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 。 }uHc7gTBF7
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现金 Cash in hand |O
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银行存款 Cash in bank 7t04!dD}
其他货币资金-外埠存款Other monetary assets - cash in other cities 6ZG)`u".("
其他货币资金-银行本票 Other monetary assets - cashier‘s check "}OFwes
其他货币资金-银行汇票 Other monetary assets - bank draft Y$ChMf
其他货币资金-信用卡 Other monetary assets - credit cards ,#wVqBEk
其他货币资金-信用证保证金 Other monetary assets - L/C deposit hx^a&"
其他货币资金-存出投资款 Other monetary assets - cash for investment 3-mw-;.
短期投资-股票投资 Investments - Short term - stocks 34oL l#q*
短期投资-债券投资 Investments - Short term - bonds ZM #WdP
短期投资-基金投资 Investments - Short term - funds @^` <iTK&p
短期投资-其他投资 Investments - Short term - others 7@lXN8_f
短期投资跌价准备 Provision for short-term investment 9iF e^^<ss
长期股权投资-股票投资 Long term equity investment - stocks Nr[Rp
长期股权投资-其他股权投资 Long term equity investment - others h+74W0
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长期债券投资-债券投资 Long term securities investemnt - bonds N6J$z\
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长期债券投资-其他债权投资 Long term securities investment - others w@: ]]R
长期投资减值准备 Provision for long-term investment ^X&9"x)4
应收票据 Notes receivable 6 gKOpa
应收股利 Dividends receivable q~^:S~q
应收利息 Interest receivable fiZv+R<x1
应收帐款 Trade debtors ,oG"wgf
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors '!2t9B8XX
预付帐款 Prepayment P+b^;+\1s
应收补贴款 Allowance receivable n21$57`4
其他应收款 Other debtors ob00(?;H
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^J
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其他流动资产 Other current assets UeICn@)\y
物资采购 Purchase eurudl
原材料 Raw materials ;yZ N
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包装物 Packing materials *(`. h\+
低值易耗品 Low value consumbles O5{XT]:
材料成本差异 Material cost difference %8*d)AB:
自制半成品 Self-manufactured goods )j6>b-H
库存商品 Finished goods >1~`tP
商品进销差价 Difference between purchase & sales of commodities btF%}<o)
委托加工物资 Consigned processiong material vf yv a
委托代销商品 Consignment-out A pjqSz"
受托代销商品 Consignment-in -$)Et |
分期收款发出商品 Goods on instalment sales K%} I}8M
存货跌价准备 Provision for obsolete stocks Q*C4
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待摊费用 Prepaid expenses . zAafi0
待处理流动资产损益 Unsettled G/L on current assets -{*V)
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待处理固定资产损益 Unsettled G/L on fixed assets +lT]s #Fif
委托贷款-本金 Consignment loan - principle 7:L~n(QpP
委托贷款-利息 Consignment loan - interest 4sj %:
委托贷款-减值准备 Consignment loan - provision 4:@|q :DR
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery =Yj[MVn
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +=h!?<*C8
固定资产-运输设备 Fixed assets - Automobiles G z XP
累计折旧 Accumulated depreciation %~ 5Q^3$O
固定资产减值准备 Impairment of fixed assets 12PE{Mu t
工程物资-专用材料 Project material - specific materials @L!#i*> 9
工程物资-专用设备 Project material - specific equipment b(q& }60
工程物资-预付大型设备款 Project material - prepaid for equipment tKeO+6 l
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a1`cI5n
在建工程 Construction in progress zzQH@D1
在建工程减值准备 Impairment of construction in progress I|IlFu?O=
固定资产清理 Disposal of fixed assets vEe
无形资产-专利权 Intangible assets - patent E
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无形资产-非专利技术 Intangible assets - industrial property and know-how qX'a&~s)n
无形资产-商标权 Intangible assets - trademark rights wDhcHB
无形资产-土地使用权 Intangible assets - land use rights =+h!JgY/L
无形资产-商誉 Intangible assets - goodwill g yQ
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无形资产减值准备 Impairment of intangible assets :3>yr5a 7-
长期待摊费用 Deferred assets b<(UmRxx3
未确认融资费用 Unrecognized finance fees Au._n,<
其他长期资产 Other long term assets 'B5J.Xe:
递延税款借项 Deferred assets debits aF{i
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应付票据 Notes payable /C"s_:m;3
应付帐款 Trade creditors 9BD|uU;0
预收帐款 Adanvances from customers 6J- }&U
代销商品款 Consignment-in payables 8Qz7uPq
其他应交款 Other payable to government 2Ml2Ue-9
其他应付款 Other creditors e6i./bf3
应付股利 Proposed dividends 8}oDRN!J
待转资产价值 Donated assets z#J/*712
预计负债 Accrued liabilities !-RpRRR[Co
应付短期债券 Short-term debentures payable 0*;9CH=BE
其他流动负债 Other current liabilities ?SO F
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预提费用 Accrued expenses CotMV^
应付工资 Payroll payable b#;N!V
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应付福利费 Welfare payable /-YlC (kL
短期借款-抵押借款 Bank loans - Short term - pledged W x|6A#cg!
