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 。 ^L*VW
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现金 Cash in hand Ym
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银行存款 Cash in bank @O @|M'
其他货币资金-外埠存款Other monetary assets - cash in other cities 4fU5RB7%
其他货币资金-银行本票 Other monetary assets - cashier‘s check h=p-0 Mx .
其他货币资金-银行汇票 Other monetary assets - bank draft dpc=yXg>"c
其他货币资金-信用卡 Other monetary assets - credit cards EkfGw/WDw
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _umO)]Si
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks MJ*oeI!.=
短期投资-债券投资 Investments - Short term - bonds ?kT~)k
短期投资-基金投资 Investments - Short term - funds erAZG)
短期投资-其他投资 Investments - Short term - others &9jUf:g J0
短期投资跌价准备 Provision for short-term investment nU">> 1!U
长期股权投资-股票投资 Long term equity investment - stocks tZJ
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长期股权投资-其他股权投资 Long term equity investment - others {ra Esb-X
长期债券投资-债券投资 Long term securities investemnt - bonds K>DnD0
长期债券投资-其他债权投资 Long term securities investment - others ^{6UAT~!R
长期投资减值准备 Provision for long-term investment T$>=+U
应收票据 Notes receivable Eo25ir%
应收股利 Dividends receivable n
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应收利息 Interest receivable 8WLh]MD`
应收帐款 Trade debtors 34O+#0<y~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 0SGczgg
预付帐款 Prepayment c'wU O3S
应收补贴款 Allowance receivable R- ?0k:
其他应收款 Other debtors a3E*%G
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ZQ-z2s9U
其他流动资产 Other current assets +Fy-~Mq
物资采购 Purchase ;M(ehX
原材料 Raw materials -*]9Ma<wa
包装物 Packing materials j:vD9sdQ
低值易耗品 Low value consumbles ,XF6Xsg2
材料成本差异 Material cost difference :67d>wb
自制半成品 Self-manufactured goods 01SFOPuR%(
库存商品 Finished goods `P)64So-1
商品进销差价 Difference between purchase & sales of commodities {F{[!.
委托加工物资 Consigned processiong material D$^7Xhk
委托代销商品 Consignment-out A=2nj
受托代销商品 Consignment-in "b+3 &i|
分期收款发出商品 Goods on instalment sales ?M1 QJ
存货跌价准备 Provision for obsolete stocks ]cO$ E=W
待摊费用 Prepaid expenses b}q(YgH<
待处理流动资产损益 Unsettled G/L on current assets 1J!tcj1(
待处理固定资产损益 Unsettled G/L on fixed assets HWao3 Lz
委托贷款-本金 Consignment loan - principle A$Jn3Xd~!
委托贷款-利息 Consignment loan - interest wxr}*Z:ZMa
委托贷款-减值准备 Consignment loan - provision A_4\$NZ^
固定资产-房屋建筑物 Fixed assets - Buildings e\bF_
N2VA
固定资产-机器设备 Fixed assets - Plant and machinery ?eg@
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures S+\Mt+o
固定资产-运输设备 Fixed assets - Automobiles >5z`SZf
累计折旧 Accumulated depreciation v:;C|uE|
固定资产减值准备 Impairment of fixed assets daokiU+l2
工程物资-专用材料 Project material - specific materials -QHzf&D?
工程物资-专用设备 Project material - specific equipment a!6OE"?QQ
工程物资-预付大型设备款 Project material - prepaid for equipment W3{5Do.h
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production m`4j|5
在建工程 Construction in progress d ;Gm {g#
在建工程减值准备 Impairment of construction in progress P$#}-15?|_
固定资产清理 Disposal of fixed assets Yhv`IV-s
无形资产-专利权 Intangible assets - patent I$P7%}
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights 3T#3<gqM[
无形资产-土地使用权 Intangible assets - land use rights >!ZyykAs
无形资产-商誉 Intangible assets - goodwill MrygEC 5
无形资产减值准备 Impairment of intangible assets P)o[p
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长期待摊费用 Deferred assets tGy%n[ \
未确认融资费用 Unrecognized finance fees #|
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其他长期资产 Other long term assets t6U+a\-<
递延税款借项 Deferred assets debits YUE1 '}
应付票据 Notes payable ^O\1v
应付帐款 Trade creditors ^`C*";8Q
预收帐款 Adanvances from customers ',-X#u
代销商品款 Consignment-in payables XzR WY\x
其他应交款 Other payable to government $F'~^2
其他应付款 Other creditors '1T v1
应付股利 Proposed dividends *{n,4d\..
