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 。 n{E9p3i
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现金 Cash in hand a~A"u LBR
银行存款 Cash in bank '$y.`/$
其他货币资金-外埠存款Other monetary assets - cash in other cities XBN,{
其他货币资金-银行本票 Other monetary assets - cashier‘s check 4$Ud4<
其他货币资金-银行汇票 Other monetary assets - bank draft R0bWI`$Z
其他货币资金-信用卡 Other monetary assets - credit cards u=& $Z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit WlRaD%Q
其他货币资金-存出投资款 Other monetary assets - cash for investment yPT\9 "/
短期投资-股票投资 Investments - Short term - stocks .( X!*J]G
短期投资-债券投资 Investments - Short term - bonds yCZ[z
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短期投资-基金投资 Investments - Short term - funds UjcKvF
短期投资-其他投资 Investments - Short term - others 3im2
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短期投资跌价准备 Provision for short-term investment " fWm{;
长期股权投资-股票投资 Long term equity investment - stocks ^k4 n
长期股权投资-其他股权投资 Long term equity investment - others r)Fd3)e
长期债券投资-债券投资 Long term securities investemnt - bonds ,Laz515
长期债券投资-其他债权投资 Long term securities investment - others FcmL 4^s.`
长期投资减值准备 Provision for long-term investment ^=,N]
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应收票据 Notes receivable LhQidvCNJ
应收股利 Dividends receivable !Tu 4V\^~A
应收利息 Interest receivable LT6V Z,
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应收帐款 Trade debtors #r;uM+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Q vm[2mb
预付帐款 Prepayment L ]QB
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应收补贴款 Allowance receivable RxXiSc` ^z
其他应收款 Other debtors 7U`8W\-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %lqrq<Xn
其他流动资产 Other current assets 8Lh[>|~=
物资采购 Purchase -A)/CFIZ
原材料 Raw materials "j% L* J)
包装物 Packing materials E9#.!re|^
低值易耗品 Low value consumbles =8 01nZJ
材料成本差异 Material cost difference _[8sL^
自制半成品 Self-manufactured goods
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库存商品 Finished goods 6M X4h
商品进销差价 Difference between purchase & sales of commodities =(W l'iG
委托加工物资 Consigned processiong material Uf
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委托代销商品 Consignment-out !?J?R-C
受托代销商品 Consignment-in nCPIpw,]M
分期收款发出商品 Goods on instalment sales /*hS0xN*
存货跌价准备 Provision for obsolete stocks :my@Oxx4@
待摊费用 Prepaid expenses _T (MMc
待处理流动资产损益 Unsettled G/L on current assets 0]MI*s>&
待处理固定资产损益 Unsettled G/L on fixed assets , \R,
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委托贷款-本金 Consignment loan - principle kYU!6t1
委托贷款-利息 Consignment loan - interest kf2e-)uUs
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings !)h?2#V8;
固定资产-机器设备 Fixed assets - Plant and machinery < 7yn :
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^=Egf?|[
固定资产-运输设备 Fixed assets - Automobiles 6I~{~YvB"
累计折旧 Accumulated depreciation "7_qB8\
固定资产减值准备 Impairment of fixed assets {6 brVN.V
工程物资-专用材料 Project material - specific materials ,7*-%05
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工程物资-专用设备 Project material - specific equipment b@yFqgJ_
工程物资-预付大型设备款 Project material - prepaid for equipment {p M 3f
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production O:Ob{k
在建工程 Construction in progress hSfLNv K
在建工程减值准备 Impairment of construction in progress OvtiFN^s'
固定资产清理 Disposal of fixed assets O >sE~~g]?
