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 。 |es?;s'
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现金 Cash in hand "AsKlKz{B
银行存款 Cash in bank 87
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其他货币资金-外埠存款Other monetary assets - cash in other cities %u5L!W&
其他货币资金-银行本票 Other monetary assets - cashier‘s check DpvI[r//'*
其他货币资金-银行汇票 Other monetary assets - bank draft pS'FI@.'{
其他货币资金-信用卡 Other monetary assets - credit cards _M`--.{\O[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~O
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其他货币资金-存出投资款 Other monetary assets - cash for investment ?R$F)g7<
短期投资-股票投资 Investments - Short term - stocks W_\5nF
短期投资-债券投资 Investments - Short term - bonds NflD/q/ L
短期投资-基金投资 Investments - Short term - funds Gi?/C&1T
短期投资-其他投资 Investments - Short term - others }J:U=HJ
短期投资跌价准备 Provision for short-term investment %In A+5s`
长期股权投资-股票投资 Long term equity investment - stocks '$ =>
长期股权投资-其他股权投资 Long term equity investment - others p93r'&Q
长期债券投资-债券投资 Long term securities investemnt - bonds 7XTkX"zKj
长期债券投资-其他债权投资 Long term securities investment - others Bn#?zI
长期投资减值准备 Provision for long-term investment 8pIP
应收票据 Notes receivable ?mFv0_!O
应收股利 Dividends receivable fzb29 -
应收利息 Interest receivable
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应收帐款 Trade debtors hKLCJ# T
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @ "Fme-~
预付帐款 Prepayment c
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应收补贴款 Allowance receivable a!7A_q8M
其他应收款 Other debtors =jOv] /
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4:$4u@
其他流动资产 Other current assets eg\v0Y!rI
物资采购 Purchase G'Q -An%z
原材料 Raw materials P;=n9hgHI
包装物 Packing materials `scR*]f1+
低值易耗品 Low value consumbles V@e?#iz
材料成本差异 Material cost difference p*4':TFuD;
自制半成品 Self-manufactured goods D[a CsaR
库存商品 Finished goods "7'J &^|
商品进销差价 Difference between purchase & sales of commodities ~:kZgUP_f
委托加工物资 Consigned processiong material rb5~XnJk
委托代销商品 Consignment-out #%iDT6
受托代销商品 Consignment-in \qdHX
分期收款发出商品 Goods on instalment sales 0%&1\rm+j
存货跌价准备 Provision for obsolete stocks wSzv | \
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待摊费用 Prepaid expenses tZ: _ag)o
待处理流动资产损益 Unsettled G/L on current assets P k{_(ybaY
待处理固定资产损益 Unsettled G/L on fixed assets @r/# -?W
委托贷款-本金 Consignment loan - principle \HxT@U
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委托贷款-利息 Consignment loan - interest A-Sv;/ yD_
委托贷款-减值准备 Consignment loan - provision !;&p"E|b#
固定资产-房屋建筑物 Fixed assets - Buildings 3oGt3 F{gZ
固定资产-机器设备 Fixed assets - Plant and machinery kO.%9wFbz
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~
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固定资产-运输设备 Fixed assets - Automobiles q8X f eoUV
累计折旧 Accumulated depreciation @|
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固定资产减值准备 Impairment of fixed assets GY6`JWk
工程物资-专用材料 Project material - specific materials 8'r2D+Vwm
工程物资-专用设备 Project material - specific equipment ][gq#Vx @
工程物资-预付大型设备款 Project material - prepaid for equipment iV5 yJF{ZH
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?i7%x,g(Z
在建工程 Construction in progress bR*-Ht+wd
在建工程减值准备 Impairment of construction in progress 6]V4muz#c
固定资产清理 Disposal of fixed assets X[*<NN
无形资产-专利权 Intangible assets - patent CJ/X}hi,
无形资产-非专利技术 Intangible assets - industrial property and know-how !O+) sbd<
无形资产-商标权 Intangible assets - trademark rights /[a~3^Gs^
无形资产-土地使用权 Intangible assets - land use rights oX#Q<2z*
无形资产-商誉 Intangible assets - goodwill %+ @O#P
无形资产减值准备 Impairment of intangible assets !o
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长期待摊费用 Deferred assets 9Tg IB
未确认融资费用 Unrecognized finance fees O,+1<.;+
其他长期资产 Other long term assets =e/9 &993
递延税款借项 Deferred assets debits 3QV *%
应付票据 Notes payable PlU * X8
应付帐款 Trade creditors NO7J!k?
