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 。 ZBU< L+#
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现金 Cash in hand 3zfiegY@wm
银行存款 Cash in bank ]o'dr
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其他货币资金-外埠存款Other monetary assets - cash in other cities JY:Fu
其他货币资金-银行本票 Other monetary assets - cashier‘s check K0'p*[yO/j
其他货币资金-银行汇票 Other monetary assets - bank draft OD pAMt"
其他货币资金-信用卡 Other monetary assets - credit cards h0 %M+g
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Ssir?ZUm
其他货币资金-存出投资款 Other monetary assets - cash for investment :ba
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短期投资-股票投资 Investments - Short term - stocks ]{|
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短期投资-债券投资 Investments - Short term - bonds aRn"" 3[
短期投资-基金投资 Investments - Short term - funds Wo9=
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短期投资-其他投资 Investments - Short term - others SMB &sl
短期投资跌价准备 Provision for short-term investment GM^H
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长期股权投资-股票投资 Long term equity investment - stocks t ycVcr \(
长期股权投资-其他股权投资 Long term equity investment - others b/T k$&
长期债券投资-债券投资 Long term securities investemnt - bonds (IHR {m
长期债券投资-其他债权投资 Long term securities investment - others d{WOO)j
长期投资减值准备 Provision for long-term investment J7EWaXGbz
应收票据 Notes receivable $ _HyE%F#
应收股利 Dividends receivable xjxX4_
应收利息 Interest receivable $i3`cX)g
应收帐款 Trade debtors h3\(660>$
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors D}ZPgt#
预付帐款 Prepayment (yT&&_zY4
应收补贴款 Allowance receivable \G/ZA) t
其他应收款 Other debtors #QOb[9(Tu(
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0iMfyW:
其他流动资产 Other current assets 8ce'G"
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物资采购 Purchase \Yv4 4*I`
原材料 Raw materials 1v|0 &{lB
包装物 Packing materials hf)R PG&
低值易耗品 Low value consumbles 6khm@}}
材料成本差异 Material cost difference m\=Cw&(
自制半成品 Self-manufactured goods IY}GU 2#
库存商品 Finished goods :<
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商品进销差价 Difference between purchase & sales of commodities 4eaH.&&
委托加工物资 Consigned processiong material -@'R
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委托代销商品 Consignment-out >*l2]
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受托代销商品 Consignment-in `09[25?
分期收款发出商品 Goods on instalment sales Hp(41E b,
存货跌价准备 Provision for obsolete stocks 9CIQRc
待摊费用 Prepaid expenses fo9V&NE
待处理流动资产损益 Unsettled G/L on current assets ZWB3R
待处理固定资产损益 Unsettled G/L on fixed assets @@!]Raj=
委托贷款-本金 Consignment loan - principle ?WS.RB e2
委托贷款-利息 Consignment loan - interest I[ 06R
委托贷款-减值准备 Consignment loan - provision Dn>C
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固定资产-房屋建筑物 Fixed assets - Buildings \D%n8O
固定资产-机器设备 Fixed assets - Plant and machinery sG| ,#XQ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }g 2l
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固定资产-运输设备 Fixed assets - Automobiles ! .q#X^@>L
累计折旧 Accumulated depreciation [[4!b E
固定资产减值准备 Impairment of fixed assets !D
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工程物资-专用材料 Project material - specific materials %3K'[2F
工程物资-专用设备 Project material - specific equipment 'Ze&
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工程物资-预付大型设备款 Project material - prepaid for equipment )4YtdA
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K_X( j$2Xc
在建工程 Construction in progress ]jmZ5h#[
在建工程减值准备 Impairment of construction in progress W,t`DMC
固定资产清理 Disposal of fixed assets :`@W`V?6-
无形资产-专利权 Intangible assets - patent BMU#pK;P]
无形资产-非专利技术 Intangible assets - industrial property and know-how f[OJ qk
无形资产-商标权 Intangible assets - trademark rights ufA0H
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无形资产-土地使用权 Intangible assets - land use rights ^h<ElK
无形资产-商誉 Intangible assets - goodwill Zc9S[ivq
无形资产减值准备 Impairment of intangible assets 4J[csU
长期待摊费用 Deferred assets IPY[ x
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未确认融资费用 Unrecognized finance fees 3/s
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其他长期资产 Other long term assets ?/A ql_?3
递延税款借项 Deferred assets debits 2m&
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应付票据 Notes payable p|)j {nc
应付帐款 Trade creditors {]y!2 r
预收帐款 Adanvances from customers t |:XSJ9
代销商品款 Consignment-in payables _oU~ S$ hO
其他应交款 Other payable to government 8 vvNn>Q
其他应付款 Other creditors w*4sT+
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应付股利 Proposed dividends g*%o%Lv
待转资产价值 Donated assets vb\R~%@T,
预计负债 Accrued liabilities 'sjks sy.3
应付短期债券 Short-term debentures payable \AD|;tA\vE
其他流动负债 Other current liabilities "[ >ql1t{b
预提费用 Accrued expenses 4?x$O{D5?{
应付工资 Payroll payable `~qVo4V6Z
应付福利费 Welfare payable M;0\fUh;
短期借款-抵押借款 Bank loans - Short term - pledged =vKSvQP@)
短期借款-信用借款 Bank loans - Short term - credit 5PKdMEK|q
短期借款-担保借款 Bank loans - Short term - guaranteed wA%,_s /U
一年内到期长期借款 Long term loans due within one year oJ 0
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一年内到期长期应付款 Long term payable due within one year ? ,!
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长期借款 Bank loans - Long term 8{-bG8L> 5
应付债券-债券面值 Bond payable - Par value m8v=pab e
应付债券-债券溢价 Bond payable - Excess P76QHBb
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应付债券-债券折价 Bond payable - Discount +]# p m9
应付债券-应计利息 Bond payable - Accrued interest l]P3oB}Yo
长期应付款 Long term payable ^0"[l {
专项应付款 Specific payable I9 jzR~T
其他长期负债 Other long term liabilities pW2-RHGJY
应交税金-所得税 Tax payable - income tax AR i
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应交税金-增值税 Tax payable - VAT O#b%&s"o
应交税金-营业税 Tax payable - business tax #tt*yOmiH
应交税金-消费税 Tax payable - consumable tax G^w :c]
应交税金-其他 Tax payable - others ]1KF3$n0
递延税款贷项 Deferred taxation credit a#P{ [
股本 Share capital fh}j)*K8
已归还投资 Investment returned .\AbE*lZ#
利润分配-其他转入 Profit appropriation - other transfer in h&t9CpTfeJ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve KrD?Z2x
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *5 S~@
利润分配-提取储备基金 Profit appropriation - reserve fund Bf6\KI< V2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund oOy_2fwZPp
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z|$OPML X
利润分配-利润归还投资 Profit appropriation - return investment by profit C?VNkBJ>\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^ y &sKO
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A{QA0X! p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xw&N[ y5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares By}>h6`[
期初未分配利润 Retained earnings, beginning of the year 8 gzf$Oc
资本公积-股本溢价 Capital surplus - share premium 2t" &> 1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ioS(;2F
资本公积-接受现金捐赠 Capital surplus - cash donation A;C)#Q/
资本公积-股权投资准备 Capital surplus - investment reserve '"Y(2grP
资本公积-拨款转入 Capital surplus - subsidiary [cf!%3>53
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %u02KmV.
资本公积-其他 Capital surplus - others G
