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 。 W4>8
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现金 Cash in hand rxa8X wo8
银行存款 Cash in bank gvy%`SSW
其他货币资金-外埠存款Other monetary assets - cash in other cities O^:Rm=, $
其他货币资金-银行本票 Other monetary assets - cashier‘s check l'3NiIX
其他货币资金-银行汇票 Other monetary assets - bank draft t}'Oh}CG
其他货币资金-信用卡 Other monetary assets - credit cards $fn Fi|-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +;cw<9%0
其他货币资金-存出投资款 Other monetary assets - cash for investment 2^qY, d L
短期投资-股票投资 Investments - Short term - stocks 7sLs+ |<"
短期投资-债券投资 Investments - Short term - bonds aNXu"US+Sp
短期投资-基金投资 Investments - Short term - funds =gfLl1wY[
短期投资-其他投资 Investments - Short term - others vaK$j!%FE
短期投资跌价准备 Provision for short-term investment QKOo
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长期股权投资-股票投资 Long term equity investment - stocks hsfVKlw-
长期股权投资-其他股权投资 Long term equity investment - others `?Y/:4
长期债券投资-债券投资 Long term securities investemnt - bonds SrHRpxy
长期债券投资-其他债权投资 Long term securities investment - others X.T.^}=
长期投资减值准备 Provision for long-term investment E}1[&
应收票据 Notes receivable MWhFNfS8=
应收股利 Dividends receivable ^$x^JM ]/
应收利息 Interest receivable ~^VcTSY@<L
应收帐款 Trade debtors xQJdt $]U@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z@iY(;Qo
预付帐款 Prepayment ~D kje
应收补贴款 Allowance receivable <cepRjDn
其他应收款 Other debtors ]
YQ*mvI]
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 7 v `Y*D
其他流动资产 Other current assets :5Cw Rg
物资采购 Purchase "& C'K
原材料 Raw materials @+xkd(RfN
包装物 Packing materials x
%x[5.CT
低值易耗品 Low value consumbles 5RlJybN"o
材料成本差异 Material cost difference g<.VW 0
自制半成品 Self-manufactured goods ?}lCS7&
库存商品 Finished goods O[`n{Vl/
商品进销差价 Difference between purchase & sales of commodities Iqo4ING Ii
委托加工物资 Consigned processiong material X8*q[ @$
委托代销商品 Consignment-out YTYYb#"
Q
受托代销商品 Consignment-in U'lrdc" Q
分期收款发出商品 Goods on instalment sales t0?BU~f
存货跌价准备 Provision for obsolete stocks L'[ '7
待摊费用 Prepaid expenses cQ+V 4cW
Z
待处理流动资产损益 Unsettled G/L on current assets [_ H9l)
待处理固定资产损益 Unsettled G/L on fixed assets K<|eZhp~
委托贷款-本金 Consignment loan - principle |
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委托贷款-利息 Consignment loan - interest jkPXkysm
委托贷款-减值准备 Consignment loan - provision R8HA X
固定资产-房屋建筑物 Fixed assets - Buildings 44_ n5vp,T
固定资产-机器设备 Fixed assets - Plant and machinery -{ P)\5.L
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >: wk.<Z-
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation O`Z>Oon?
固定资产减值准备 Impairment of fixed assets 1 k
H
工程物资-专用材料 Project material - specific materials >xH3*0 Lp
工程物资-专用设备 Project material - specific equipment #Q|$&b
工程物资-预付大型设备款 Project material - prepaid for equipment J.O;c5wL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1` 9/[2z
在建工程 Construction in progress k v5D
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在建工程减值准备 Impairment of construction in progress
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固定资产清理 Disposal of fixed assets AY *
无形资产-专利权 Intangible assets - patent :Eob"WH
无形资产-非专利技术 Intangible assets - industrial property and know-how VDQ& Bm JE
无形资产-商标权 Intangible assets - trademark rights kuUH 2:L
无形资产-土地使用权 Intangible assets - land use rights u,'c:RMV
无形资产-商誉 Intangible assets - goodwill S9xC> |<
无形资产减值准备 Impairment of intangible assets o.j;dsZ
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees ,cbP yg
其他长期资产 Other long term assets \3Xt\1qN4
递延税款借项 Deferred assets debits FiFZM
应付票据 Notes payable 1 bv L
应付帐款 Trade creditors 4NbC V)Dm
预收帐款 Adanvances from customers Y3-15: -
代销商品款 Consignment-in payables %`g qV9a
其他应交款 Other payable to government 8@Y@5) Oc
其他应付款 Other creditors V#sANi?mpo
应付股利 Proposed dividends -pLb%f0?
