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 。 =7P(T`j
>XomjU[srQ
现金 Cash in hand 3`^Na
Q
银行存款 Cash in bank .#wU+t>
其他货币资金-外埠存款Other monetary assets - cash in other cities MoP,a9p
其他货币资金-银行本票 Other monetary assets - cashier‘s check
Y:3\z?oV[
其他货币资金-银行汇票 Other monetary assets - bank draft c
;@k\6
其他货币资金-信用卡 Other monetary assets - credit cards L\/ YS;Y
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %>)&QZig/
其他货币资金-存出投资款 Other monetary assets - cash for investment 1Zi(5S)
短期投资-股票投资 Investments - Short term - stocks
6(
~DS9
短期投资-债券投资 Investments - Short term - bonds P6([[mmG
短期投资-基金投资 Investments - Short term - funds lBcRt)_O7
短期投资-其他投资 Investments - Short term - others ;=oGg%@aP
短期投资跌价准备 Provision for short-term investment {WYmO1
长期股权投资-股票投资 Long term equity investment - stocks L |pJ \~
长期股权投资-其他股权投资 Long term equity investment - others BdYl
sYp
长期债券投资-债券投资 Long term securities investemnt - bonds U.0bbr
长期债券投资-其他债权投资 Long term securities investment - others N \Wd 0b
长期投资减值准备 Provision for long-term investment v:w $l{7
应收票据 Notes receivable uL[% R2
应收股利 Dividends receivable ckg8x&Z
应收利息 Interest receivable iT}L9\
应收帐款 Trade debtors 69tT'U3vb$
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors $KGp cl
预付帐款 Prepayment /{7we$+,p
应收补贴款 Allowance receivable
|= U(8t
其他应收款 Other debtors
?ybX &V
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors AcCM
W@e
其他流动资产 Other current assets PdNxuy
物资采购 Purchase f8X /kz
原材料 Raw materials 4}t&AW 4
包装物 Packing materials ZP
olE_P7
低值易耗品 Low value consumbles |Je+y;P7
材料成本差异 Material cost difference q=|0lZ$`V_
自制半成品 Self-manufactured goods 9e xHR&>{
库存商品 Finished goods k3FpD=N
商品进销差价 Difference between purchase & sales of commodities DJ#z0)3<p
委托加工物资 Consigned processiong material ^FZ7) T
委托代销商品 Consignment-out g0~3;y
受托代销商品 Consignment-in ~RS^O poa
分期收款发出商品 Goods on instalment sales . 7EZB
存货跌价准备 Provision for obsolete stocks QW_QizR>|
待摊费用 Prepaid expenses c?1 :='MC
待处理流动资产损益 Unsettled G/L on current assets FeM,$&G:
待处理固定资产损益 Unsettled G/L on fixed assets ]p.eF YDh7
委托贷款-本金 Consignment loan - principle ^"?b!
=n!
委托贷款-利息 Consignment loan - interest J@I-tS
委托贷款-减值准备 Consignment loan - provision
7L=V{,,v
固定资产-房屋建筑物 Fixed assets - Buildings hm5A@Z
固定资产-机器设备 Fixed assets - Plant and machinery ml
mXFEC
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures F< #!83*%
固定资产-运输设备 Fixed assets - Automobiles ^-'t`mRl]d
累计折旧 Accumulated depreciation ;PrL )!
固定资产减值准备 Impairment of fixed assets al3[Ph5G
工程物资-专用材料 Project material - specific materials koizk&)
工程物资-专用设备 Project material - specific equipment dqvgy yq
工程物资-预付大型设备款 Project material - prepaid for equipment [@_zsz,`L
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9ywP
WT[^
在建工程 Construction in progress P!JRIw
在建工程减值准备 Impairment of construction in progress s3LR6Z7;i
固定资产清理 Disposal of fixed assets :8<\]}J
无形资产-专利权 Intangible assets - patent bC mhlSNi
无形资产-非专利技术 Intangible assets - industrial property and know-how 8/|~E
无形资产-商标权 Intangible assets - trademark rights 6c/Tm0[
无形资产-土地使用权 Intangible assets - land use rights 7v~\c%1V
无形资产-商誉 Intangible assets - goodwill 7
i |_PP_
无形资产减值准备 Impairment of intangible assets & $
?i
长期待摊费用 Deferred assets 1K ;i/
未确认融资费用 Unrecognized finance fees {=NHidi ~
其他长期资产 Other long term assets oV c
l (
递延税款借项 Deferred assets debits CbA2?( 1o1
应付票据 Notes payable z Dk^ ^'
应付帐款 Trade creditors M!s@w%0?'
