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 。 6"V86b0)h}
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现金 Cash in hand *"j3x}
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银行存款 Cash in bank Yu|L6#[E
其他货币资金-外埠存款Other monetary assets - cash in other cities {y|j**NZ
其他货币资金-银行本票 Other monetary assets - cashier‘s check 't3nh
其他货币资金-银行汇票 Other monetary assets - bank draft Bmi9U
其他货币资金-信用卡 Other monetary assets - credit cards 3 Oe\l[?$;
其他货币资金-信用证保证金 Other monetary assets - L/C deposit k j!mgu#T
其他货币资金-存出投资款 Other monetary assets - cash for investment u=
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短期投资-股票投资 Investments - Short term - stocks FMAt6HfU
短期投资-债券投资 Investments - Short term - bonds +qmV|$rm M
短期投资-基金投资 Investments - Short term - funds '];=1loD
短期投资-其他投资 Investments - Short term - others HeM-
短期投资跌价准备 Provision for short-term investment CDWchY
长期股权投资-股票投资 Long term equity investment - stocks ]r u
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长期股权投资-其他股权投资 Long term equity investment - others Ufe@G\uyI
长期债券投资-债券投资 Long term securities investemnt - bonds 'h; x>r
长期债券投资-其他债权投资 Long term securities investment - others O+ o_{t\R
长期投资减值准备 Provision for long-term investment C8
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应收票据 Notes receivable X&.LX
应收股利 Dividends receivable CI@qT}Y_
应收利息 Interest receivable p}h9>R
应收帐款 Trade debtors x: 2 o$+v3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9C\@10 D
预付帐款 Prepayment G!w ?\-
应收补贴款 Allowance receivable *@[+C~U
其他应收款 Other debtors "y=AVO
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *x&y24
其他流动资产 Other current assets G1/
物资采购 Purchase BY??X=
原材料 Raw materials M}`G}*
包装物 Packing materials 5w@Q %'o`I
低值易耗品 Low value consumbles O:W4W=K
材料成本差异 Material cost difference ^I6GH?19>e
自制半成品 Self-manufactured goods nh%Q";
库存商品 Finished goods }B2qtb3
商品进销差价 Difference between purchase & sales of commodities ^|=3sJ4[U
委托加工物资 Consigned processiong material S&;D
委托代销商品 Consignment-out \FjY;rqfKe
受托代销商品 Consignment-in #[NNb?`F
分期收款发出商品 Goods on instalment sales xi"Ug4 1)
存货跌价准备 Provision for obsolete stocks -LEpT$v|
待摊费用 Prepaid expenses [USE&_R N
待处理流动资产损益 Unsettled G/L on current assets I07_o"3>qr
待处理固定资产损益 Unsettled G/L on fixed assets 'A9 U[|
委托贷款-本金 Consignment loan - principle -gb'DN1BG
委托贷款-利息 Consignment loan - interest '@eH)wh@m)
委托贷款-减值准备 Consignment loan - provision wM&WR2
固定资产-房屋建筑物 Fixed assets - Buildings Q)}z$h55
固定资产-机器设备 Fixed assets - Plant and machinery 1IV
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures v(z2,?/4
固定资产-运输设备 Fixed assets - Automobiles c Y[qX/0~
累计折旧 Accumulated depreciation ;U$EM+9
固定资产减值准备 Impairment of fixed assets "\1Q J
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment 5 _
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工程物资-预付大型设备款 Project material - prepaid for equipment ?FwjbG<
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Zywx.@!
在建工程 Construction in progress -K%~2M<
在建工程减值准备 Impairment of construction in progress /a:L"7z
固定资产清理 Disposal of fixed assets ^Ts8nOGMh
无形资产-专利权 Intangible assets - patent dLy-J1h\
无形资产-非专利技术 Intangible assets - industrial property and know-how ouR(l;
无形资产-商标权 Intangible assets - trademark rights };@J)}
无形资产-土地使用权 Intangible assets - land use rights TeWpdUCO
无形资产-商誉 Intangible assets - goodwill cp<jwcc!
