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 。 } %?or_f/
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现金 Cash in hand :Ob^b3<t
银行存款 Cash in bank qGV(p}$O
其他货币资金-外埠存款Other monetary assets - cash in other cities 8g)$%Fy+N
其他货币资金-银行本票 Other monetary assets - cashier‘s check dl8f]y#Q
其他货币资金-银行汇票 Other monetary assets - bank draft H/M]YUs/3
其他货币资金-信用卡 Other monetary assets - credit cards dF 6o d
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]U'zy+
其他货币资金-存出投资款 Other monetary assets - cash for investment klAlS%
短期投资-股票投资 Investments - Short term - stocks k3t]lG p
短期投资-债券投资 Investments - Short term - bonds F7jkl4
短期投资-基金投资 Investments - Short term - funds 8(Ptse
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短期投资-其他投资 Investments - Short term - others qzO Rv
短期投资跌价准备 Provision for short-term investment 6
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长期股权投资-股票投资 Long term equity investment - stocks [^
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长期股权投资-其他股权投资 Long term equity investment - others Ig ?9"{9p
长期债券投资-债券投资 Long term securities investemnt - bonds Q
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长期债券投资-其他债权投资 Long term securities investment - others eP:\\;
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长期投资减值准备 Provision for long-term investment n(# yGzq
应收票据 Notes receivable V >
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应收股利 Dividends receivable % 7`eT^
应收利息 Interest receivable ;PG=
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应收帐款 Trade debtors Lz_.m
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Q'3tDc<
预付帐款 Prepayment n+&8Uk
应收补贴款 Allowance receivable AU)\ lyB
其他应收款 Other debtors _ ~yd
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors PB"=\>]`N
其他流动资产 Other current assets DAf @-~c
物资采购 Purchase /SM 7t_
原材料 Raw materials $Lbamg->E
包装物 Packing materials 'j{o!T 0
低值易耗品 Low value consumbles GY@:[u.&
材料成本差异 Material cost difference G?LC ! 9MB
自制半成品 Self-manufactured goods #+_=(J
库存商品 Finished goods J Bq6Qg
商品进销差价 Difference between purchase & sales of commodities o-&0_Zq_
委托加工物资 Consigned processiong material *v(Q-FW
委托代销商品 Consignment-out (
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受托代销商品 Consignment-in 8EJP~bt
分期收款发出商品 Goods on instalment sales vpT\ CjXHZ
存货跌价准备 Provision for obsolete stocks jHE^d<=O^
待摊费用 Prepaid expenses <VstnJo`Z
待处理流动资产损益 Unsettled G/L on current assets I IGx+>
待处理固定资产损益 Unsettled G/L on fixed assets ic IWv
委托贷款-本金 Consignment loan - principle Z
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委托贷款-利息 Consignment loan - interest .]4MtG
委托贷款-减值准备 Consignment loan - provision 2/A*\
固定资产-房屋建筑物 Fixed assets - Buildings N Lx TiyQy
固定资产-机器设备 Fixed assets - Plant and machinery {0a\
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures b|E ZD3y
固定资产-运输设备 Fixed assets - Automobiles SvkCx>6/G
累计折旧 Accumulated depreciation ]LxE#R5V
固定资产减值准备 Impairment of fixed assets ^j RX6
工程物资-专用材料 Project material - specific materials hW!n"qU
工程物资-专用设备 Project material - specific equipment `Xeiz'~f8
工程物资-预付大型设备款 Project material - prepaid for equipment 0:I<TJ~P
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9Qu(RbDqC
在建工程 Construction in progress \I}EW I
在建工程减值准备 Impairment of construction in progress .w{Y3,dd>
固定资产清理 Disposal of fixed assets #U
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无形资产-专利权 Intangible assets - patent bd}[X'4d
无形资产-非专利技术 Intangible assets - industrial property and know-how H
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无形资产-商标权 Intangible assets - trademark rights T
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无形资产-土地使用权 Intangible assets - land use rights bd% <
