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 。 dUQ DO o
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现金 Cash in hand 6*3.S
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银行存款 Cash in bank bLwAXW2 K+
其他货币资金-外埠存款Other monetary assets - cash in other cities } &[
其他货币资金-银行本票 Other monetary assets - cashier‘s check \Rp-;.I@6
其他货币资金-银行汇票 Other monetary assets - bank draft x
= 5N3[5
其他货币资金-信用卡 Other monetary assets - credit cards >Vwc3d
其他货币资金-信用证保证金 Other monetary assets - L/C deposit jJ5W>Q1mK$
其他货币资金-存出投资款 Other monetary assets - cash for investment V b= Mg
短期投资-股票投资 Investments - Short term - stocks sPR1?:0:
短期投资-债券投资 Investments - Short term - bonds sn)3Z A
短期投资-基金投资 Investments - Short term - funds fc
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短期投资-其他投资 Investments - Short term - others yI"6Da6|y
短期投资跌价准备 Provision for short-term investment [Ki0b^
长期股权投资-股票投资 Long term equity investment - stocks eY|
长期股权投资-其他股权投资 Long term equity investment - others j!7{|EQFcl
长期债券投资-债券投资 Long term securities investemnt - bonds 7BJzM lJ1Y
长期债券投资-其他债权投资 Long term securities investment - others c5u@pvSP
长期投资减值准备 Provision for long-term investment #n# @fAY
应收票据 Notes receivable ,d {"m)r<
应收股利 Dividends receivable s[w6FXt
应收利息 Interest receivable J{k79v
应收帐款 Trade debtors E/%9jDTQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors * iF]n2g:
预付帐款 Prepayment \Z+z?K O
应收补贴款 Allowance receivable 2u5|8
其他应收款 Other debtors rv|)n>m
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 (EI
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物资采购 Purchase [x ,>?~6ek
原材料 Raw materials LyAn&h }
包装物 Packing materials j 'HZ\_
低值易耗品 Low value consumbles -}KC=,]vh
材料成本差异 Material cost difference Z7= `VNHc
自制半成品 Self-manufactured goods LILQ\I<<
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库存商品 Finished goods OUhqM VX9C
商品进销差价 Difference between purchase & sales of commodities BS:+~| 3w
委托加工物资 Consigned processiong material Jz2N
委托代销商品 Consignment-out .8by"?**
受托代销商品 Consignment-in pLLGus+W
分期收款发出商品 Goods on instalment sales ;{ U@qQD7
存货跌价准备 Provision for obsolete stocks :gep:4&u
待摊费用 Prepaid expenses `1b v@yzq
待处理流动资产损益 Unsettled G/L on current assets .~l=zu
待处理固定资产损益 Unsettled G/L on fixed assets 1f":HnLRM
委托贷款-本金 Consignment loan - principle -De9_0#R
委托贷款-利息 Consignment loan - interest 9f<MQ6_UU
委托贷款-减值准备 Consignment loan - provision SUU !7Yd|
固定资产-房屋建筑物 Fixed assets - Buildings W 7 #9jo
固定资产-机器设备 Fixed assets - Plant and machinery Y
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qLB)
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固定资产-运输设备 Fixed assets - Automobiles *1fb}C_
累计折旧 Accumulated depreciation Aj+2;]M
固定资产减值准备 Impairment of fixed assets O v k_\On
工程物资-专用材料 Project material - specific materials USM 4r!x
工程物资-专用设备 Project material - specific equipment ! q M=a3
工程物资-预付大型设备款 Project material - prepaid for equipment P_Gw-`L5T
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production '|Kmq5)
在建工程 Construction in progress 7~5ym15*
在建工程减值准备 Impairment of construction in progress SV~cJ]F
固定资产清理 Disposal of fixed assets ZH m7Isa1
无形资产-专利权 Intangible assets - patent >8qQK r\"
无形资产-非专利技术 Intangible assets - industrial property and know-how O
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无形资产-商标权 Intangible assets - trademark rights z <##
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无形资产-土地使用权 Intangible assets - land use rights id2j7|$,
无形资产-商誉 Intangible assets - goodwill yL2o}ZbS
无形资产减值准备 Impairment of intangible assets Y]B)'[=h
长期待摊费用 Deferred assets .Z JRO>S
未确认融资费用 Unrecognized finance fees ,v';>.]
其他长期资产 Other long term assets RM!<8fXYD
递延税款借项 Deferred assets debits WRrd' { sB
应付票据 Notes payable 9 mmCp&~Z
应付帐款 Trade creditors ,I%g|'2
预收帐款 Adanvances from customers b"vv>Q~U
代销商品款 Consignment-in payables !U'QqnT
其他应交款 Other payable to government U8LtG/
其他应付款 Other creditors >JC
应付股利 Proposed dividends SU/BQ3
待转资产价值 Donated assets ck.w
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预计负债 Accrued liabilities S|]X'f
应付短期债券 Short-term debentures payable Zw ^kmSL"
其他流动负债 Other current liabilities iX2]VRNx l
预提费用 Accrued expenses :n.f_v} 6
应付工资 Payroll payable 8>WC5%f*
应付福利费 Welfare payable M>i9 i -dU
短期借款-抵押借款 Bank loans - Short term - pledged ZI 3Nq
短期借款-信用借款 Bank loans - Short term - credit 4
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短期借款-担保借款 Bank loans - Short term - guaranteed `O[};3O &
一年内到期长期借款 Long term loans due within one year o! {w"K
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term }l],.J\BGX
应付债券-债券面值 Bond payable - Par value H\:lxR^
应付债券-债券溢价 Bond payable - Excess Pyb Z)5u
应付债券-债券折价 Bond payable - Discount T ^~5n6
应付债券-应计利息 Bond payable - Accrued interest Ai gS!-
长期应付款 Long term payable F pa_qjL;
专项应付款 Specific payable /.o^R6
其他长期负债 Other long term liabilities uoX:^'q
应交税金-所得税 Tax payable - income tax O]1y0BOQ
应交税金-增值税 Tax payable - VAT !,V
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应交税金-营业税 Tax payable - business tax /q5v"iX]T
应交税金-消费税 Tax payable - consumable tax 3
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应交税金-其他 Tax payable - others ~,5gUl?Il
递延税款贷项 Deferred taxation credit }DK7'K
股本 Share capital b/{t|io{
已归还投资 Investment returned 49dd5ddr
利润分配-其他转入 Profit appropriation - other transfer in C86J
IC"
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i5K[>5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /eOzXCSws
利润分配-提取储备基金 Profit appropriation - reserve fund B hp-jq'!B
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fDvl/|62{
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund p|&Yku=
利润分配-利润归还投资 Profit appropriation - return investment by profit f'VX Y-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends l33Pm/V2?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [`rba'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b+&% 1C
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fH > NJK;
期初未分配利润 Retained earnings, beginning of the year % Cv D-