无形资产-专利权 Intangible assets - patent qwDoYy yu
无形资产-非专利技术 Intangible assets - industrial property and know-how -[-Ry6G
无形资产-商标权 Intangible assets - trademark rights MD=VR(P?eq
无形资产-土地使用权 Intangible assets - land use rights l$eKV(CZ4
无形资产-商誉 Intangible assets - goodwill q<!Kt I4
无形资产减值准备 Impairment of intangible assets Z=CY6Zu 7
长期待摊费用 Deferred assets $,#,yl ol
未确认融资费用 Unrecognized finance fees rBovC
其他长期资产 Other long term assets C! J6"j
递延税款借项 Deferred assets debits 3:G94cp5
应付票据 Notes payable IX
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应付帐款 Trade creditors :R9 DJh\
预收帐款 Adanvances from customers ffE&=eh)
代销商品款 Consignment-in payables B(U0 ~{7a
其他应交款 Other payable to government 8@'Q=".J
其他应付款 Other creditors ~
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应付股利 Proposed dividends Ax"I$6 n>
待转资产价值 Donated assets ZeP3
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预计负债 Accrued liabilities dI|`"jl#
应付短期债券 Short-term debentures payable `-[+(+["
其他流动负债 Other current liabilities 6N]V.;0_5
预提费用 Accrued expenses mB ]Y;R<
应付工资 Payroll payable PmT,*C` /X
应付福利费 Welfare payable 5N4[hQrVJ
短期借款-抵押借款 Bank loans - Short term - pledged y6 !Zt}m
短期借款-信用借款 Bank loans - Short term - credit b6~MRfx`7
短期借款-担保借款 Bank loans - Short term - guaranteed XG_Iq ,
一年内到期长期借款 Long term loans due within one year =| M[JPr
一年内到期长期应付款 Long term payable due within one year 7+^4v (s
长期借款 Bank loans - Long term Hxzdxwz%$
应付债券-债券面值 Bond payable - Par value k7ODQ(*v
应付债券-债券溢价 Bond payable - Excess 3O!TVSo
应付债券-债券折价 Bond payable - Discount #3o] Qo[Sc
应付债券-应计利息 Bond payable - Accrued interest C/ je5
长期应付款 Long term payable yNu%D$6u7
专项应付款 Specific payable $>mTPNF
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax hSyA;*)
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应交税金-增值税 Tax payable - VAT Q8 r 7
应交税金-营业税 Tax payable - business tax +: oD?h
应交税金-消费税 Tax payable - consumable tax Uv"GG:
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应交税金-其他 Tax payable - others >J[Wd<~t
递延税款贷项 Deferred taxation credit
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股本 Share capital 4$ <-3IP,
已归还投资 Investment returned $6]7>:8 mz
利润分配-其他转入 Profit appropriation - other transfer in 9#AsSbBpf
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve VT&R1)c
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X [
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利润分配-提取储备基金 Profit appropriation - reserve fund KU}HVM{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HN *w(bROr
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y~N,=5>j
利润分配-利润归还投资 Profit appropriation - return investment by profit >@o}l:*
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 044*@a5f
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "nK
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @|^ 2 +K/
期初未分配利润 Retained earnings, beginning of the year t"@: a
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资本公积-股本溢价 Capital surplus - share premium { !C ';^
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (gl/ NH!
资本公积-接受现金捐赠 Capital surplus - cash donation wGC)gW
资本公积-股权投资准备 Capital surplus - investment reserve cn4C K. ?
资本公积-拨款转入 Capital surplus - subsidiary Gv,0{DVX<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation fYzO
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资本公积-其他 Capital surplus - others uUczD 8y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $LF
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3e g<)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3 T3p[q4
盈余公积-储备基金 Surplus reserve - reserve fund U&mJ_f#M
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $MmCh&V
盈余公积-利润归还投资 Surplus reserve - reture investment by investment L:y}
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主营业务收入 Sales Y@S?0
主营业务成本 Cost of sales *eO@<j?
主营业务税金及附加 Sales tax [k9aY$baT^
营业费用 Operating expenses '`Smg3T!~S
管理费用 General and administrative expenses xwj%X%2
财务费用 Financial expenses nJ|8#U7
投资收益 Investment income A 2b
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其他业务收入 Other operating income :I5]|pt
营业外收入 Non-operating income o 2 5kFD
补贴收入 Subsidy income ^ #R-_I
其他业务支出 Other operating expenses =Po!\[SBU
营业外支出 Non-operating expenses O\
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所得税 Income tax b-{\manH
WRJ+l_81
