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 。 "BfmX0&?
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现金 Cash in hand 'm5(MC,
银行存款 Cash in bank "4hpU]4j
其他货币资金-外埠存款Other monetary assets - cash in other cities D>e\OfTR:
其他货币资金-银行本票 Other monetary assets - cashier‘s check p-r%MnT
其他货币资金-银行汇票 Other monetary assets - bank draft y]_8.
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其他货币资金-信用卡 Other monetary assets - credit cards xBfe8lor
其他货币资金-信用证保证金 Other monetary assets - L/C deposit >m1V9A
其他货币资金-存出投资款 Other monetary assets - cash for investment =DTOI
短期投资-股票投资 Investments - Short term - stocks xt,L* B
短期投资-债券投资 Investments - Short term - bonds i!oj&&
短期投资-基金投资 Investments - Short term - funds ]U1,NhZu
短期投资-其他投资 Investments - Short term - others mh7sY;SvM
短期投资跌价准备 Provision for short-term investment ^[[b$h$
长期股权投资-股票投资 Long term equity investment - stocks r{R7"
长期股权投资-其他股权投资 Long term equity investment - others <?{}Bo0xG
长期债券投资-债券投资 Long term securities investemnt - bonds XJ~l5}y ]
长期债券投资-其他债权投资 Long term securities investment - others M6*{#Y?
长期投资减值准备 Provision for long-term investment 4
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应收票据 Notes receivable G=5t5[KC
应收股利 Dividends receivable |kNGpwpI
应收利息 Interest receivable nCMa$+
应收帐款 Trade debtors tZ
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 51 +M_~
预付帐款 Prepayment )c >B23D
应收补贴款 Allowance receivable >[fVl8G_0
其他应收款 Other debtors UdW(\%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors tm1UH 4
其他流动资产 Other current assets 3|+f si)x
物资采购 Purchase )USC
原材料 Raw materials xhkWKB/7
包装物 Packing materials r82o[+$u0K
低值易耗品 Low value consumbles %SO%{.}Zf
材料成本差异 Material cost difference ^%%5
自制半成品 Self-manufactured goods */^2RZg|W
库存商品 Finished goods ;;'a--'"
商品进销差价 Difference between purchase & sales of commodities H'GYJ ?U"
委托加工物资 Consigned processiong material 8Cs$NUU
委托代销商品 Consignment-out .`&/QiD
受托代销商品 Consignment-in )Ct*G=
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分期收款发出商品 Goods on instalment sales +'qX
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存货跌价准备 Provision for obsolete stocks )uid!d
待摊费用 Prepaid expenses ,ANK3n\
待处理流动资产损益 Unsettled G/L on current assets qm}>J^hnB#
待处理固定资产损益 Unsettled G/L on fixed assets CTkN8{2S
委托贷款-本金 Consignment loan - principle gGX0+L@E
委托贷款-利息 Consignment loan - interest zYG,x*IH
委托贷款-减值准备 Consignment loan - provision Ryq"\Q>+
固定资产-房屋建筑物 Fixed assets - Buildings VHT@s7u0"
固定资产-机器设备 Fixed assets - Plant and machinery aR)en{W
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \
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固定资产-运输设备 Fixed assets - Automobiles \;*}zX
累计折旧 Accumulated depreciation YZH#5]o8
固定资产减值准备 Impairment of fixed assets fQ36Hd?(5
工程物资-专用材料 Project material - specific materials sVZZp
工程物资-专用设备 Project material - specific equipment OOBcJC
工程物资-预付大型设备款 Project material - prepaid for equipment 3Q$'qZw p
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2yQ}Lxr(
在建工程 Construction in progress rFq@]t3q
在建工程减值准备 Impairment of construction in progress 9S1Ti6A
固定资产清理 Disposal of fixed assets 5M Wvu,'%8
无形资产-专利权 Intangible assets - patent `N,Vs n"
无形资产-非专利技术 Intangible assets - industrial property and know-how xEiX<lguyN
无形资产-商标权 Intangible assets - trademark rights &oeN#5Es8C
无形资产-土地使用权 Intangible assets - land use rights .b#9q6F-/
无形资产-商誉 Intangible assets - goodwill !/nx=vgp
无形资产减值准备 Impairment of intangible assets `B'4"=
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长期待摊费用 Deferred assets ]`@]<6
未确认融资费用 Unrecognized finance fees 7SK3
其他长期资产 Other long term assets P*SCHe'
递延税款借项 Deferred assets debits ?cO8'4 bq
应付票据 Notes payable \+{t4Im
应付帐款 Trade creditors MKe^_uF
预收帐款 Adanvances from customers m(Y.X=EZr
代销商品款 Consignment-in payables d=?Mj]
其他应交款 Other payable to government :6W^ S/pf
其他应付款 Other creditors ?]W~ qgA
应付股利 Proposed dividends _;e!ZZLG
待转资产价值 Donated assets =a9etF%B
预计负债 Accrued liabilities g %\$ !b
应付短期债券 Short-term debentures payable w<Yv`$-`
其他流动负债 Other current liabilities NT@YLhs?