待转资产价值 Donated assets "i5AAP?_]{
预计负债 Accrued liabilities L bK1CGyA
应付短期债券 Short-term debentures payable uZ{xt6 f
其他流动负债 Other current liabilities mjJlXA
预提费用 Accrued expenses jC }u>AB
应付工资 Payroll payable 6b5{
应付福利费 Welfare payable }jy7,+
短期借款-抵押借款 Bank loans - Short term - pledged Z-r0
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短期借款-信用借款 Bank loans - Short term - credit o~z.7q
短期借款-担保借款 Bank loans - Short term - guaranteed dL Py%q
一年内到期长期借款 Long term loans due within one year g&20F`.N*>
一年内到期长期应付款 Long term payable due within one year vf'jz`Z
长期借款 Bank loans - Long term 6/[h24d
应付债券-债券面值 Bond payable - Par value PyJblW
应付债券-债券溢价 Bond payable - Excess OaVL NA^{
应付债券-债券折价 Bond payable - Discount G`<1>%"F
应付债券-应计利息 Bond payable - Accrued interest gA8u E
长期应付款 Long term payable :<|fZa4!"
专项应付款 Specific payable :zTj"P>"I
其他长期负债 Other long term liabilities z:q'?{`I
应交税金-所得税 Tax payable - income tax e@MCumc~+
应交税金-增值税 Tax payable - VAT #B{F{,vlu,
应交税金-营业税 Tax payable - business tax p{_O*bo
应交税金-消费税 Tax payable - consumable tax S
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应交税金-其他 Tax payable - others mi3q1npb7[
递延税款贷项 Deferred taxation credit :=KGQ3V~eK
股本 Share capital !Kn+*' #
已归还投资 Investment returned hYQ%|CBXBR
利润分配-其他转入 Profit appropriation - other transfer in Wa<
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lJp v
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R(#;yn
利润分配-提取储备基金 Profit appropriation - reserve fund /IR5[67
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0R{R=r]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5 BG&r*U
利润分配-利润归还投资 Profit appropriation - return investment by profit (W6\%H2u
利润分配-应付优先股股利 Profit appropriation - preference shares dividends J~ rC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &?6~v
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends h!3Z%M
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2QD
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期初未分配利润 Retained earnings, beginning of the year t z>X'L
资本公积-股本溢价 Capital surplus - share premium 'Z%aBCM
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y2~{q Y
资本公积-接受现金捐赠 Capital surplus - cash donation -&^( T
资本公积-股权投资准备 Capital surplus - investment reserve ZI*A0_;L
资本公积-拨款转入 Capital surplus - subsidiary %bETr"Xom
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0md{e`'q:
资本公积-其他 Capital surplus - others w'j]Y%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d:ajD
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W..>Ny;'3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3om7LqcRo
盈余公积-储备基金 Surplus reserve - reserve fund z?g4^0e
盈余公积-企业发展基金 Surplus reserve - enterprise development fund h*'5h!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment zm.sX~j
主营业务收入 Sales :D7
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主营业务成本 Cost of sales ijSYQ
主营业务税金及附加 Sales tax u+I3VK_)
营业费用 Operating expenses 0pG(+fN_9
管理费用 General and administrative expenses &cejy>K
财务费用 Financial expenses 0|k[Wha#
投资收益 Investment income ;qQzF
其他业务收入 Other operating income S;kc{?
营业外收入 Non-operating income /R?uxhV
补贴收入 Subsidy income D($UbT-v
其他业务支出 Other operating expenses |/ 7's'
营业外支出 Non-operating expenses B(NL3WJ
所得税 Income tax ?
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