短期借款-信用借款 Bank loans - Short term - credit : z} _y&]
短期借款-担保借款 Bank loans - Short term - guaranteed O?,i?
一年内到期长期借款 Long term loans due within one year _d0-%B
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一年内到期长期应付款 Long term payable due within one year O mh&)|Iql
长期借款 Bank loans - Long term (bFWT_CChz
应付债券-债券面值 Bond payable - Par value ,c7 u
应付债券-债券溢价 Bond payable - Excess WUW b 5xA
应付债券-债券折价 Bond payable - Discount ?> M oV5
应付债券-应计利息 Bond payable - Accrued interest `{|}LFS >
长期应付款 Long term payable @oqi@&L'C
专项应付款 Specific payable 'Tf#S@o
其他长期负债 Other long term liabilities YNJpQAuSn)
应交税金-所得税 Tax payable - income tax uU ?37V
应交税金-增值税 Tax payable - VAT G2+)R^FSC
应交税金-营业税 Tax payable - business tax 8P<UO
应交税金-消费税 Tax payable - consumable tax 2 .Eu+*UC
应交税金-其他 Tax payable - others %hQMC
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递延税款贷项 Deferred taxation credit '^F|k`$r
股本 Share capital $ XQ;~i
已归还投资 Investment returned sPE)m_u
利润分配-其他转入 Profit appropriation - other transfer in bDZ K Q&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8 `inRfpY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^Azt.\fMX
利润分配-提取储备基金 Profit appropriation - reserve fund (| 36!-(iK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cJHABdK-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Xc9p;B>^Ts
利润分配-利润归还投资 Profit appropriation - return investment by profit 1IF'>*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends V^ Mf4!A(y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "x.6W !
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #lyM+.T
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _8x'GK
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期初未分配利润 Retained earnings, beginning of the year 94h_t@Q/1
资本公积-股本溢价 Capital surplus - share premium YM`:L
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *_ {
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资本公积-接受现金捐赠 Capital surplus - cash donation !rsa4t@ t
资本公积-股权投资准备 Capital surplus - investment reserve w$b+R8.n)
资本公积-拨款转入 Capital surplus - subsidiary yUD_ w
资本公积-外币资本折算差额 Capital surplus - foreign currency translation bRK CY6
资本公积-其他 Capital surplus - others R8=I)I -8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oeu|/\+HW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^)9MzD^_nV
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xs2,t*
盈余公积-储备基金 Surplus reserve - reserve fund k W<Yda<a
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (^DLCP#*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment O? nPxa<
主营业务收入 Sales j.=UI-&m
主营业务成本 Cost of sales RV0>-@/x
主营业务税金及附加 Sales tax Xr @l+zr
营业费用 Operating expenses VjA wn}eO
管理费用 General and administrative expenses dN]Zs9]
财务费用 Financial expenses {[M0y*^64$
投资收益 Investment income YM #
其他业务收入 Other operating income . 0nn0)"
营业外收入 Non-operating income 2~G,Ia
补贴收入 Subsidy income i\kTm?BQZ
其他业务支出 Other operating expenses p@?7^nIR*u
营业外支出 Non-operating expenses b(P HZCy#
所得税 Income tax u( V
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