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 。 _{I3i:f9X8
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现金 Cash in hand I8hz(2jI
银行存款 Cash in bank Elcj tYu4
其他货币资金-外埠存款Other monetary assets - cash in other cities 4KhV|#-;k
其他货币资金-银行本票 Other monetary assets - cashier‘s check X`kk]8=
其他货币资金-银行汇票 Other monetary assets - bank draft 'f!8DGix
其他货币资金-信用卡 Other monetary assets - credit cards Hq'`8f8N
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~7*.6YnI
其他货币资金-存出投资款 Other monetary assets - cash for investment KKja/p
短期投资-股票投资 Investments - Short term - stocks MU@UfB|;u
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 Q 3hKk$Y
短期投资-其他投资 Investments - Short term - others ZCMw3]*
短期投资跌价准备 Provision for short-term investment h5*JkRm
长期股权投资-股票投资 Long term equity investment - stocks F~R;n_IJ
长期股权投资-其他股权投资 Long term equity investment - others S'Q@ScJ
长期债券投资-债券投资 Long term securities investemnt - bonds oR)Jznmi}
长期债券投资-其他债权投资 Long term securities investment - others W#9BNKL
长期投资减值准备 Provision for long-term investment dI.WK@W'o
应收票据 Notes receivable 132{#tG]
应收股利 Dividends receivable PS)4 I&;U
应收利息 Interest receivable @>r._~
应收帐款 Trade debtors /?uPEKr
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]
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预付帐款 Prepayment |7'df &CA
应收补贴款 Allowance receivable >,V9H$n
其他应收款 Other debtors xK *b1CB
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8g@<d^8@
其他流动资产 Other current assets zqim R#u
物资采购 Purchase k3lS8d7
原材料 Raw materials :KQ~Cb
包装物 Packing materials BRw .]&/
低值易耗品 Low value consumbles N]>=p.#j
材料成本差异 Material cost difference g!g#]9j
自制半成品 Self-manufactured goods .0zY}`
库存商品 Finished goods "0"nw2g?
商品进销差价 Difference between purchase & sales of commodities R/~p>apg8
委托加工物资 Consigned processiong material f(>
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委托代销商品 Consignment-out j+i\bks
受托代销商品 Consignment-in Go5J%&E9
分期收款发出商品 Goods on instalment sales 5Yg'BkEr
存货跌价准备 Provision for obsolete stocks {{$Nqn,pH
待摊费用 Prepaid expenses QyEnpZ8?a
待处理流动资产损益 Unsettled G/L on current assets !a{^=#qq&I
待处理固定资产损益 Unsettled G/L on fixed assets tqz3zIQ
委托贷款-本金 Consignment loan - principle 8zZvht*
委托贷款-利息 Consignment loan - interest LdYB7T,
委托贷款-减值准备 Consignment loan - provision k|e7a2Wwt
固定资产-房屋建筑物 Fixed assets - Buildings g;H=6JeG/
固定资产-机器设备 Fixed assets - Plant and machinery H*d9l2,KZS
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures lUOF4U&r
固定资产-运输设备 Fixed assets - Automobiles {3|t;ZHk
累计折旧 Accumulated depreciation ak7bJ~)X=
固定资产减值准备 Impairment of fixed assets j@n)kPo,1
工程物资-专用材料 Project material - specific materials ;,hwZZA
工程物资-专用设备 Project material - specific equipment :i0uPh\0
工程物资-预付大型设备款 Project material - prepaid for equipment }s7$7
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {DV_*5
在建工程 Construction in progress "M<8UE \n
在建工程减值准备 Impairment of construction in progress P{8iJ`rBG
固定资产清理 Disposal of fixed assets \ ZgE
无形资产-专利权 Intangible assets - patent |UkR'Ma
无形资产-非专利技术 Intangible assets - industrial property and know-how EEEh~6?-e
无形资产-商标权 Intangible assets - trademark rights &fDIQISC
无形资产-土地使用权 Intangible assets - land use rights 3lf=b~Zi)
无形资产-商誉 Intangible assets - goodwill G!Op~p@Jm
无形资产减值准备 Impairment of intangible assets 4Gk
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长期待摊费用 Deferred assets @CpfP;*{w`
未确认融资费用 Unrecognized finance fees 8o3E0k1
其他长期资产 Other long term assets 2i)^!c
递延税款借项 Deferred assets debits OSRp0G20k\
应付票据 Notes payable DBo%fYst
应付帐款 Trade creditors u}#(.)a:
