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 。 1W}k>t8?h'
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现金 Cash in hand X
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银行存款 Cash in bank XjxI@VXzUV
其他货币资金-外埠存款Other monetary assets - cash in other cities I7t}$ S6
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^W^Y"0y9`
其他货币资金-银行汇票 Other monetary assets - bank draft .t{uzDM
其他货币资金-信用卡 Other monetary assets - credit cards :X7O4?ww
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <xH!
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其他货币资金-存出投资款 Other monetary assets - cash for investment z: )*Aobwv
短期投资-股票投资 Investments - Short term - stocks %%h.`p1
短期投资-债券投资 Investments - Short term - bonds [ d>2F
短期投资-基金投资 Investments - Short term - funds A-$ C6q
短期投资-其他投资 Investments - Short term - others n-<`Z NMU
短期投资跌价准备 Provision for short-term investment 3jto$_3'w
长期股权投资-股票投资 Long term equity investment - stocks Lu[Hz8
长期股权投资-其他股权投资 Long term equity investment - others V gy12dE
长期债券投资-债券投资 Long term securities investemnt - bonds c
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长期债券投资-其他债权投资 Long term securities investment - others ] xIgP%
长期投资减值准备 Provision for long-term investment -; i:bE
应收票据 Notes receivable !L/. [:X
应收股利 Dividends receivable eQqCRXx
应收利息 Interest receivable G,(Xz"`,
应收帐款 Trade debtors z@jKzyq
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors sp0_f;bC
预付帐款 Prepayment Z Ox;]D"s
应收补贴款 Allowance receivable 6QP T
其他应收款 Other debtors @]EdUzzKq
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors (@ O,U
其他流动资产 Other current assets 2t=&h|6EW
物资采购 Purchase vJ&35nF&
原材料 Raw materials !&v"+ K3lU
包装物 Packing materials ?b(DDQMf
低值易耗品 Low value consumbles (;HO3Z".q$
材料成本差异 Material cost difference ?~]mO
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自制半成品 Self-manufactured goods i A'p!l |P
库存商品 Finished goods bPl'?3
商品进销差价 Difference between purchase & sales of commodities !8R JHMX&
委托加工物资 Consigned processiong material DnF | wS
委托代销商品 Consignment-out 'w|N }
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受托代销商品 Consignment-in Vu<mOuh
分期收款发出商品 Goods on instalment sales 9G6auk.m.O
存货跌价准备 Provision for obsolete stocks 0zA :?}
待摊费用 Prepaid expenses %fh-x(4v
待处理流动资产损益 Unsettled G/L on current assets |I.5]r-EK
待处理固定资产损益 Unsettled G/L on fixed assets |(Xxi
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest z
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委托贷款-减值准备 Consignment loan - provision Xx m7s S
固定资产-房屋建筑物 Fixed assets - Buildings u (`7F(R
固定资产-机器设备 Fixed assets - Plant and machinery /[q_f
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures oL9ELtb ]s
固定资产-运输设备 Fixed assets - Automobiles X{h[
累计折旧 Accumulated depreciation $! g~pV
固定资产减值准备 Impairment of fixed assets oV~S4
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工程物资-专用材料 Project material - specific materials t
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工程物资-专用设备 Project material - specific equipment | Y(
工程物资-预付大型设备款 Project material - prepaid for equipment :a( Oc'T
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production grJ(z)c
在建工程 Construction in progress u:^9ZQ+
在建工程减值准备 Impairment of construction in progress @DAaCF8
固定资产清理 Disposal of fixed assets ~UsE"5
无形资产-专利权 Intangible assets - patent s-l3_210
无形资产-非专利技术 Intangible assets - industrial property and know-how i
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无形资产-商标权 Intangible assets - trademark rights of`WP
无形资产-土地使用权 Intangible assets - land use rights H\|H]: CE
无形资产-商誉 Intangible assets - goodwill !B#t JD
无形资产减值准备 Impairment of intangible assets :QMpp }G
长期待摊费用 Deferred assets 1L3 $h0i
未确认融资费用 Unrecognized finance fees 7TZ,bD_
其他长期资产 Other long term assets ;9uDV
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递延税款借项 Deferred assets debits hCj8y.X|E(
应付票据 Notes payable 8:
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应付帐款 Trade creditors miY=xwK&
预收帐款 Adanvances from customers k{^iv:
代销商品款 Consignment-in payables :,'.b|Tl.b
其他应交款 Other payable to government !nF.
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其他应付款 Other creditors 9;A9Q9Yr
应付股利 Proposed dividends 5N|hsfkx
待转资产价值 Donated assets [?)He} _L
预计负债 Accrued liabilities Js9
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应付短期债券 Short-term debentures payable >V& GL{
其他流动负债 Other current liabilities O+~@ S~
预提费用 Accrued expenses &tlU.Whk+
应付工资 Payroll payable ,B,0o*qc{K
应付福利费 Welfare payable w|c t="MG
短期借款-抵押借款 Bank loans - Short term - pledged ^ pocbmg
短期借款-信用借款 Bank loans - Short term - credit @
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短期借款-担保借款 Bank loans - Short term - guaranteed byIP]7Ld
一年内到期长期借款 Long term loans due within one year D#X&gE
一年内到期长期应付款 Long term payable due within one year s>ZlW:jY
长期借款 Bank loans - Long term =>xyJ->R
应付债券-债券面值 Bond payable - Par value Qgl5Jr.
应付债券-债券溢价 Bond payable - Excess ESkhCDU
应付债券-债券折价 Bond payable - Discount "u"?~
应付债券-应计利息 Bond payable - Accrued interest 2K{)8 ;^
长期应付款 Long term payable 9]a!1
专项应付款 Specific payable U +@rLQ.-
其他长期负债 Other long term liabilities :U'Oc3l#Y
应交税金-所得税 Tax payable - income tax XC,by&nY<y
应交税金-增值税 Tax payable - VAT n<>]
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应交税金-营业税 Tax payable - business tax U{3Pk0rZ
应交税金-消费税 Tax payable - consumable tax <!~NG3KW[>
应交税金-其他 Tax payable - others ER<Z!*2
递延税款贷项 Deferred taxation credit #2qv"ntW
股本 Share capital EB5 ^eNdL
已归还投资 Investment returned 12 bztlv
利润分配-其他转入 Profit appropriation - other transfer in q&: t$tSS
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q>VvXUyK,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (w/lZt
利润分配-提取储备基金 Profit appropriation - reserve fund 9Ljd
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5Ja[p~^L
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C33=<r[;N<
利润分配-利润归还投资 Profit appropriation - return investment by profit ;QQ/bM&I
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Bvz&
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HhB'
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J-~:W~Qx4N
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sq}uq
