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 。 i*JbFukG
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现金 Cash in hand I+Q`i:\,q
银行存款 Cash in bank myj^c>1Iz
其他货币资金-外埠存款Other monetary assets - cash in other cities 3??*G8Yp
其他货币资金-银行本票 Other monetary assets - cashier‘s check [akyCb
其他货币资金-银行汇票 Other monetary assets - bank draft 2HNH@K
其他货币资金-信用卡 Other monetary assets - credit cards dpBG)Xzoyv
其他货币资金-信用证保证金 Other monetary assets - L/C deposit a%-P^M;a2
其他货币资金-存出投资款 Other monetary assets - cash for investment z.9
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短期投资-股票投资 Investments - Short term - stocks @' Er&[P
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds .kT5 4U;{
短期投资-其他投资 Investments - Short term - others fU+A~oL%I
短期投资跌价准备 Provision for short-term investment ZcXqH7`r
长期股权投资-股票投资 Long term equity investment - stocks E6-alBi%
长期股权投资-其他股权投资 Long term equity investment - others su`]l"[,]
长期债券投资-债券投资 Long term securities investemnt - bonds oy-Qy
长期债券投资-其他债权投资 Long term securities investment - others 'y#kRC=G:
长期投资减值准备 Provision for long-term investment ms8PFu(f
应收票据 Notes receivable 2S1wL<qP
应收股利 Dividends receivable 4:=eO!6
应收利息 Interest receivable %NbhR(
应收帐款 Trade debtors $+Hv5]/hb
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [`^x;*C
预付帐款 Prepayment a; Ihv#q
应收补贴款 Allowance receivable sa~.qmqu
其他应收款 Other debtors k!]Tg"]JAh
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors N~-N Q
其他流动资产 Other current assets ;a+>><x]
物资采购 Purchase <dTo-P
原材料 Raw materials Ml)Xq-&wc
包装物 Packing materials saH +C@_,
低值易耗品 Low value consumbles z,nRw/o
材料成本差异 Material cost difference :8;8
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自制半成品 Self-manufactured goods K5Fzmo a
库存商品 Finished goods OC'cP[$ _
商品进销差价 Difference between purchase & sales of commodities V(3udB@
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委托加工物资 Consigned processiong material 46'EZ@#s
委托代销商品 Consignment-out p&F=<<C
受托代销商品 Consignment-in 47"ERfP
分期收款发出商品 Goods on instalment sales $S$%avRX
存货跌价准备 Provision for obsolete stocks cI3uH1;#
待摊费用 Prepaid expenses snTj!rV/_
待处理流动资产损益 Unsettled G/L on current assets %D z|p]49!
待处理固定资产损益 Unsettled G/L on fixed assets L4aT=of-
委托贷款-本金 Consignment loan - principle @ :i>q$aF
委托贷款-利息 Consignment loan - interest 1$fA9u$
委托贷款-减值准备 Consignment loan - provision /^v4[]
固定资产-房屋建筑物 Fixed assets - Buildings 5|:=#Ql*
固定资产-机器设备 Fixed assets - Plant and machinery C,Je >G
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures au8bEw&W
固定资产-运输设备 Fixed assets - Automobiles (jCE&'?}
累计折旧 Accumulated depreciation :Ke~b_$Uy-
固定资产减值准备 Impairment of fixed assets H7)(<6b,z
工程物资-专用材料 Project material - specific materials s&vOwPmV
工程物资-专用设备 Project material - specific equipment ^!|BKH8>f%
工程物资-预付大型设备款 Project material - prepaid for equipment ?x]
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production aO'$}rDf$
在建工程 Construction in progress SSi}1
在建工程减值准备 Impairment of construction in progress x>5#@SX
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固定资产清理 Disposal of fixed assets nF}]W14x
无形资产-专利权 Intangible assets - patent }6eWdm!B
无形资产-非专利技术 Intangible assets - industrial property and know-how |mrAvm}
无形资产-商标权 Intangible assets - trademark rights 0; OpT0
无形资产-土地使用权 Intangible assets - land use rights bdq
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无形资产-商誉 Intangible assets - goodwill *D]/V
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无形资产减值准备 Impairment of intangible assets z@&_3 Gl
长期待摊费用 Deferred assets A1\;6W:
未确认融资费用 Unrecognized finance fees Cs%'Af
其他长期资产 Other long term assets SR~~rD|V
递延税款借项 Deferred assets debits
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应付票据 Notes payable GVY_u@6
应付帐款 Trade creditors cX1"<f
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预收帐款 Adanvances from customers bM8b3,}?n
代销商品款 Consignment-in payables Kd;|
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其他应交款 Other payable to government *8"5mC;"
其他应付款 Other creditors 9ZG.%+l
应付股利 Proposed dividends k$o6~u 2&
待转资产价值 Donated assets ~&k1P:#R
预计负债 Accrued liabilities Z/hSH
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应付短期债券 Short-term debentures payable -CY?~WL&
其他流动负债 Other current liabilities GS$OrUA
预提费用 Accrued expenses `-Gs*#(/
应付工资 Payroll payable ZWmmFKFG.
