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 。 [7+ dZL[
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现金 Cash in hand .8~z gpK
银行存款 Cash in bank %{j)w{
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其他货币资金-外埠存款Other monetary assets - cash in other cities vbMt}bM(GD
其他货币资金-银行本票 Other monetary assets - cashier‘s check O @)D%*;v
其他货币资金-银行汇票 Other monetary assets - bank draft cpJ(77e
其他货币资金-信用卡 Other monetary assets - credit cards :WM[
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit G8hq;W4@]/
其他货币资金-存出投资款 Other monetary assets - cash for investment ,nnVHBN
短期投资-股票投资 Investments - Short term - stocks r)/nx@x
短期投资-债券投资 Investments - Short term - bonds 1cvH
短期投资-基金投资 Investments - Short term - funds a]%> 7yr4
短期投资-其他投资 Investments - Short term - others p J #<e
短期投资跌价准备 Provision for short-term investment V.H<KyaJ
长期股权投资-股票投资 Long term equity investment - stocks fo5+3iu^
长期股权投资-其他股权投资 Long term equity investment - others YgCSzW&(
长期债券投资-债券投资 Long term securities investemnt - bonds OO /Pc
长期债券投资-其他债权投资 Long term securities investment - others -A3>+G3[
长期投资减值准备 Provision for long-term investment <}z, !w8
应收票据 Notes receivable KU5|~1t 4
应收股利 Dividends receivable fo$A c
应收利息 Interest receivable !tckE\ h#N
应收帐款 Trade debtors o0`|r+E\
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Tu9[byf rI
预付帐款 Prepayment Au[H!J
应收补贴款 Allowance receivable "U6
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其他应收款 Other debtors |`c=`xK7'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors NUjo5.7
其他流动资产 Other current assets =c1t]%P,
物资采购 Purchase 18{" @<wIs
原材料 Raw materials Qf<@
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包装物 Packing materials \}9GK`oR
低值易耗品 Low value consumbles q7-.-k<dQ
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods ^N2N>^'&1.
库存商品 Finished goods GJB= 5nE
商品进销差价 Difference between purchase & sales of commodities UW@BAj@^@
委托加工物资 Consigned processiong material s"g"wh',
委托代销商品 Consignment-out xZpGSlA
受托代销商品 Consignment-in HaiaDY)
分期收款发出商品 Goods on instalment sales cPL]WI0(
存货跌价准备 Provision for obsolete stocks #'2CST
待摊费用 Prepaid expenses Eg;xj@S<2
待处理流动资产损益 Unsettled G/L on current assets Qin;{8I0
待处理固定资产损益 Unsettled G/L on fixed assets 7Ew.6!s#n1
委托贷款-本金 Consignment loan - principle ^V5g[XL2
委托贷款-利息 Consignment loan - interest g XThdNU4G
委托贷款-减值准备 Consignment loan - provision , U?W
固定资产-房屋建筑物 Fixed assets - Buildings U 2@Mxw
固定资产-机器设备 Fixed assets - Plant and machinery [tEHr
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Xj+oV
固定资产-运输设备 Fixed assets - Automobiles wO&2S-;_K
累计折旧 Accumulated depreciation WG\gf\= I
固定资产减值准备 Impairment of fixed assets [Dou%\
工程物资-专用材料 Project material - specific materials '<v_YxEn
工程物资-专用设备 Project material - specific equipment A; g{H|
工程物资-预付大型设备款 Project material - prepaid for equipment qZ 79IX'y
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production . )Af&+KT
在建工程 Construction in progress k
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在建工程减值准备 Impairment of construction in progress - g`3;1EV^
固定资产清理 Disposal of fixed assets 8 ta`sNy9
无形资产-专利权 Intangible assets - patent IQ3]fLb
无形资产-非专利技术 Intangible assets - industrial property and know-how LsGu-Y 5^
无形资产-商标权 Intangible assets - trademark rights @Y8/#6 KE
无形资产-土地使用权 Intangible assets - land use rights K,o@~fj
无形资产-商誉 Intangible assets - goodwill TA~ YCj$
无形资产减值准备 Impairment of intangible assets #vnJJ#uI|>
长期待摊费用 Deferred assets A0hfy|1#L
未确认融资费用 Unrecognized finance fees <Z6tRf;B
其他长期资产 Other long term assets |'bRVqJ
递延税款借项 Deferred assets debits SSh=r
应付票据 Notes payable 7=gv4arRwt
应付帐款 Trade creditors -jJw wOm
预收帐款 Adanvances from customers RX DPT
代销商品款 Consignment-in payables Pa}
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其他应交款 Other payable to government x22:@Ot6
其他应付款 Other creditors OYC\+
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应付股利 Proposed dividends qp6*v&
待转资产价值 Donated assets Q|+g= |%^
预计负债 Accrued liabilities QoVRZ $!p
应付短期债券 Short-term debentures payable Y3J;Kk#AH
其他流动负债 Other current liabilities y?1<7>L5~
预提费用 Accrued expenses 3{;W!/&>
应付工资 Payroll payable d|, B* N(w
应付福利费 Welfare payable 3>I
短期借款-抵押借款 Bank loans - Short term - pledged :1O1I2 L0
短期借款-信用借款 Bank loans - Short term - credit :?}U Z#
短期借款-担保借款 Bank loans - Short term - guaranteed i$Sq.
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一年内到期长期借款 Long term loans due within one year dU 4G!
一年内到期长期应付款 Long term payable due within one year xQetAYP`
长期借款 Bank loans - Long term p>c` GDU
应付债券-债券面值 Bond payable - Par value ^ew<|J2,B
应付债券-债券溢价 Bond payable - Excess S
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应付债券-债券折价 Bond payable - Discount p@se
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应付债券-应计利息 Bond payable - Accrued interest 53w@
长期应付款 Long term payable ~il{6Z+#n
专项应付款 Specific payable \f AL:mJ
其他长期负债 Other long term liabilities 5r$ X
应交税金-所得税 Tax payable - income tax i47xF7y\
应交税金-增值税 Tax payable - VAT G\ U'_G>
应交税金-营业税 Tax payable - business tax {ta0dS;1
应交税金-消费税 Tax payable - consumable tax / W,K% s]
应交税金-其他 Tax payable - others C;3>q*Am4
递延税款贷项 Deferred taxation credit 3w
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股本 Share capital XazKS4(
已归还投资 Investment returned ~GWn >
利润分配-其他转入 Profit appropriation - other transfer in ,z1fiq
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B Rx`83CK
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v GT#BS%
利润分配-提取储备基金 Profit appropriation - reserve fund P=j 89-e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %!>~2=Q2*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B: pIzCP
利润分配-利润归还投资 Profit appropriation - return investment by profit K^_Mt!%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0K&\5xXM
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 c<8RRYs
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ThLnp@
期初未分配利润 Retained earnings, beginning of the year ':v@Pr|
资本公积-股本溢价 Capital surplus - share premium zgdOugmmt_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j3W)5ZX
资本公积-接受现金捐赠 Capital surplus - cash donation Pkm3&sW
资本公积-股权投资准备 Capital surplus - investment reserve UBUZ}ZIbN
资本公积-拨款转入 Capital surplus - subsidiary O-M4NKl]
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 
