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 。
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现金 Cash in hand EJ%Kr$51K
银行存款 Cash in bank y7x& /2
其他货币资金-外埠存款Other monetary assets - cash in other cities EAdr}io
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3ih3O
其他货币资金-银行汇票 Other monetary assets - bank draft o'Uaz*-po
其他货币资金-信用卡 Other monetary assets - credit cards ! H^,p$`[i
其他货币资金-信用证保证金 Other monetary assets - L/C deposit rt _k }
其他货币资金-存出投资款 Other monetary assets - cash for investment o \#C#NiT
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds &=KNKE`
短期投资-基金投资 Investments - Short term - funds -msfiO
短期投资-其他投资 Investments - Short term - others _3 pME9l
短期投资跌价准备 Provision for short-term investment r?:zKj8/u
长期股权投资-股票投资 Long term equity investment - stocks (= T%eJ6
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长期股权投资-其他股权投资 Long term equity investment - others 2b[R^O}
长期债券投资-债券投资 Long term securities investemnt - bonds <{z*6FM!'
长期债券投资-其他债权投资 Long term securities investment - others [110[i^
长期投资减值准备 Provision for long-term investment pPa
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应收票据 Notes receivable #Yqj27&
应收股利 Dividends receivable K [.*8
应收利息 Interest receivable cLZaQsS%
应收帐款 Trade debtors e[>c>F^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors RTL A*
预付帐款 Prepayment ]1^F
应收补贴款 Allowance receivable [!<W{ ($5
其他应收款 Other debtors ^L,Uz:[J
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets fFSQLtm?E
物资采购 Purchase 4P>4d +
原材料 Raw materials ik;
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包装物 Packing materials u>K(m))5W3
低值易耗品 Low value consumbles 4U;Zs3
材料成本差异 Material cost difference kT =KxS{
自制半成品 Self-manufactured goods 0tFR.
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库存商品 Finished goods g5\EVcHkz
商品进销差价 Difference between purchase & sales of commodities .?Pghqq.
委托加工物资 Consigned processiong material =!~6RwwwY
委托代销商品 Consignment-out (FY<% .Pa
受托代销商品 Consignment-in |})7\o
分期收款发出商品 Goods on instalment sales JM& :dzyIP
存货跌价准备 Provision for obsolete stocks fx"~WeV cO
待摊费用 Prepaid expenses tn\PxT
待处理流动资产损益 Unsettled G/L on current assets Hy*_4r
待处理固定资产损益 Unsettled G/L on fixed assets -(Z%?]+
委托贷款-本金 Consignment loan - principle t=6[FK
委托贷款-利息 Consignment loan - interest QMI6l'"s
委托贷款-减值准备 Consignment loan - provision .*x |TPv
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固定资产-房屋建筑物 Fixed assets - Buildings ,WA[HwY-
固定资产-机器设备 Fixed assets - Plant and machinery 4)DI0b"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures D2@J4;UW*W
固定资产-运输设备 Fixed assets - Automobiles z0v|%&IK
累计折旧 Accumulated depreciation v) !C
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固定资产减值准备 Impairment of fixed assets K,$
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工程物资-专用材料 Project material - specific materials *%(BE*C}
工程物资-专用设备 Project material - specific equipment g?mfpw Zj
工程物资-预付大型设备款 Project material - prepaid for equipment #c F ?a5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production iVQ)hs W/
在建工程 Construction in progress dB= aq34l
在建工程减值准备 Impairment of construction in progress V t [Kr
固定资产清理 Disposal of fixed assets ^p2
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无形资产-专利权 Intangible assets - patent .O1Kwu
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights F s{}bQyQ
无形资产-土地使用权 Intangible assets - land use rights &l <~Xd#
无形资产-商誉 Intangible assets - goodwill z+=wql*Eo
无形资产减值准备 Impairment of intangible assets "fq8)
长期待摊费用 Deferred assets kzb%=EI
未确认融资费用 Unrecognized finance fees .Jvy0B} B
其他长期资产 Other long term assets u~-,kF@
递延税款借项 Deferred assets debits i+Fk
应付票据 Notes payable U~}
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应付帐款 Trade creditors o=
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预收帐款 Adanvances from customers zg[.Pws:E
代销商品款 Consignment-in payables op|:XLR5
其他应交款 Other payable to government #6'+e35^ 8
其他应付款 Other creditors >~vZ +YO
应付股利 Proposed dividends Ia'm9Z
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待转资产价值 Donated assets |nu)=Ag
预计负债 Accrued liabilities 'y?