应付福利费 Welfare payable I2|iqbX40Q
短期借款-抵押借款 Bank loans - Short term - pledged /5suyM=U
短期借款-信用借款 Bank loans - Short term - credit +t/VF
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短期借款-担保借款 Bank loans - Short term - guaranteed y"!+Fus9
一年内到期长期借款 Long term loans due within one year X"8Jk4y
一年内到期长期应付款 Long term payable due within one year ]=q?=%H
长期借款 Bank loans - Long term yBauK-7*c
应付债券-债券面值 Bond payable - Par value kYxn5+~
应付债券-债券溢价 Bond payable - Excess )e9(&y*o
应付债券-债券折价 Bond payable - Discount O|%><I?I
应付债券-应计利息 Bond payable - Accrued interest 5`6@CRef
长期应付款 Long term payable <+sv7"a
专项应付款 Specific payable q(!191@C(
其他长期负债 Other long term liabilities Y4!v1
应交税金-所得税 Tax payable - income tax 1>57rx"l
应交税金-增值税 Tax payable - VAT <J {VTk ~
应交税金-营业税 Tax payable - business tax 8*4X%a=O
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应交税金-消费税 Tax payable - consumable tax O,9KhX
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应交税金-其他 Tax payable - others GRO[&;d`
递延税款贷项 Deferred taxation credit l4hC>q$T
股本 Share capital SMqJMirR
已归还投资 Investment returned -UPdgZ_Vxz
利润分配-其他转入 Profit appropriation - other transfer in "+
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \|DcWH1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N\HOo-X
利润分配-提取储备基金 Profit appropriation - reserve fund #=7~.Y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q+e'=0BHd:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }#
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利润分配-利润归还投资 Profit appropriation - return investment by profit cRT@Cu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6BLw 4m=h
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `IkWS7
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `EBo(^n}O
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vy1:>N?#5
期初未分配利润 Retained earnings, beginning of the year id&;
资本公积-股本溢价 Capital surplus - share premium ,t5Ku)eNm
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h+CTi6-p
资本公积-接受现金捐赠 Capital surplus - cash donation W84JB3p
资本公积-股权投资准备 Capital surplus - investment reserve HWFo9as""v
资本公积-拨款转入 Capital surplus - subsidiary V8`t7[r
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /u*((AJ?Qv
资本公积-其他 Capital surplus - others vDv:3qN7(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b!5W!vcK
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qL,!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e6
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盈余公积-储备基金 Surplus reserve - reserve fund vitmG'|WG
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -+#\WB{AI
盈余公积-利润归还投资 Surplus reserve - reture investment by investment g"hm"m}i
主营业务收入 Sales FJp~8
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主营业务成本 Cost of sales +Q}Y ?([
主营业务税金及附加 Sales tax w2YfFtgD,
营业费用 Operating expenses 68+9^
管理费用 General and administrative expenses
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财务费用 Financial expenses Qg<_te)\
投资收益 Investment income &#w]
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其他业务收入 Other operating income ,N?~je.
营业外收入 Non-operating income M@E*_U!U
补贴收入 Subsidy income +0;6.PK
其他业务支出 Other operating expenses nRPy)L{
营业外支出 Non-operating expenses #
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所得税 Income tax Vqb4
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