待转资产价值 Donated assets zM)o^Fn2
预计负债 Accrued liabilities 5F0sfX
应付短期债券 Short-term debentures payable K,^b=_]
其他流动负债 Other current liabilities ,,,5pCi\
预提费用 Accrued expenses _39b8s {
应付工资 Payroll payable 6%fU}si
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应付福利费 Welfare payable i44KTC"sB
短期借款-抵押借款 Bank loans - Short term - pledged 47t^{WrT
短期借款-信用借款 Bank loans - Short term - credit SUvHLOA
短期借款-担保借款 Bank loans - Short term - guaranteed 0eb`9y M
一年内到期长期借款 Long term loans due within one year U8.DPRa
一年内到期长期应付款 Long term payable due within one year )_f
"[m %
长期借款 Bank loans - Long term t,RR\
S
应付债券-债券面值 Bond payable - Par value vO"AJ`_
应付债券-债券溢价 Bond payable - Excess
Y .&z $+
应付债券-债券折价 Bond payable - Discount Ak4iG2
应付债券-应计利息 Bond payable - Accrued interest f5`exfdHE
长期应付款 Long term payable $R"~BZbt;
专项应付款 Specific payable \)LY_D:
其他长期负债 Other long term liabilities LR`/p et
应交税金-所得税 Tax payable - income tax >\VZ9bP<
应交税金-增值税 Tax payable - VAT 6
Lz&"C,`
应交税金-营业税 Tax payable - business tax P:CwC"z>sS
应交税金-消费税 Tax payable - consumable tax uT;9xV%ch
应交税金-其他 Tax payable - others dyg1.n#M}
递延税款贷项 Deferred taxation credit LeO5BmwH R
股本 Share capital 'JRkS'ay
已归还投资 Investment returned b %pLjvU
利润分配-其他转入 Profit appropriation - other transfer in F1 MPo;e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve HgG"9WBe%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I,q 3J1
K
利润分配-提取储备基金 Profit appropriation - reserve fund *a\1*Jk
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b/2t@VlL
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |s s_<
利润分配-利润归还投资 Profit appropriation - return investment by profit K _y;<a]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Vwl `A3Y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6h;$^3x$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qzV:N8+,`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~2 = B:;
期初未分配利润 Retained earnings, beginning of the year Fet>KacTht
资本公积-股本溢价 Capital surplus - share premium &
o)j@5Y?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
N )&3(A@
资本公积-接受现金捐赠 Capital surplus - cash donation t0hg!_$bq
资本公积-股权投资准备 Capital surplus - investment reserve $ g#%
资本公积-拨款转入 Capital surplus - subsidiary `_z8DA}E
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ][#]4 _
资本公积-其他 Capital surplus - others 5qUyO kI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yP uT%H&i
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Vx?a&{3]-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &~ uzu{
盈余公积-储备基金 Surplus reserve - reserve fund t[0gN:s
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ue~M .LZb
盈余公积-利润归还投资 Surplus reserve - reture investment by investment R z%+E0
主营业务收入 Sales L# (o(4g2
主营业务成本 Cost of sales #O `n Q
主营业务税金及附加 Sales tax s{h J"lv:
营业费用 Operating expenses V" \t
管理费用 General and administrative expenses VxaJ[s3PQ&
财务费用 Financial expenses P m
V:J9
投资收益 Investment income z q(AN<
其他业务收入 Other operating income +d Ig&}Tr
营业外收入 Non-operating income C\
9eR
补贴收入 Subsidy income H?^Poe(=(
其他业务支出 Other operating expenses %0= |WnF-
营业外支出 Non-operating expenses 8Cwg
V
所得税 Income tax >CNH=
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