预提费用 Accrued expenses SH
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应付工资 Payroll payable &]VQR2J}:
应付福利费 Welfare payable skI(]BDf
短期借款-抵押借款 Bank loans - Short term - pledged 5c]}G.NV
短期借款-信用借款 Bank loans - Short term - credit 9fNu?dE
短期借款-担保借款 Bank loans - Short term - guaranteed 9k\)tWe
一年内到期长期借款 Long term loans due within one year ^`rpf\GX(
一年内到期长期应付款 Long term payable due within one year hD_5~d
长期借款 Bank loans - Long term qx2E-PDL;<
应付债券-债券面值 Bond payable - Par value ~{4n}*
应付债券-债券溢价 Bond payable - Excess zj>aaY
应付债券-债券折价 Bond payable - Discount ou'~{-_xd
应付债券-应计利息 Bond payable - Accrued interest %AG1oWWc>.
长期应付款 Long term payable 5iQmZ[
专项应付款 Specific payable j0iAU1~_VX
其他长期负债 Other long term liabilities tlV &eN
应交税金-所得税 Tax payable - income tax yuHZ&e
应交税金-增值税 Tax payable - VAT `/O`OrZ1K
应交税金-营业税 Tax payable - business tax :reP} Da7q
应交税金-消费税 Tax payable - consumable tax <
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应交税金-其他 Tax payable - others 7v_i>_m]
递延税款贷项 Deferred taxation credit 22`oFXb'
股本 Share capital V1SqX:;b&
已归还投资 Investment returned 7G5y)Qb
利润分配-其他转入 Profit appropriation - other transfer in uf)W-Er6~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +Edzjf~Tt
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O' +"d%2'
利润分配-提取储备基金 Profit appropriation - reserve fund j8GY`f#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *@_u4
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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
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利润分配-利润归还投资 Profit appropriation - return investment by profit l{Jt s I
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZFS7{
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $. %L
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jn-QKdqM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &]P"48NT
期初未分配利润 Retained earnings, beginning of the year Jyj0Gco
资本公积-股本溢价 Capital surplus - share premium vS O
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^0^(
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资本公积-接受现金捐赠 Capital surplus - cash donation Q%ruQ#
资本公积-股权投资准备 Capital surplus - investment reserve ~>V-*NT8
资本公积-拨款转入 Capital surplus - subsidiary /X4yB"J>
资本公积-外币资本折算差额 Capital surplus - foreign currency translation L#D9@V'z
资本公积-其他 Capital surplus - others ?c!:81+\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B?LXI3sQZ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \6sqyWI
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c=6ahX}d
盈余公积-储备基金 Surplus reserve - reserve fund t|}O.u-&;~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5m
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment b1u}fp
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主营业务收入 Sales N
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主营业务成本 Cost of sales #G_F`&
主营业务税金及附加 Sales tax h
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营业费用 Operating expenses gv#4#]
管理费用 General and administrative expenses ;54(+5pqx
财务费用 Financial expenses iq?l#}]
投资收益 Investment income #EbGL])F}
其他业务收入 Other operating income Jf7frzw
营业外收入 Non-operating income j{"z4Y4
补贴收入 Subsidy income ~-TOsRvxR
其他业务支出 Other operating expenses P z ?m>>#
营业外支出 Non-operating expenses hq#kvvi{f
所得税 Income tax 9R
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