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 。 iX$G($[l(
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现金 Cash in hand <Z]#v r q
银行存款 Cash in bank <{isWEW9]3
其他货币资金-外埠存款Other monetary assets - cash in other cities 1( gs({
其他货币资金-银行本票 Other monetary assets - cashier‘s check q#tUDxf(|
其他货币资金-银行汇票 Other monetary assets - bank draft bZ\R0[0
其他货币资金-信用卡 Other monetary assets - credit cards SXk.7bMV6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit QWk3y"
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其他货币资金-存出投资款 Other monetary assets - cash for investment LH5Z@ *0#
短期投资-股票投资 Investments - Short term - stocks 1uAjy(y
短期投资-债券投资 Investments - Short term - bonds I/`"lAFe
短期投资-基金投资 Investments - Short term - funds KLyRb0V
短期投资-其他投资 Investments - Short term - others K6kz{R%`
短期投资跌价准备 Provision for short-term investment j6 GI B_
长期股权投资-股票投资 Long term equity investment - stocks 'OsZD?W{
长期股权投资-其他股权投资 Long term equity investment - others iApq!u,
长期债券投资-债券投资 Long term securities investemnt - bonds m\56B P-AM
长期债券投资-其他债权投资 Long term securities investment - others t(u2%R4<d
长期投资减值准备 Provision for long-term investment <0})%V?-
应收票据 Notes receivable sp,-JZD
应收股利 Dividends receivable |-Uh3WUE6
应收利息 Interest receivable Vh^y6U<
应收帐款 Trade debtors 9MMCWMV
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors `,qft[1
预付帐款 Prepayment /'sv7hg+
应收补贴款 Allowance receivable N1$u@P{
其他应收款 Other debtors zmo2uUEd
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =rA?,74
其他流动资产 Other current assets $*ff]
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物资采购 Purchase
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原材料 Raw materials QQrldc
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包装物 Packing materials h}
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低值易耗品 Low value consumbles Az&>.*
材料成本差异 Material cost difference jH<
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自制半成品 Self-manufactured goods k =5k)}
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库存商品 Finished goods +V4)><
商品进销差价 Difference between purchase & sales of commodities {7o3wxsS
委托加工物资 Consigned processiong material mtmC,jnD
委托代销商品 Consignment-out o-\h;aQJ
受托代销商品 Consignment-in WC#6(H5t$
分期收款发出商品 Goods on instalment sales # L*\ ^ c
存货跌价准备 Provision for obsolete stocks BU:; ;iV8
待摊费用 Prepaid expenses w"j >^#8
待处理流动资产损益 Unsettled G/L on current assets %e~xO x
待处理固定资产损益 Unsettled G/L on fixed assets S(gr>eC5
委托贷款-本金 Consignment loan - principle DpRMXo[
委托贷款-利息 Consignment loan - interest Tn& _ >R
委托贷款-减值准备 Consignment loan - provision `
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固定资产-房屋建筑物 Fixed assets - Buildings danPy2
固定资产-机器设备 Fixed assets - Plant and machinery K!6T8^J H
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h.edb6
固定资产-运输设备 Fixed assets - Automobiles 2l T t
累计折旧 Accumulated depreciation S%iK);
固定资产减值准备 Impairment of fixed assets ^&qK\m_A
工程物资-专用材料 Project material - specific materials t#^Cem<
工程物资-专用设备 Project material - specific equipment cYA: k
工程物资-预付大型设备款 Project material - prepaid for equipment =A'>1N
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $e \s8$EO
在建工程 Construction in progress U#z"t&o=L
在建工程减值准备 Impairment of construction in progress \n{# r`T
固定资产清理 Disposal of fixed assets 1#vu)a1+b
无形资产-专利权 Intangible assets - patent Z[#8F&QV!m
无形资产-非专利技术 Intangible assets - industrial property and know-how o%_-u
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无形资产-商标权 Intangible assets - trademark rights %g9y m@s
无形资产-土地使用权 Intangible assets - land use rights w!m4>w
无形资产-商誉 Intangible assets - goodwill " .7@
无形资产减值准备 Impairment of intangible assets }>{R<[I!G
长期待摊费用 Deferred assets ),x0G*oebj
未确认融资费用 Unrecognized finance fees v3DK0 MW
其他长期资产 Other long term assets $MR1