预收帐款 Adanvances from customers F3N?Nk/
代销商品款 Consignment-in payables [;r)9mh7
其他应交款 Other payable to government 54gBJEhg
其他应付款 Other creditors G"-?&)M#a
应付股利 Proposed dividends (yu/l 6[
待转资产价值 Donated assets N|8P
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预计负债 Accrued liabilities 9A/\h3HrJ
应付短期债券 Short-term debentures payable hEA<o67
其他流动负债 Other current liabilities }6p@lla,%]
预提费用 Accrued expenses iQ tN Aj
应付工资 Payroll payable kW2sY^Rg
应付福利费 Welfare payable fV &KM*W*@
短期借款-抵押借款 Bank loans - Short term - pledged 8;d:-Cp
短期借款-信用借款 Bank loans - Short term - credit 8ZM?)# `@{
短期借款-担保借款 Bank loans - Short term - guaranteed Fu
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一年内到期长期借款 Long term loans due within one year Nh8Q b/::
一年内到期长期应付款 Long term payable due within one year %7"q"A r[
长期借款 Bank loans - Long term 8>trS=;n
应付债券-债券面值 Bond payable - Par value j>*R]mr6
应付债券-债券溢价 Bond payable - Excess g-Mj.owu=
应付债券-债券折价 Bond payable - Discount 8UW^" 4
应付债券-应计利息 Bond payable - Accrued interest .R) D3NZp
长期应付款 Long term payable KK1 gNC4R
专项应付款 Specific payable "9m2/D`=
其他长期负债 Other long term liabilities %z /hf
应交税金-所得税 Tax payable - income tax 0C = 3dnp6
应交税金-增值税 Tax payable - VAT $*SW8'],`
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax -d~4A
应交税金-其他 Tax payable - others J4QXz[dG
递延税款贷项 Deferred taxation credit @XgKYm
股本 Share capital `Bo*{}E
已归还投资 Investment returned r;B8i !gD
利润分配-其他转入 Profit appropriation - other transfer in ) T /0S$@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xO$lsZPG
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1e(E:_t
利润分配-提取储备基金 Profit appropriation - reserve fund O ,J>/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E .r>7`E
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MC?,UDNd%
利润分配-利润归还投资 Profit appropriation - return investment by profit &qMPq->
利润分配-应付优先股股利 Profit appropriation - preference shares dividends )jU)_To
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve NgADKrDU
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s:OFVlC %\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CpA|4'#
期初未分配利润 Retained earnings, beginning of the year qmnZAk
资本公积-股本溢价 Capital surplus - share premium t`WB;o!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve EqyeJq .
资本公积-接受现金捐赠 Capital surplus - cash donation 8
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资本公积-股权投资准备 Capital surplus - investment reserve ?p9VO.^5
资本公积-拨款转入 Capital surplus - subsidiary `{eyvW[Ks
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M9Cv
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资本公积-其他 Capital surplus - others Y,GU%[+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vGc,vjC3x
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *v;!-F&8>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Gn\_+Pj$
盈余公积-储备基金 Surplus reserve - reserve fund P<PJ)>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m`IC6 *
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p M^9c7@!:
主营业务收入 Sales -u&6X,Oq\u
主营业务成本 Cost of sales ~J5+i9T.
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主营业务税金及附加 Sales tax @ x9a?L.48
营业费用 Operating expenses @.osJ}FxA
管理费用 General and administrative expenses \ ,7 f6:
财务费用 Financial expenses 7Ilm{@ b=
投资收益 Investment income 8MK>)P o)
其他业务收入 Other operating income %u`8mi nCt
营业外收入 Non-operating income *YW/_
补贴收入 Subsidy income m$`RcwO
其他业务支出 Other operating expenses )!Jc3%( B
营业外支出 Non-operating expenses ji1 viv
所得税 Income tax K)-U1JE7
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