hand Qq T/1^imS
银行存款 Cash in bank >wKu6-
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其他货币资金-外埠存款Other monetary assets - cash in other cities g={]M zh
其他货币资金-银行本票 Other monetary assets - cashier‘s check p9AZ9xr
其他货币资金-银行汇票 Other monetary assets - bank draft 3 +(yI 4
其他货币资金-信用卡 Other monetary assets - credit cards T+;H#&
其他货币资金-信用证保证金 Other monetary assets - L/C deposit . Q XG"R
其他货币资金-存出投资款 Other monetary assets - cash for investment mA(nyF
短期投资-股票投资 Investments - Short term - stocks x*me'?q
短期投资-债券投资 Investments - Short term - bonds m!5HRjOO
短期投资-基金投资 Investments - Short term - funds 'u(=eJ@ 1
短期投资-其他投资 Investments - Short term - others Ak5[ PBbW
短期投资跌价准备 Provision for short-term investment jq57C}X}2
长期股权投资-股票投资 Long term equity investment - stocks X!o[RJY
长期股权投资-其他股权投资 Long term equity investment - others W?qpnPW
长期债券投资-债券投资 Long term securities investemnt - bonds d "B@c;dD
长期债券投资-其他债权投资 Long term securities investment - others (;0$i?3\
长期投资减值准备 Provision for long-term investment 5^i.;>(b
应收票据 Notes receivable /a[V!<"R
应收股利 Dividends receivable EI1W
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应收利息 Interest receivable Nfv="t9e
应收帐款 Trade debtors m$fQ `XzU
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @[MO,J&h
预付帐款 Prepayment _1>SG2h{fV
应收补贴款 Allowance receivable :`0'GM" `
其他应收款 Other debtors v:r D3=M-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors LH=d[3Y
其他流动资产 Other current assets ud0QZ X
物资采购 Purchase q&zny2])
原材料 Raw materials C=N! z
包装物 Packing materials z,pNb%*O
低值易耗品 Low value consumbles -$+,]t^GV
材料成本差异 Material cost difference Hf VHI1f
自制半成品 Self-manufactured goods iv:,fkwG
库存商品 Finished goods }m6f^fs}
商品进销差价 Difference between purchase & sales of commodities EjWgaV
委托加工物资 Consigned processiong material zlH28V
委托代销商品 Consignment-out C ,o :
受托代销商品 Consignment-in .#*D !;f
分期收款发出商品 Goods on instalment sales ]\A1mw-T
存货跌价准备 Provision for obsolete stocks Ri|k<io
待摊费用 Prepaid expenses m_a^ RB (
待处理流动资产损益 Unsettled G/L on current assets Z6
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待处理固定资产损益 Unsettled G/L on fixed assets ;\N79)Gk
委托贷款-本金 Consignment loan - principle RX:R*{] -
委托贷款-利息 Consignment loan - interest }@d>, 1DU
委托贷款-减值准备 Consignment loan - provision L e*`r2
固定资产-房屋建筑物 Fixed assets - Buildings }FrEF\}]_7
固定资产-机器设备 Fixed assets - Plant and machinery /@VsqD
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Pp ,Um(
固定资产-运输设备 Fixed assets - Automobiles :^ n*V6.4
累计折旧 Accumulated depreciation tKwn~T
固定资产减值准备 Impairment of fixed assets rwy+~
工程物资-专用材料 Project material - specific materials P{?;T5ap6
工程物资-专用设备 Project material - specific equipment <mL%P`Jj
工程物资-预付大型设备款 Project material - prepaid for equipment BU`ckK\(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8qn 9|
在建工程 Construction in progress >-b& v $
在建工程减值准备 Impairment of construction in progress kP@H G<~
固定资产清理 Disposal of fixed assets iQqqs`K
无形资产-专利权 Intangible assets - patent >?z:2@Q)B
无形资产-非专利技术 Intangible assets - industrial property and know-how z)
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无形资产-商标权 Intangible assets - trademark rights t<Ot|E x
无形资产-土地使用权 Intangible assets - land use rights /0(%(2jIWl
无形资产-商誉 Intangible assets - goodwill V\0E=M*P
无形资产减值准备 Impairment of intangible assets .46#`4 av
长期待摊费用 Deferred assets P$g^vS+
未确认融资费用 Unrecognized finance fees P >(&glr|
其他长期资产 Other long term assets !NTH.U :g
递延税款借项 Deferred assets debits ?\ZL#)hr"p
应付票据 Notes payable 1w
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应付帐款 Trade creditors =NadAyv
