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 。 u(iEuF;7
`CP# S 7W^
现金 Cash in hand d:cs8f4>
银行存款 Cash in bank "#anL 8
其他货币资金-外埠存款Other monetary assets - cash in other cities q,w8ca 4~y
其他货币资金-银行本票 Other monetary assets - cashier‘s check owM3Gz%?UA
其他货币资金-银行汇票 Other monetary assets - bank draft e"Kg/*Ji1
其他货币资金-信用卡 Other monetary assets - credit cards yAz`n[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit f_2tMiy 5
其他货币资金-存出投资款 Other monetary assets - cash for investment B
QmHYar
短期投资-股票投资 Investments - Short term - stocks 1AiqB Rs
短期投资-债券投资 Investments - Short term - bonds FRqJ#yd]
短期投资-基金投资 Investments - Short term - funds 6 g06s @kz
短期投资-其他投资 Investments - Short term - others =aR'S\<
短期投资跌价准备 Provision for short-term investment 1W*%}! &Gm
长期股权投资-股票投资 Long term equity investment - stocks I<yd=#:n
长期股权投资-其他股权投资 Long term equity investment - others JDe
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长期债券投资-债券投资 Long term securities investemnt - bonds nQbF~
长期债券投资-其他债权投资 Long term securities investment - others jYE<d&Cq
长期投资减值准备 Provision for long-term investment L@xag-b
i
应收票据 Notes receivable M+4>l\
应收股利 Dividends receivable {8`V5:
应收利息 Interest receivable k@vN_Un
应收帐款 Trade debtors `L n,qiA
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Z&BJ/qk
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预付帐款 Prepayment fP<Tvf
应收补贴款 Allowance receivable $ <'i+kK
其他应收款 Other debtors al y1=j
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8ExEhB X8
其他流动资产 Other current assets 6?GR+;/
物资采购 Purchase QCjC|T9
原材料 Raw materials ' e
@`HG
包装物 Packing materials
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低值易耗品 Low value consumbles t 6m&+N
材料成本差异 Material cost difference ;>%@
自制半成品 Self-manufactured goods euO!vLd X
库存商品 Finished goods bn$a7\X-
商品进销差价 Difference between purchase & sales of commodities tgeX~.
委托加工物资 Consigned processiong material 3 ,;;C(
委托代销商品 Consignment-out -CePtq`
受托代销商品 Consignment-in qI (<5Wxl
分期收款发出商品 Goods on instalment sales n~
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存货跌价准备 Provision for obsolete stocks y*ux 7KO
待摊费用 Prepaid expenses ?VUW.-
待处理流动资产损益 Unsettled G/L on current assets MC=pN(l
待处理固定资产损益 Unsettled G/L on fixed assets _OR @S%$
委托贷款-本金 Consignment loan - principle &USKudXmb
委托贷款-利息 Consignment loan - interest Qy< ~{6V
委托贷款-减值准备 Consignment loan - provision Js{X33^Ju
固定资产-房屋建筑物 Fixed assets - Buildings l6kq P
固定资产-机器设备 Fixed assets - Plant and machinery )o4B
^kq
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Zw4z`x 1f
固定资产-运输设备 Fixed assets - Automobiles BF >67 8h
累计折旧 Accumulated depreciation 2GRL`.1
固定资产减值准备 Impairment of fixed assets VSf<(udGr
工程物资-专用材料 Project material - specific materials 8nKZ
工程物资-专用设备 Project material - specific equipment 9U
bD =}W
工程物资-预付大型设备款 Project material - prepaid for equipment @ ={Hx$zL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &:Mk^DH5
在建工程 Construction in progress Xx)PyO
在建工程减值准备 Impairment of construction in progress c_p7vvI&c0
固定资产清理 Disposal of fixed assets OH+kN /Fd
无形资产-专利权 Intangible assets - patent qGezmkNFm
无形资产-非专利技术 Intangible assets - industrial property and know-how @B e7"Fm
无形资产-商标权 Intangible assets - trademark rights QV&yVH=Xs
无形资产-土地使用权 Intangible assets - land use rights #H8% BZy V
无形资产-商誉 Intangible assets - goodwill quk y m3F
无形资产减值准备 Impairment of intangible assets St`3Z/|h
长期待摊费用 Deferred assets <.d^jgG(j
未确认融资费用 Unrecognized finance fees )7`2FLG
其他长期资产 Other long term assets ^}VAH#c
递延税款借项 Deferred assets debits Qg^Ga0Lf6
应付票据 Notes payable o= %pR|
应付帐款 Trade creditors S8_ >Lw
预收帐款 Adanvances from customers ()cqax4
代销商品款 Consignment-in payables a%FM)/oI|T
其他应交款 Other payable to government r0xm DJ@y
其他应付款 Other creditors Ad%3 fvn
应付股利 Proposed dividends hv4om+
待转资产价值 Donated assets B:?MMXB
预计负债 Accrued liabilities * |dz.Tr
应付短期债券 Short-term debentures payable VyF|d
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其他流动负债 Other current liabilities 1ha
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预提费用 Accrued expenses
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应付工资 Payroll payable o$Jop"To
应付福利费 Welfare payable V DN@=/
短期借款-抵押借款 Bank loans - Short term - pledged k/lU]~PE
短期借款-信用借款 Bank loans - Short term - credit |O!