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递延税款借项 Deferred assets debits Y/s a v;
应付票据 Notes payable <f>77vh0
应付帐款 Trade creditors "yu{b]AU
预收帐款 Adanvances from customers Ue}1(2.v
代销商品款 Consignment-in payables W sHD Ip
其他应交款 Other payable to government jwI2T$
其他应付款 Other creditors Qsbyy >o )
应付股利 Proposed dividends Zz0er|9]Q
待转资产价值 Donated assets
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预计负债 Accrued liabilities & D P"RWT/
应付短期债券 Short-term debentures payable T\gs
其他流动负债 Other current liabilities 1UMEbb
预提费用 Accrued expenses S)EF&S(TC
应付工资 Payroll payable -5*OSA:8x
应付福利费 Welfare payable E-WpsNJ)X
短期借款-抵押借款 Bank loans - Short term - pledged WO>,=^zPJ
短期借款-信用借款 Bank loans - Short term - credit 2hHRitt36
短期借款-担保借款 Bank loans - Short term - guaranteed
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一年内到期长期借款 Long term loans due within one year |b\a)1Po:
一年内到期长期应付款 Long term payable due within one year p*<Jg l
长期借款 Bank loans - Long term ]!TE
应付债券-债券面值 Bond payable - Par value ;`
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应付债券-债券溢价 Bond payable - Excess [[[C`H@
应付债券-债券折价 Bond payable - Discount _g Mr ]%Q
应付债券-应计利息 Bond payable - Accrued interest o(tJc}Mh+(
长期应付款 Long term payable pL u5x<
专项应付款 Specific payable {iyJ
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其他长期负债 Other long term liabilities a j4ZS
应交税金-所得税 Tax payable - income tax ,u}wW*?,sT
应交税金-增值税 Tax payable - VAT H'i\N?VL
应交税金-营业税 Tax payable - business tax ^li3*#eT
应交税金-消费税 Tax payable - consumable tax x_3B) &9
应交税金-其他 Tax payable - others 6 $Om OCA%
递延税款贷项 Deferred taxation credit NnAIL;WS
股本 Share capital 2D:/.9= 8v
已归还投资 Investment returned =Htt'""DN
利润分配-其他转入 Profit appropriation - other transfer in lW"0fZ_x'E
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?GX@&_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6 |=]i-8
利润分配-提取储备基金 Profit appropriation - reserve fund ,|*Gr" Q=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund GJdL1ptc
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +s<6eHpm
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends O1\4WG%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <oXBkCi0r
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?$`kT..j,u
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )"?'~ 5A
期初未分配利润 Retained earnings, beginning of the year %f<>Kwr`2
资本公积-股本溢价 Capital surplus - share premium >K'dgJ245
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +tk`$g
资本公积-接受现金捐赠 Capital surplus - cash donation %<^^ Mw
资本公积-股权投资准备 Capital surplus - investment reserve zsuqRM
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资本公积-拨款转入 Capital surplus - subsidiary U? dad}7
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;HCK iHC
资本公积-其他 Capital surplus - others '`;=d<'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F ;_c x
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &yP|t":HWX
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &w9*pJR %
盈余公积-储备基金 Surplus reserve - reserve fund E q4tc Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]-t>F
盈余公积-利润归还投资 Surplus reserve - reture investment by investment J#Q >dC7
主营业务收入 Sales " O
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主营业务成本 Cost of sales T
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主营业务税金及附加 Sales tax .RmFYV0,
营业费用 Operating expenses .<vXj QE
管理费用 General and administrative expenses CA|l|
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财务费用 Financial expenses [f:&aS+
投资收益 Investment income 7(D)U)9h
其他业务收入 Other operating income kxJs4BY0
营业外收入 Non-operating income o6^ETQ
补贴收入 Subsidy income 6&]Z'nW0k
其他业务支出 Other operating expenses oAifM 1*0
营业外支出 Non-operating expenses ? #a&eW
所得税 Income tax CF3x\6.q}
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