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 。 p~xrl jP$
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现金 Cash in hand ^,M&PP6
银行存款 Cash in bank /NDuAjp[@
其他货币资金-外埠存款Other monetary assets - cash in other cities IAJYD/Y&?
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7berkU0P
其他货币资金-银行汇票 Other monetary assets - bank draft {UR&Y
其他货币资金-信用卡 Other monetary assets - credit cards :<$IGzw}.
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 0piBK=tE/
其他货币资金-存出投资款 Other monetary assets - cash for investment > \KVg(?D
短期投资-股票投资 Investments - Short term - stocks X;?Z_3I:5
短期投资-债券投资 Investments - Short term - bonds fx783
短期投资-基金投资 Investments - Short term - funds ]O;Hlty(g
短期投资-其他投资 Investments - Short term - others KtFxG6a
短期投资跌价准备 Provision for short-term investment %V CfcM}5I
长期股权投资-股票投资 Long term equity investment - stocks Dxwv\+7]
长期股权投资-其他股权投资 Long term equity investment - others qJ|n73yn
长期债券投资-债券投资 Long term securities investemnt - bonds u70-HFI@
长期债券投资-其他债权投资 Long term securities investment - others EdPN=
长期投资减值准备 Provision for long-term investment ",
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应收票据 Notes receivable 6^DsI
应收股利 Dividends receivable )
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应收利息 Interest receivable oYG].PC
应收帐款 Trade debtors o,sw[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors l?/.uNw
预付帐款 Prepayment /@.c
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应收补贴款 Allowance receivable P"g
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其他应收款 Other debtors I'[hvp
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [?$|
其他流动资产 Other current assets IHg)xZ
物资采购 Purchase @MV%&y*z.
原材料 Raw materials s\`Vr;R:|
包装物 Packing materials =!#i
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低值易耗品 Low value consumbles 7Pc0|Z/
材料成本差异 Material cost difference hCLXL
自制半成品 Self-manufactured goods (&6C,O~n^.
库存商品 Finished goods $nOd4{s_
商品进销差价 Difference between purchase & sales of commodities YW}1iT/H
委托加工物资 Consigned processiong material ;
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委托代销商品 Consignment-out 3PonF4
受托代销商品 Consignment-in q
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分期收款发出商品 Goods on instalment sales ')9%eBaeK
存货跌价准备 Provision for obsolete stocks hao0_9q+
待摊费用 Prepaid expenses K+` Vn
待处理流动资产损益 Unsettled G/L on current assets =oF6|\]{;
待处理固定资产损益 Unsettled G/L on fixed assets 4pF U` g=
委托贷款-本金 Consignment loan - principle @HfWAFT
委托贷款-利息 Consignment loan - interest FNDLqf!j
委托贷款-减值准备 Consignment loan - provision 9@yP;{Q
固定资产-房屋建筑物 Fixed assets - Buildings k:4?3zJI
固定资产-机器设备 Fixed assets - Plant and machinery (jD..qMs#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,<lxq<1I
固定资产-运输设备 Fixed assets - Automobiles 2.2Z'$W
累计折旧 Accumulated depreciation P#H#@
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固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials G5Ci"0
工程物资-专用设备 Project material - specific equipment I`%=&l[v_5
工程物资-预付大型设备款 Project material - prepaid for equipment 1>*]jj}
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |zu>G9m
在建工程 Construction in progress v.1= TBh
在建工程减值准备 Impairment of construction in progress >:]fN61#
固定资产清理 Disposal of fixed assets TKc&yAK
无形资产-专利权 Intangible assets - patent er5}=cFZ
无形资产-非专利技术 Intangible assets - industrial property and know-how @"s\eL,r
无形资产-商标权 Intangible assets - trademark rights l\^q7cXG
无形资产-土地使用权 Intangible assets - land use rights Q;P ~'
无形资产-商誉 Intangible assets - goodwill YF{K9M!
