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 。 !$|
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现金 Cash in hand sQ8_j
银行存款 Cash in bank NY!"?Zko
其他货币资金-外埠存款Other monetary assets - cash in other cities 5/"&C-t
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;H:+w\?8f$
其他货币资金-银行汇票 Other monetary assets - bank draft O9(6 ?n
其他货币资金-信用卡 Other monetary assets - credit cards lH
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit p{k^ )5CR/
其他货币资金-存出投资款 Other monetary assets - cash for investment Q]o CzSi
短期投资-股票投资 Investments - Short term - stocks % V3xO%
短期投资-债券投资 Investments - Short term - bonds [j^c&}0
短期投资-基金投资 Investments - Short term - funds <> |/U `
短期投资-其他投资 Investments - Short term - others yQ M<(;\O
短期投资跌价准备 Provision for short-term investment =
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长期股权投资-股票投资 Long term equity investment - stocks Af%#&r7W
长期股权投资-其他股权投资 Long term equity investment - others o$,Dh ?l
长期债券投资-债券投资 Long term securities investemnt - bonds skR I \
长期债券投资-其他债权投资 Long term securities investment - others >[|Y$$
长期投资减值准备 Provision for long-term investment ? IHa>f:
应收票据 Notes receivable H[KTM 'n
应收股利 Dividends receivable L-\o zp
应收利息 Interest receivable )RE~=*?d
应收帐款 Trade debtors K$(LiP
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #>/s tU-
预付帐款 Prepayment dN)!B!*aI
应收补贴款 Allowance receivable a'm\6AW2)
其他应收款 Other debtors >s+TD4OfY
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors `tb@x ^
其他流动资产 Other current assets E5U{.45
物资采购 Purchase 3A5:D#
原材料 Raw materials ?}g#Mc
包装物 Packing materials DeTD.)pS
低值易耗品 Low value consumbles \C(dWs
材料成本差异 Material cost difference v)AadtZ0d
自制半成品 Self-manufactured goods ij/5m-{6)
库存商品 Finished goods ^w*$qz
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商品进销差价 Difference between purchase & sales of commodities o}4J|@Hi|4
委托加工物资 Consigned processiong material 6*92I
委托代销商品 Consignment-out ?c!W*`yP
受托代销商品 Consignment-in A(#4$}!n5
分期收款发出商品 Goods on instalment sales ahJu+y
存货跌价准备 Provision for obsolete stocks A>dA&'~R
待摊费用 Prepaid expenses uY~xHV_-
待处理流动资产损益 Unsettled G/L on current assets +,BJ4``*k
待处理固定资产损益 Unsettled G/L on fixed assets F;,LY:s|Z
委托贷款-本金 Consignment loan - principle )5(Ko <"
委托贷款-利息 Consignment loan - interest $6 A91|ZSQ
委托贷款-减值准备 Consignment loan - provision A_vf3 *q
固定资产-房屋建筑物 Fixed assets - Buildings DoYzTSWx
固定资产-机器设备 Fixed assets - Plant and machinery =*
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures QTNE. n<?
固定资产-运输设备 Fixed assets - Automobiles eGJ}';O,g
累计折旧 Accumulated depreciation Q:4euhz *
固定资产减值准备 Impairment of fixed assets ~wdKO7fs
工程物资-专用材料 Project material - specific materials O] n Zr
工程物资-专用设备 Project material - specific equipment Z$'483<
工程物资-预付大型设备款 Project material - prepaid for equipment )(&WhZc Z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress 0,x<@.pW
在建工程减值准备 Impairment of construction in progress O)4P)KAO<
固定资产清理 Disposal of fixed assets i[wEH1jR
无形资产-专利权 Intangible assets - patent EFYyr f@
无形资产-非专利技术 Intangible assets - industrial property and know-how ,n &e,I
无形资产-商标权 Intangible assets - trademark rights a#qC.,$A
无形资产-土地使用权 Intangible assets - land use rights Ef2#} %>
无形资产-商誉 Intangible assets - goodwill Pd[&&!+gV
无形资产减值准备 Impairment of intangible assets h5.>};"@ '
长期待摊费用 Deferred assets - #ta/*TT:
未确认融资费用 Unrecognized finance fees 1tNmiAu
其他长期资产 Other long term assets &74*CO9B9
递延税款借项 Deferred assets debits c!{]Z_d\
应付票据 Notes payable u0vq` 5 L
应付帐款 Trade creditors %O< qw
预收帐款 Adanvances from customers XZk?aik}`
代销商品款 Consignment-in payables @9wug!,
其他应交款 Other payable to government 6UkX?I`>
其他应付款 Other creditors 32N *E,
应付股利 Proposed dividends l]GUQcN=
待转资产价值 Donated assets [7:(e/&
预计负债 Accrued liabilities q ["T6
应付短期债券 Short-term debentures payable 50S >`qi2x
其他流动负债 Other current liabilities pxs#OP
预提费用 Accrued expenses pM^r8kIH
应付工资 Payroll payable 3]iBX`Ni
应付福利费 Welfare payable #(5 hV7i
短期借款-抵押借款 Bank loans - Short term - pledged 3]X~bQAw
短期借款-信用借款 Bank loans - Short term - credit @sV6 g?{tI
短期借款-担保借款 Bank loans - Short term - guaranteed *
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一年内到期长期借款 Long term loans due within one year C 6 XZZ
一年内到期长期应付款 Long term payable due within one year ua^gG3n0
长期借款 Bank loans - Long term $ 4&
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应付债券-债券面值 Bond payable - Par value kdX ]Afyj
应付债券-债券溢价 Bond payable - Excess QE.a2
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应付债券-债券折价 Bond payable - Discount m'Thm{Y,?n
应付债券-应计利息 Bond payable - Accrued interest TZ]D6.mD
长期应付款 Long term payable Z3)l5JG)
专项应付款 Specific payable A{!D7kwTz~
其他长期负债 Other long term liabilities 3%JPJuNVw
应交税金-所得税 Tax payable - income tax X R =^zp?
应交税金-增值税 Tax payable - VAT b\U p( ]
应交税金-营业税 Tax payable - business tax f~LM-7!zf}
应交税金-消费税 Tax payable - consumable tax A;4O,p@
应交税金-其他 Tax payable - others #SzCd&hI
递延税款贷项 Deferred taxation credit 5 GP,J,J
股本 Share capital 3r)<:4a
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已归还投资 Investment returned #hOAG_a,
利润分配-其他转入 Profit appropriation - other transfer in GV5hmDzRs
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /puM3ZN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m ),3J4(q
利润分配-提取储备基金 Profit appropriation - reserve fund Ny.s
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T =l4Vb{>
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FTihxC?.L
利润分配-利润归还投资 Profit appropriation - return investment by profit `;@
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends W* XG9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M] +FTz
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <oE(I)r4,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d0`5zd@S
期初未分配利润 Retained earnings, beginning of the year <Q4yN!6
资本公积-股本溢价 Capital surplus - share premium q x1}e
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZkyH<Aa
资本公积-接受现金捐赠 Capital surplus - cash donation xlqh,?'>W
资本公积-股权投资准备 Capital surplus - investment reserve
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