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 k<a ;[_S
银行存款 Cash in bank /F.Wigv
其他货币资金-外埠存款Other monetary assets - cash in other cities oM!xz1kVL
其他货币资金-银行本票 Other monetary assets - cashier‘s check kb71q:[
其他货币资金-银行汇票 Other monetary assets - bank draft O] Y v
其他货币资金-信用卡 Other monetary assets - credit cards :ygWNK[ 6D
其他货币资金-信用证保证金 Other monetary assets - L/C deposit o*">KqU`b
其他货币资金-存出投资款 Other monetary assets - cash for investment 62) d22
短期投资-股票投资 Investments - Short term - stocks E@-ta) :
短期投资-债券投资 Investments - Short term - bonds H&#{l)
短期投资-基金投资 Investments - Short term - funds h.)h@$d
短期投资-其他投资 Investments - Short term - others v2Bzx/F
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短期投资跌价准备 Provision for short-term investment Z$ p0&~
长期股权投资-股票投资 Long term equity investment - stocks Lxv6!?v|
长期股权投资-其他股权投资 Long term equity investment - others + oI3I~
长期债券投资-债券投资 Long term securities investemnt - bonds z-d FDtiA
长期债券投资-其他债权投资 Long term securities investment - others F.tfgW(A@
长期投资减值准备 Provision for long-term investment %Y]=1BRk}
应收票据 Notes receivable +Y}V3(w9X
应收股利 Dividends receivable ; }qhc l+
应收利息 Interest receivable .%}?b ~
应收帐款 Trade debtors *wuqa) q2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment {%C*{,#+8q
应收补贴款 Allowance receivable X&
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其他应收款 Other debtors 5 c5 oSy+
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {ox2T g?
其他流动资产 Other current assets $<nCXVqL,
物资采购 Purchase +vW)vS[
原材料 Raw materials w]u@G-e
包装物 Packing materials ('O}&F1
低值易耗品 Low value consumbles Yw'NX
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材料成本差异 Material cost difference 20b<68h$:
自制半成品 Self-manufactured goods UH?
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库存商品 Finished goods k'T^ dY&c
商品进销差价 Difference between purchase & sales of commodities *>NX%by)
委托加工物资 Consigned processiong material a2w T6jY
委托代销商品 Consignment-out - #In;~
受托代销商品 Consignment-in 1TS0X:TCn
分期收款发出商品 Goods on instalment sales r@U3sO#N
存货跌价准备 Provision for obsolete stocks a, |?5j9,P
待摊费用 Prepaid expenses 4jNG^@O
待处理流动资产损益 Unsettled G/L on current assets R!(ZMRMn
待处理固定资产损益 Unsettled G/L on fixed assets Aw5pd7qKL
委托贷款-本金 Consignment loan - principle ! }f1`/
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision Z(u5$<up
固定资产-房屋建筑物 Fixed assets - Buildings 6Wj^*L!
固定资产-机器设备 Fixed assets - Plant and machinery WOLuw%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures : i~W
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固定资产-运输设备 Fixed assets - Automobiles ^Hrn ]
累计折旧 Accumulated depreciation }|\d+V2On
固定资产减值准备 Impairment of fixed assets 1PH : \0}
工程物资-专用材料 Project material - specific materials vxFTen{-F
工程物资-专用设备 Project material - specific equipment ^T5X)Nu{=C
工程物资-预付大型设备款 Project material - prepaid for equipment 69m
;XdkKz
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production @I`C#~
在建工程 Construction in progress m<rhIq
在建工程减值准备 Impairment of construction in progress 3S*AxA eg
固定资产清理 Disposal of fixed assets {ZU1x C
无形资产-专利权 Intangible assets - patent %" D%:
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights oF]cTAqhC.