无形资产减值准备 Impairment of intangible assets <LW|m7
长期待摊费用 Deferred assets 4(4JQ(5
未确认融资费用 Unrecognized finance fees 81_3{OrE<
其他长期资产 Other long term assets ZW2#'$b
递延税款借项 Deferred assets debits b,a\`%m}
应付票据 Notes payable lkg-l<c\J
应付帐款 Trade creditors &Jj> jCg
预收帐款 Adanvances from customers q
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代销商品款 Consignment-in payables w c%
其他应交款 Other payable to government v%<_Mh
其他应付款 Other creditors t%z7#}9$
应付股利 Proposed dividends =DxJt7J1
待转资产价值 Donated assets =] 5;=>(
预计负债 Accrued liabilities 1TQ$(bI
应付短期债券 Short-term debentures payable ~rCnST
其他流动负债 Other current liabilities gE=~.P[ZX
预提费用 Accrued expenses A2&&iL=j/
应付工资 Payroll payable !E_uQ?/w]Z
应付福利费 Welfare payable l``1^&K
短期借款-抵押借款 Bank loans - Short term - pledged :,q3?l6
短期借款-信用借款 Bank loans - Short term - credit %Z{
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短期借款-担保借款 Bank loans - Short term - guaranteed dr6 dK
一年内到期长期借款 Long term loans due within one year o33{tUp'
一年内到期长期应付款 Long term payable due within one year ,.FTw,<
长期借款 Bank loans - Long term %Y Rg1UKY
应付债券-债券面值 Bond payable - Par value W? UCo6<m
应付债券-债券溢价 Bond payable - Excess UxicqkX
应付债券-债券折价 Bond payable - Discount 0]oQ08
应付债券-应计利息 Bond payable - Accrued interest vB4cdW
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长期应付款 Long term payable eZHzo
专项应付款 Specific payable G^mk<pH
其他长期负债 Other long term liabilities jX&&@zMq
应交税金-所得税 Tax payable - income tax @?]-5 ~3;
应交税金-增值税 Tax payable - VAT C6"!'6 W
应交税金-营业税 Tax payable - business tax 4_.k Q"'DH
应交税金-消费税 Tax payable - consumable tax |>
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应交税金-其他 Tax payable - others Aq'%a)Y2
递延税款贷项 Deferred taxation credit Z `\7B e
股本 Share capital {t/!a0\HS
已归还投资 Investment returned u
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利润分配-其他转入 Profit appropriation - other transfer in 1yB;"q&Xd
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [!R%yD;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b"FsT
利润分配-提取储备基金 Profit appropriation - reserve fund ,O~2
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Mqh~ 5NM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .hJ8K#r
利润分配-利润归还投资 Profit appropriation - return investment by profit H+5]3>O-$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3+|6])Hi1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Gm2rjpZeq
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hYd8}BvA
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :
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期初未分配利润 Retained earnings, beginning of the year ,;d9uG2
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wO!hVm,Ta
资本公积-接受现金捐赠 Capital surplus - cash donation 5N/]/
资本公积-股权投资准备 Capital surplus - investment reserve *>'R
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资本公积-拨款转入 Capital surplus - subsidiary |(P;2q4>
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C(0Iv[~y/
资本公积-其他 Capital surplus - others Zj7XmkL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PRz oLzr
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b<( W}$x
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ez$5wY^J
盈余公积-储备基金 Surplus reserve - reserve fund m~U{ V9;*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Nz}Q"6L
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -.*\J|S@g
主营业务收入 Sales E7h}0DX
主营业务成本 Cost of sales Gj ^bz'2
主营业务税金及附加 Sales tax {f&ga
营业费用 Operating expenses Q~@8t"P
管理费用 General and administrative expenses O^x t
财务费用 Financial expenses |"-,C}O
投资收益 Investment income j>b OnCp~
其他业务收入 Other operating income >@L
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营业外收入 Non-operating income hrL<jcv|
补贴收入 Subsidy income ;p_X7N
其他业务支出 Other operating expenses *"CvB{XF&Z
营业外支出 Non-operating expenses {;}8Z $
所得税 Income tax $($SQZK&
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