无形资产减值准备 Impairment of intangible assets b#E! wMClS
长期待摊费用 Deferred assets 7.tEi}O&_g
未确认融资费用 Unrecognized finance fees :Y2J7p[+
其他长期资产 Other long term assets T&~7*j(|e
递延税款借项 Deferred assets debits d3K-|
应付票据 Notes payable n 0CS =
应付帐款 Trade creditors .q9wyVi7GI
预收帐款 Adanvances from customers HrS
代销商品款 Consignment-in payables "=\@
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其他应交款 Other payable to government R3Ka^l8R|
其他应付款 Other creditors F 5Fz T^
应付股利 Proposed dividends Ba /^CS
待转资产价值 Donated assets 'or8CGr^p
预计负债 Accrued liabilities ,?zOJ,wl
应付短期债券 Short-term debentures payable ZMI
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其他流动负债 Other current liabilities M J0UZxnl
预提费用 Accrued expenses {Qr0pjE7R
应付工资 Payroll payable #Ez+1
应付福利费 Welfare payable u#`Fk
uE\}
短期借款-抵押借款 Bank loans - Short term - pledged a #4 'X*
短期借款-信用借款 Bank loans - Short term - credit rE&+fSBD
短期借款-担保借款 Bank loans - Short term - guaranteed ;IX*4E'4s
一年内到期长期借款 Long term loans due within one year 26<Wg7/,
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 m5rJY/
应付债券-债券面值 Bond payable - Par value eGh7 ,wngH
应付债券-债券溢价 Bond payable - Excess p7kH"j{xD
应付债券-债券折价 Bond payable - Discount l9X\\uG&
应付债券-应计利息 Bond payable - Accrued interest kw.I Vz<
长期应付款 Long term payable }MV=I$S2U
专项应付款 Specific payable !wZ 9P
其他长期负债 Other long term liabilities K]Onb{QY
应交税金-所得税 Tax payable - income tax Ps_q\R
应交税金-增值税 Tax payable - VAT njN]0l{p
应交税金-营业税 Tax payable - business tax #-Ad0/
应交税金-消费税 Tax payable - consumable tax K?:wX(JYT
应交税金-其他 Tax payable - others JDy ;Jb
递延税款贷项 Deferred taxation credit - *r]9f6 x
股本 Share capital ~ GW8|tw
已归还投资 Investment returned 0x/3Xz
利润分配-其他转入 Profit appropriation - other transfer in T^~9'KDd
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^HasT4M+ x
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]h6mJ{
k
利润分配-提取储备基金 Profit appropriation - reserve fund q=40 l
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XU19+mW=P
利润分配-利润归还投资 Profit appropriation - return investment by profit 3 JR1If
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ST[+k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J \ V.J/
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9M$N>[og
期初未分配利润 Retained earnings, beginning of the year }4 75c{
资本公积-股本溢价 Capital surplus - share premium 0{
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oz- k_9%
资本公积-接受现金捐赠 Capital surplus - cash donation c& JYbq
资本公积-股权投资准备 Capital surplus - investment reserve >&3ATH;&(
资本公积-拨款转入 Capital surplus - subsidiary 2og8VI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation bG6<=^
资本公积-其他 Capital surplus - others ^3:DeZf!u
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4/B n9F
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :<$IGzw}.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0piBK=tE/
盈余公积-储备基金 Surplus reserve - reserve fund > \KVg(?D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund X;?Z_3I:5
盈余公积-利润归还投资 Surplus reserve - reture investment by investment fx783
主营业务收入 Sales ]O;Hlty(g
主营业务成本 Cost of sales 2i@t;h2E
主营业务税金及附加 Sales tax 9I RvbE~2
营业费用 Operating expenses &MlBp I
管理费用 General and administrative expenses Hw "UJP
财务费用 Financial expenses gxku3<S
投资收益 Investment income 3oCw(Ff
其他业务收入 Other operating income -Jtx9P
营业外收入 Non-operating income G2,r %|7ta
补贴收入 Subsidy income 'C9H6)Zq)
其他业务支出 Other operating expenses I:qfB2tL)O
营业外支出 Non-operating expenses 7Z;w<b~
所得税 Income tax _ x.D< n=X
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