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 。 u0\?aeg`
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现金 Cash in hand d'q,:="c
银行存款 Cash in bank :Fu.S1j$
其他货币资金-外埠存款Other monetary assets - cash in other cities dy`K5lC@
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3y<;fdS7
其他货币资金-银行汇票 Other monetary assets - bank draft "/g/Lc
其他货币资金-信用卡 Other monetary assets - credit cards &E0P`F,GQA
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment "1yXOy^2
短期投资-股票投资 Investments - Short term - stocks CB\E@u,
短期投资-债券投资 Investments - Short term - bonds w 7s+ 6,
短期投资-基金投资 Investments - Short term - funds !-)Hog5\
短期投资-其他投资 Investments - Short term - others 1UT&kD!si
短期投资跌价准备 Provision for short-term investment {L4ta~2/T
长期股权投资-股票投资 Long term equity investment - stocks ~{/"fTif
长期股权投资-其他股权投资 Long term equity investment - others oYI7 .w
长期债券投资-债券投资 Long term securities investemnt - bonds wgp{P>oBX
长期债券投资-其他债权投资 Long term securities investment - others 1 >|2 B&_^
长期投资减值准备 Provision for long-term investment -lAX -W 0
应收票据 Notes receivable :>+}|(v
应收股利 Dividends receivable V]&0"HX2r!
应收利息 Interest receivable ^U)xQD"
应收帐款 Trade debtors +a
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors < #k(g\/R
预付帐款 Prepayment +O8rjVg)
应收补贴款 Allowance receivable 2= S;<J
其他应收款 Other debtors W^v3pH-y #
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors B}Qpqa=_c
其他流动资产 Other current assets 76Ho\}-U">
物资采购 Purchase H$^IT#
原材料 Raw materials g
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包装物 Packing materials _=S 4H
低值易耗品 Low value consumbles AU0p
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材料成本差异 Material cost difference ! ,WO]O v
自制半成品 Self-manufactured goods 1 CXO=Q
库存商品 Finished goods |L%}@e
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商品进销差价 Difference between purchase & sales of commodities Y- e sD'MD
委托加工物资 Consigned processiong material SoC3)iqv/
委托代销商品 Consignment-out FX}kH ]
受托代销商品 Consignment-in _!2bZ:emG
分期收款发出商品 Goods on instalment sales .ww~'5b0
存货跌价准备 Provision for obsolete stocks }M*yE]LL;Z
待摊费用 Prepaid expenses wA$ JDf)Vg
待处理流动资产损益 Unsettled G/L on current assets }g&A=u_2
待处理固定资产损益 Unsettled G/L on fixed assets -!4Mmp"2@u
委托贷款-本金 Consignment loan - principle aGSix}b1P
委托贷款-利息 Consignment loan - interest v!~tX*q
委托贷款-减值准备 Consignment loan - provision ,sF49C D
固定资产-房屋建筑物 Fixed assets - Buildings OpWTw&B"+
固定资产-机器设备 Fixed assets - Plant and machinery QmxI ;l
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,E
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固定资产-运输设备 Fixed assets - Automobiles p$. m=+K~
累计折旧 Accumulated depreciation p^J=* jm)x
固定资产减值准备 Impairment of fixed assets g4z*6L,u
工程物资-专用材料 Project material - specific materials 3 }hJ`xQ
工程物资-专用设备 Project material - specific equipment "=H ( \ V
工程物资-预付大型设备款 Project material - prepaid for equipment .0 }eg$d
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [C@ |q Ah
在建工程 Construction in progress 9eR4?^(3!