无形资产-土地使用权 Intangible assets - land use rights g{ IF_ 1
无形资产-商誉 Intangible assets - goodwill {@W93=Vq8
无形资产减值准备 Impairment of intangible assets
O.`Jl%
长期待摊费用 Deferred assets L< ^j"!0
未确认融资费用 Unrecognized finance fees QaIjLc~W
其他长期资产 Other long term assets S! Rc|6y%
递延税款借项 Deferred assets debits ;0rGiWC#
应付票据 Notes payable h4|i%,f
应付帐款 Trade creditors =Prb'8 W
预收帐款 Adanvances from customers kIHDeo%K}
代销商品款 Consignment-in payables :bu>],d-8'
其他应交款 Other payable to government >Fio;cn?
其他应付款 Other creditors p M;vH]|
应付股利 Proposed dividends ]\-^>!F #K
待转资产价值 Donated assets IU FH:w]
预计负债 Accrued liabilities }jH7iyjD
应付短期债券 Short-term debentures payable {8$=[;
其他流动负债 Other current liabilities b
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预提费用 Accrued expenses {7u[1[L1
应付工资 Payroll payable j9Yb x#
应付福利费 Welfare payable ) J]9 lW&y
短期借款-抵押借款 Bank loans - Short term - pledged ~Q {QM: k
短期借款-信用借款 Bank loans - Short term - credit Od+6 -J
短期借款-担保借款 Bank loans - Short term - guaranteed < 8,o50`B
一年内到期长期借款 Long term loans due within one year o[oM 8o<
一年内到期长期应付款 Long term payable due within one year @NhvnfZ
长期借款 Bank loans - Long term 9. 'h^#C
应付债券-债券面值 Bond payable - Par value +#U|skl
应付债券-债券溢价 Bond payable - Excess !+>v[(OzM
应付债券-债券折价 Bond payable - Discount A?_ =K
应付债券-应计利息 Bond payable - Accrued interest pl@O
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长期应付款 Long term payable 2M#M"LHo
专项应付款 Specific payable f-DL:@crU
其他长期负债 Other long term liabilities v+p {|X-
应交税金-所得税 Tax payable - income tax |4$M]M f0
应交税金-增值税 Tax payable - VAT ;!:U((wv
应交税金-营业税 Tax payable - business tax We0.3aG
应交税金-消费税 Tax payable - consumable tax \ (226^|j
应交税金-其他 Tax payable - others 'z76 Sa
递延税款贷项 Deferred taxation credit `E+Jnu,jC
股本 Share capital %CWPbk^
已归还投资 Investment returned rpeJkG@+
利润分配-其他转入 Profit appropriation - other transfer in |,9JNm$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4tL< q_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _zlqtO
利润分配-提取储备基金 Profit appropriation - reserve fund EY*(Bw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qt _dEl
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l/;X?g5+
利润分配-利润归还投资 Profit appropriation - return investment by profit %ZHP2j
%~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends KiG p[eb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N0hE4t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f{SB1M
期初未分配利润 Retained earnings, beginning of the year y#}cC+;
资本公积-股本溢价 Capital surplus - share premium $kR N
h6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
hW{j\@R
资本公积-接受现金捐赠 Capital surplus - cash donation 8X bA'% o
资本公积-股权投资准备 Capital surplus - investment reserve vJAZ%aW
资本公积-拨款转入 Capital surplus - subsidiary 3u%{d G a
资本公积-外币资本折算差额 Capital surplus - foreign currency translation UK9@oCIB
资本公积-其他 Capital surplus - others fw ,\DFHO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hi g2
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xsWur(> ]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KNH1#30 K
盈余公积-储备基金 Surplus reserve - reserve fund (sVi\R
盈余公积-企业发展基金 Surplus reserve - enterprise development fund f~ }H
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ySI~{YVM
主营业务收入 Sales =zwOq(Bh W
主营业务成本 Cost of sales xf|mlHS+
主营业务税金及附加 Sales tax wAnb
Di{W
营业费用 Operating expenses =8U&[F
管理费用 General and administrative expenses a pE
财务费用 Financial expenses sz9L 8f2
投资收益 Investment income ,3nN[)dk
其他业务收入 Other operating income 2<M= L1\
营业外收入 Non-operating income AT5aDEb^^
补贴收入 Subsidy income R8.CC1Ix
其他业务支出 Other operating expenses Y@PI {;!
营业外支出 Non-operating expenses +V&{* f)
所得税 Income tax % YOndIS:
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