预收帐款 Adanvances from customers aZH:#lUlj
代销商品款 Consignment-in payables ty8q11[8
其他应交款 Other payable to government eQ$Y0qH1E
其他应付款 Other creditors ;@mS^ik")$
应付股利 Proposed dividends n4O]8C'lW9
待转资产价值 Donated assets ,kyJAju>
预计负债 Accrued liabilities .iYJr;9`d
应付短期债券 Short-term debentures payable AuvkecuIh
其他流动负债 Other current liabilities {0L1X6eg
预提费用 Accrued expenses EuEZ D+
应付工资 Payroll payable `
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应付福利费 Welfare payable ^P[e1?SZG
短期借款-抵押借款 Bank loans - Short term - pledged hwPw]Ln/
短期借款-信用借款 Bank loans - Short term - credit r )Ma3FL0;
短期借款-担保借款 Bank loans - Short term - guaranteed 3(="YbZ
一年内到期长期借款 Long term loans due within one year .UQzPnK
一年内到期长期应付款 Long term payable due within one year =J18eH!]
长期借款 Bank loans - Long term wy<\Tg^J
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess *^\Ef4Lh
应付债券-债券折价 Bond payable - Discount +! ]zA4x
应付债券-应计利息 Bond payable - Accrued interest x,'(5*
长期应付款 Long term payable >
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专项应付款 Specific payable OTvPU kp*
其他长期负债 Other long term liabilities Fe# 1
应交税金-所得税 Tax payable - income tax h&M
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应交税金-增值税 Tax payable - VAT uF X#`^r`
应交税金-营业税 Tax payable - business tax XD!W: uvb
应交税金-消费税 Tax payable - consumable tax Ryl:a\
应交税金-其他 Tax payable - others )\1@V+!E%
递延税款贷项 Deferred taxation credit TtK[nP
股本 Share capital ])[[ V!1
已归还投资 Investment returned WO7z
利润分配-其他转入 Profit appropriation - other transfer in N+9VYH"*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S50k>_a;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^a/gBC82x
利润分配-提取储备基金 Profit appropriation - reserve fund B |5]Jm]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IDad9 Bx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Wjo[ENHM
利润分配-利润归还投资 Profit appropriation - return investment by profit 7z%L*z8V
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ADz ^\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X@ --m6-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f- K+]aZ)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \e:7)R2<!x
期初未分配利润 Retained earnings, beginning of the year _jvxc'6
资本公积-股本溢价 Capital surplus - share premium /{EP*,/*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w0[6t#$F
资本公积-接受现金捐赠 Capital surplus - cash donation ,dv+p&Tz2
资本公积-股权投资准备 Capital surplus - investment reserve ]>W6
bTK
资本公积-拨款转入 Capital surplus - subsidiary /?wtF4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1Rt33\1J0
资本公积-其他 Capital surplus - others On8v//=&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ka'=o?'B5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O+nEXS\rQ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b}2ED9HG\
盈余公积-储备基金 Surplus reserve - reserve fund v>6"j1Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund p99]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $6#CqWhI
主营业务收入 Sales aKJwofD
主营业务成本 Cost of sales R]JT&p|w.1
主营业务税金及附加 Sales tax t DO=P
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营业费用 Operating expenses PoHg,n]
管理费用 General and administrative expenses _Ym]Mj' ln
财务费用 Financial expenses R
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投资收益 Investment income *-
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其他业务收入 Other operating income kF3k7,.8&
营业外收入 Non-operating income R1s`z|?
补贴收入 Subsidy income l.(v^3:X
其他业务支出 Other operating expenses .fn\]rUv
营业外支出 Non-operating expenses ;
p.v]0]is
所得税 Income tax 9-sw!tKx
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