在建工程减值准备 Impairment of construction in progress wX/0.aZ |
固定资产清理 Disposal of fixed assets IPHZ~'M
无形资产-专利权 Intangible assets - patent xNAX)v3Z
无形资产-非专利技术 Intangible assets - industrial property and know-how ,v\^efc:%
无形资产-商标权 Intangible assets - trademark rights ?E +[
无形资产-土地使用权 Intangible assets - land use rights VkW N1A
无形资产-商誉 Intangible assets - goodwill r8%"#<]/
无形资产减值准备 Impairment of intangible assets 9:9gam
长期待摊费用 Deferred assets I.dS-)Y
未确认融资费用 Unrecognized finance fees }aSTo"~m#
其他长期资产 Other long term assets 05SK$
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递延税款借项 Deferred assets debits , 9~=yC
应付票据 Notes payable d
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应付帐款 Trade creditors + PAb+E|,
预收帐款 Adanvances from customers >8;EeR vI
代销商品款 Consignment-in payables r&rip^40
其他应交款 Other payable to government JiN>sEAM
其他应付款 Other creditors T@H<Fm_
应付股利 Proposed dividends CqFk(Td9-D
待转资产价值 Donated assets 1buVV]*~
预计负债 Accrued liabilities X\Gbs=sf6
应付短期债券 Short-term debentures payable CNMcQP
其他流动负债 Other current liabilities ka=EOi
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预提费用 Accrued expenses U, Q
应付工资 Payroll payable " i !Xiy~
应付福利费 Welfare payable ks19e>'5Q
短期借款-抵押借款 Bank loans - Short term - pledged `En>o~ L;
短期借款-信用借款 Bank loans - Short term - credit BS*Y3 $
短期借款-担保借款 Bank loans - Short term - guaranteed W#E g\nT
一年内到期长期借款 Long term loans due within one year ?Z(xu~^/
一年内到期长期应付款 Long term payable due within one year 0+{CN|0
长期借款 Bank loans - Long term &9OnN<mT1
应付债券-债券面值 Bond payable - Par value .QVN &UyZ
应付债券-债券溢价 Bond payable - Excess nVyV]'-z
应付债券-债券折价 Bond payable - Discount )i/x%^ ca$
应付债券-应计利息 Bond payable - Accrued interest )`5=6i
长期应付款 Long term payable IeN~ E'~
专项应付款 Specific payable *N65B#
其他长期负债 Other long term liabilities *e,GX
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应交税金-所得税 Tax payable - income tax JavSR1_
应交税金-增值税 Tax payable - VAT G0h/]%I
应交税金-营业税 Tax payable - business tax )dh
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应交税金-消费税 Tax payable - consumable tax &zV; p
应交税金-其他 Tax payable - others +bdj
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递延税款贷项 Deferred taxation credit Eg+ z(m$M
股本 Share capital HRg< f= oz
已归还投资 Investment returned e|
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利润分配-其他转入 Profit appropriation - other transfer in 01w}8a(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =w quFA!c
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9.>he+
利润分配-提取储备基金 Profit appropriation - reserve fund rO[ Zx'
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wl5+VC*l0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W&=F<n`
利润分配-利润归还投资 Profit appropriation - return investment by profit HD HC9E6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends *f-8egt-
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3[Z7bhpV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L %20tm
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2fFGS.l
期初未分配利润 Retained earnings, beginning of the year R>B4v+b
资本公积-股本溢价 Capital surplus - share premium WH l vd
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g9G
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资本公积-接受现金捐赠 Capital surplus - cash donation mO^ )k
资本公积-股权投资准备 Capital surplus - investment reserve j|ow U
资本公积-拨款转入 Capital surplus - subsidiary m {?uR.O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "w&G1kw5I
资本公积-其他 Capital surplus - others jrN"en
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <IwfiI3y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5Y#~+Im=[@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~{$5JIpCm
盈余公积-储备基金 Surplus reserve - reserve fund 3?r?)$Jk
盈余公积-企业发展基金 Surplus reserve - enterprise development fund iM_Zn!|@\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment - F&*>?I
主营业务收入 Sales MVkO > s
主营业务成本 Cost of sales D:#e;K
主营业务税金及附加 Sales tax VRA0p[
营业费用 Operating expenses QLDld[
管理费用 General and administrative expenses v%8S:3
财务费用 Financial expenses 8m*uT< 5D
投资收益 Investment income d: LP8
其他业务收入 Other operating income nO;t5d
营业外收入 Non-operating income js F96X{
补贴收入 Subsidy income VWT\wA L
其他业务支出 Other operating expenses Z"5ewU<?
营业外支出 Non-operating expenses ZnZ`/zN O
所得税 Income tax LWIPq"
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