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无形资产-商誉 Intangible assets - goodwill +kE~OdZG
无形资产减值准备 Impairment of intangible assets [YODyf}M>\
长期待摊费用 Deferred assets Eld[z{n"
未确认融资费用 Unrecognized finance fees #+U1QOsz
其他长期资产 Other long term assets ` s
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递延税款借项 Deferred assets debits P{QHG 3
应付票据 Notes payable zAklS 7L
应付帐款 Trade creditors f2M*]{N
预收帐款 Adanvances from customers {{M/=WqC
代销商品款 Consignment-in payables aMHC+R1X
其他应交款 Other payable to government s>\^dtG7
其他应付款 Other creditors #6D>e~>n
应付股利 Proposed dividends !m-`~3P#l,
待转资产价值 Donated assets +|X`cmn uU
预计负债 Accrued liabilities 3pW4Ul@e
应付短期债券 Short-term debentures payable !||Gfi a
其他流动负债 Other current liabilities UmGKj9u
预提费用 Accrued expenses ='qVwM
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应付工资 Payroll payable jpZq]E9`P
应付福利费 Welfare payable wWf_d jd
短期借款-抵押借款 Bank loans - Short term - pledged {5c?_U
短期借款-信用借款 Bank loans - Short term - credit Ck %if
短期借款-担保借款 Bank loans - Short term - guaranteed + %K ~
一年内到期长期借款 Long term loans due within one year i Ob7g@=
一年内到期长期应付款 Long term payable due within one year : WQlpL n
长期借款 Bank loans - Long term %3t;[$n#
应付债券-债券面值 Bond payable - Par value Q/4 ICgo4
应付债券-债券溢价 Bond payable - Excess , .;0xyc
应付债券-债券折价 Bond payable - Discount %t!S 7UD
应付债券-应计利息 Bond payable - Accrued interest m||9,z-
长期应付款 Long term payable ZS]Z0iZv9
专项应付款 Specific payable ybFxz
其他长期负债 Other long term liabilities O_.!qk1R
应交税金-所得税 Tax payable - income tax 8c9<kGm$E
应交税金-增值税 Tax payable - VAT z^& $6c_
应交税金-营业税 Tax payable - business tax GGcODjY>
应交税金-消费税 Tax payable - consumable tax aTeW# :m
应交税金-其他 Tax payable - others 4~FRE)8
递延税款贷项 Deferred taxation credit (&v|,.c^)1
股本 Share capital sb8bCEm- \
已归还投资 Investment returned > 3(,s^
利润分配-其他转入 Profit appropriation - other transfer in VX8CEO
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |Z2"pV
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]a~sJz!
利润分配-提取储备基金 Profit appropriation - reserve fund >C6S2ISSz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lfC]!=2%~8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m$v >r\*X
利润分配-利润归还投资 Profit appropriation - return investment by profit u'_}4qhCC;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Tt{z_gU6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5 * YvgB;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Xa?igbgAwx
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [' pO=ho
期初未分配利润 Retained earnings, beginning of the year 'OP0#`6`
资本公积-股本溢价 Capital surplus - share premium ]Z6?
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wik<# ke
资本公积-接受现金捐赠 Capital surplus - cash donation 2;
,8 u
资本公积-股权投资准备 Capital surplus - investment reserve &V (6N%A^U
资本公积-拨款转入 Capital surplus - subsidiary o}/|"( K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DQXc f*R
资本公积-其他 Capital surplus - others Z^as ?k(iM
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qT5"r488
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2=8PA/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve . 43cI(
盈余公积-储备基金 Surplus reserve - reserve fund . o /uA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Jkbeh
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment GCO: !,1
主营业务收入 Sales T7.SjR6X>
主营业务成本 Cost of sales Q{950$ )L
主营业务税金及附加 Sales tax GxG~J4
营业费用 Operating expenses '#LzQ6Pn
管理费用 General and administrative expenses m26YAcip}
财务费用 Financial expenses 9oO~UP!ag
投资收益 Investment income Fc \]*
其他业务收入 Other operating income @,k5T51m
营业外收入 Non-operating income 3Xd:LDZ{
补贴收入 Subsidy income >jIn&s!}
其他业务支出 Other operating expenses W9tZX5V1
营业外支出 Non-operating expenses sHk>ek]2I
所得税 Income tax "H`Be
d *gv.mE