预收帐款 Adanvances from customers sDH|k@K
代销商品款 Consignment-in payables B !hrr
其他应交款 Other payable to government M zLx
2?
其他应付款 Other creditors Czs4jHTa`
应付股利 Proposed dividends t :
=
待转资产价值 Donated assets 3pp
Y@_1
预计负债 Accrued liabilities #6tb{ws3
应付短期债券 Short-term debentures payable E!4Qc+.
其他流动负债 Other current liabilities ?6bk&"T?
预提费用 Accrued expenses "5-S:+
应付工资 Payroll payable Y.Er!(pz
应付福利费 Welfare payable !0g+}
短期借款-抵押借款 Bank loans - Short term - pledged M- 2:$;D
短期借款-信用借款 Bank loans - Short term - credit RPvOup
短期借款-担保借款 Bank loans - Short term - guaranteed \kpk-[W*x{
一年内到期长期借款 Long term loans due within one year I]`>m3SJ
一年内到期长期应付款 Long term payable due within one year %KeQp W
长期借款 Bank loans - Long term lxRzyx
应付债券-债券面值 Bond payable - Par value l.i"Z pik
应付债券-债券溢价 Bond payable - Excess %^l77 :O
应付债券-债券折价 Bond payable - Discount 'U)| m
应付债券-应计利息 Bond payable - Accrued interest s q_N
!
长期应付款 Long term payable Hy<4q^3$G
专项应付款 Specific payable <:u)C;
其他长期负债 Other long term liabilities nFl=D=50-
应交税金-所得税 Tax payable - income tax #zcp!WE.OI
应交税金-增值税 Tax payable - VAT Musz+<]
应交税金-营业税 Tax payable - business tax ,~Y5vnaOQ
应交税金-消费税 Tax payable - consumable tax >NN |vj
应交税金-其他 Tax payable - others #N|)hBz9-
递延税款贷项 Deferred taxation credit gz[Ng> D+
股本 Share capital =*q :R9V
已归还投资 Investment returned *HmL8c
利润分配-其他转入 Profit appropriation - other transfer in
N1UE u,j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y.?|[x0Wh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y 962rZ
利润分配-提取储备基金 Profit appropriation - reserve fund eBTy!!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Lp%V$'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -/aDq? <<
利润分配-利润归还投资 Profit appropriation - return investment by profit VwoCR q*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends fV3!x,H
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $2F*p#l(<Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #](k
,% 2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares nm*!
#hx
期初未分配利润 Retained earnings, beginning of the year `}F=Zjy
资本公积-股本溢价 Capital surplus - share premium 4yC{
BRbi
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L_jwM ^8
资本公积-接受现金捐赠 Capital surplus - cash donation jow^~
资本公积-股权投资准备 Capital surplus - investment reserve HPAg1bV:-
资本公积-拨款转入 Capital surplus - subsidiary xZS
资本公积-外币资本折算差额 Capital surplus - foreign currency translation dCcV$BX,K
资本公积-其他 Capital surplus - others [^W4%S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J%xp1/= 2
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O'm&S?>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U<eVLfSij
盈余公积-储备基金 Surplus reserve - reserve fund 5/mW:G,&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <27B*C M
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -(>x@];r0
主营业务收入 Sales Z>a_vC
主营业务成本 Cost of sales 4(&00#Yxg2
主营业务税金及附加 Sales tax BoP%f '0N
营业费用 Operating expenses "Q+'lA[}
管理费用 General and administrative expenses H(]lqvO
财务费用 Financial expenses L5cNC Wpo
投资收益 Investment income uavts9v<
其他业务收入 Other operating income b0E(tPw5c
营业外收入 Non-operating income ~@z5Ld3xz
补贴收入 Subsidy income M!=v"C#
其他业务支出 Other operating expenses oCSf$g8q
营业外支出 Non-operating expenses Y_%\kM?7
所得税 Income tax [j}%&$
5Zn3s()