G[|/3
短期借款-担保借款 Bank loans - Short term - guaranteed Ekl cnM|6
一年内到期长期借款 Long term loans due within one year 655OL)|cD6
一年内到期长期应付款 Long term payable due within one year C]- !u Ly
长期借款 Bank loans - Long term ]i)g!J8f-
应付债券-债券面值 Bond payable - Par value +x L*`fn
应付债券-债券溢价 Bond payable - Excess m,3H]
应付债券-债券折价 Bond payable - Discount D# Gf.c
应付债券-应计利息 Bond payable - Accrued interest vGST{Lz;
长期应付款 Long term payable ;]c:0W '
专项应付款 Specific payable G JeP~
其他长期负债 Other long term liabilities Lt K= nK
应交税金-所得税 Tax payable - income tax 9P 7^*f:E
应交税金-增值税 Tax payable - VAT CW+] Jv ]"
应交税金-营业税 Tax payable - business tax *h V$\CLT.
应交税金-消费税 Tax payable - consumable tax }M0GPpv
应交税金-其他 Tax payable - others $yoIz.?V
递延税款贷项 Deferred taxation credit o1k
X` Eu
股本 Share capital 3_ P<0 %
已归还投资 Investment returned 7A=* 3
利润分配-其他转入 Profit appropriation - other transfer in B3';Tcs
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Quts
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [ 11D7L%1t
利润分配-提取储备基金 Profit appropriation - reserve fund (\zxiK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f_m~_`m
利润分配-利润归还投资 Profit appropriation - return investment by profit Z !81\5
利润分配-应付优先股股利 Profit appropriation - preference shares dividends fvNj5 Vq:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~c\iBk
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4^IqHx;bj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +U^H`\EUr
期初未分配利润 Retained earnings, beginning of the year \r5L7y$9 h
资本公积-股本溢价 Capital surplus - share premium *U}cj A:ZN
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `z!6zo2d
资本公积-接受现金捐赠 Capital surplus - cash donation cAQ_/>
资本公积-股权投资准备 Capital surplus - investment reserve ={k_
(8]
资本公积-拨款转入 Capital surplus - subsidiary CU+H`-+"J
资本公积-外币资本折算差额 Capital surplus - foreign currency translation oa"_5
kn,
资本公积-其他 Capital surplus - others hf1h*x^J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ZQ)vvD <
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c`agrS:P
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Co^^rd@
盈余公积-储备基金 Surplus reserve - reserve fund o+% ($p
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8iwH^+
h~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0/4"Jh$t
主营业务收入 Sales ) /FEjo
主营业务成本 Cost of sales ;/R \!E
主营业务税金及附加 Sales tax $MYAYj9r)
营业费用 Operating expenses j FH wu*
管理费用 General and administrative expenses Wi"3kps q
财务费用 Financial expenses NxGSs_7
投资收益 Investment income ?#obNQ"u]
其他业务收入 Other operating income k+% c8w 9
营业外收入 Non-operating income K j/{V
补贴收入 Subsidy income sz@Y$<o
其他业务支出 Other operating expenses dm l,|k=
营业外支出 Non-operating expenses dhCrcYn
所得税 Income tax @;b @O
_
LKsK!X