预收帐款 Adanvances from customers EkjgNEXq
代销商品款 Consignment-in payables UbO4%YHt
其他应交款 Other payable to government V^WU8x
其他应付款 Other creditors 28a$NP\KW
应付股利 Proposed dividends {
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待转资产价值 Donated assets V C-d0E0
预计负债 Accrued liabilities )n>+m|IqY(
应付短期债券 Short-term debentures payable eNb pwne
其他流动负债 Other current liabilities 5X#E@3g5
预提费用 Accrued expenses -jB3L:
应付工资 Payroll payable ,!Q]q^{C:W
应付福利费 Welfare payable J? .F\`N)
短期借款-抵押借款 Bank loans - Short term - pledged @ &pqt6/t
短期借款-信用借款 Bank loans - Short term - credit rh66_eV
短期借款-担保借款 Bank loans - Short term - guaranteed 7b, (\Fm
一年内到期长期借款 Long term loans due within one year (,B#t7ka
一年内到期长期应付款 Long term payable due within one year Or8kp/d
长期借款 Bank loans - Long term x: fW~!Xc6
应付债券-债券面值 Bond payable - Par value M/pMs 6
应付债券-债券溢价 Bond payable - Excess D/CIA8h3
应付债券-债券折价 Bond payable - Discount 0OnV0 SIL
应付债券-应计利息 Bond payable - Accrued interest %Ds+GM
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长期应付款 Long term payable 5!(?m~jJ
专项应付款 Specific payable B2Z_]q$n*
其他长期负债 Other long term liabilities (5a1P;_Y
应交税金-所得税 Tax payable - income tax 1y(UgEg
应交税金-增值税 Tax payable - VAT U<^F 4*G
应交税金-营业税 Tax payable - business tax -_em%o3XC
应交税金-消费税 Tax payable - consumable tax GSi>l,y'
应交税金-其他 Tax payable - others j/KO|iNL2
递延税款贷项 Deferred taxation credit BhkoSkr
股本 Share capital lyv4f P
已归还投资 Investment returned V
kjuyK
利润分配-其他转入 Profit appropriation - other transfer in u -3 :k
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !M s[eB
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i{Ds&{
利润分配-提取储备基金 Profit appropriation - reserve fund D=+NxR[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nL-K)G,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r@kP*
利润分配-利润归还投资 Profit appropriation - return investment by profit ac8P\2{"
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3I $>uR
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l 63hLz
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jQ+sn/ROp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .4-,_`T?
期初未分配利润 Retained earnings, beginning of the year tU :EN;H
资本公积-股本溢价 Capital surplus - share premium =r 9r~SR#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y >+mc7n
资本公积-接受现金捐赠 Capital surplus - cash donation %JyXbv3m,
资本公积-股权投资准备 Capital surplus - investment reserve }D;WN@],
资本公积-拨款转入 Capital surplus - subsidiary lz <]5T|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [{
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资本公积-其他 Capital surplus - others -LW [7s$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F_H82BE+3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +&i +Mpb
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u0Nm.--;_3
盈余公积-储备基金 Surplus reserve - reserve fund wW>fV P r
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [eUftr9&0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment qfo
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主营业务收入 Sales p B;3bc
主营业务成本 Cost of sales r] Lc9dL
主营业务税金及附加 Sales tax XYr J/!*.
营业费用 Operating expenses 8|%^3O 0X
管理费用 General and administrative expenses D5,P)[
财务费用 Financial expenses om h{0jA0
投资收益 Investment income 5jxQW
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其他业务收入 Other operating income bm% $86
营业外收入 Non-operating income 7 msAhz
补贴收入 Subsidy income ;j8 )KC
其他业务支出 Other operating expenses \Ae9\Jp8M
营业外支出 Non-operating expenses eKvV*[N a
所得税 Income tax pmWr]G3,*
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