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应付短期债券 Short-term debentures payable vp_$Ft-R
其他流动负债 Other current liabilities Fb^Ae6/i
预提费用 Accrued expenses 8YLS/dN0 w
应付工资 Payroll payable )2YZ [~3
应付福利费 Welfare payable "+BNas^rF
短期借款-抵押借款 Bank loans - Short term - pledged D$vP&7pOr4
短期借款-信用借款 Bank loans - Short term - credit >7Y6NAwY
短期借款-担保借款 Bank loans - Short term - guaranteed (e~vrSk+)~
一年内到期长期借款 Long term loans due within one year " x"y3v'
一年内到期长期应付款 Long term payable due within one year W4ygJL7 6
长期借款 Bank loans - Long term H"n@=DMLm
应付债券-债券面值 Bond payable - Par value #R#o/@|
应付债券-债券溢价 Bond payable - Excess "
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应付债券-债券折价 Bond payable - Discount xtN=?WjVe0
应付债券-应计利息 Bond payable - Accrued interest @ 9}SHS
长期应付款 Long term payable by{ * R
专项应付款 Specific payable /q
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其他长期负债 Other long term liabilities U *R
应交税金-所得税 Tax payable - income tax efnj5|JSV
应交税金-增值税 Tax payable - VAT }2;{ }J
应交税金-营业税 Tax payable - business tax (F.vVldBy
应交税金-消费税 Tax payable - consumable tax oKlO cws}
应交税金-其他 Tax payable - others ,iYKtS3
递延税款贷项 Deferred taxation credit "?Mf%u1R
股本 Share capital \.AI;^)X@]
已归还投资 Investment returned V!3.MQM
利润分配-其他转入 Profit appropriation - other transfer in @?gN
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve SaA9)s
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8>(DQ"h
利润分配-提取储备基金 Profit appropriation - reserve fund +'{@Xe}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S^/:O.X)c,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {z j<nu
利润分配-利润归还投资 Profit appropriation - return investment by profit *K}j>A
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1$^=M[v
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7K\H_YY8#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9>1
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z"u|-RoBV
期初未分配利润 Retained earnings, beginning of the year uJX(s6["=
资本公积-股本溢价 Capital surplus - share premium VJ'bS9/T
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G1`H
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资本公积-接受现金捐赠 Capital surplus - cash donation "v9i;Ba>+
资本公积-股权投资准备 Capital surplus - investment reserve Hc"FW5 R
资本公积-拨款转入 Capital surplus - subsidiary 7lJs{$
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5( }Qg9%
资本公积-其他 Capital surplus - others =>Md>VM
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O :>9yZhV
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AW qc?K@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Dqu][~oQ
盈余公积-储备基金 Surplus reserve - reserve fund C $r]]MSj
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?4 &C)[^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment oO 8opS7F
主营业务收入 Sales kpU-/ /lk+
主营业务成本 Cost of sales ^9zFAY.|
主营业务税金及附加 Sales tax Ksu_ 4dE
营业费用 Operating expenses m E
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管理费用 General and administrative expenses F]"Hs>
财务费用 Financial expenses j & x=?jX
投资收益 Investment income $kM8E@x2
其他业务收入 Other operating income &\_cU?0d
营业外收入 Non-operating income (H*d">`mz
补贴收入 Subsidy income .!&S{;Vv?W
其他业务支出 Other operating expenses JL7"}^
营业外支出 Non-operating expenses 5{@H pj/B
所得税 Income tax WV8?zB1
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