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 。 0C4*
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现金 Cash in hand zWKrt.Dg
银行存款 Cash in bank bi4^ zaCEE
其他货币资金-外埠存款Other monetary assets - cash in other cities BMtYM{S6
其他货币资金-银行本票 Other monetary assets - cashier‘s check )[^:]}%r
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards =6"hj,[Q
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |r<.R>
其他货币资金-存出投资款 Other monetary assets - cash for investment UC?2mdLt^
短期投资-股票投资 Investments - Short term - stocks X:zyzEhS
短期投资-债券投资 Investments - Short term - bonds ^qSf
短期投资-基金投资 Investments - Short term - funds .q'FSEkMJ
短期投资-其他投资 Investments - Short term - others (<5'ceF)X
短期投资跌价准备 Provision for short-term investment ]9~#;M%1
长期股权投资-股票投资 Long term equity investment - stocks I%VV4,I&pK
长期股权投资-其他股权投资 Long term equity investment - others 1*eWvYo1
长期债券投资-债券投资 Long term securities investemnt - bonds @eG#%6">
长期债券投资-其他债权投资 Long term securities investment - others Ed ?Yk*
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长期投资减值准备 Provision for long-term investment MOH,'@&6^
应收票据 Notes receivable q(${jz4w
应收股利 Dividends receivable `gA5P %
应收利息 Interest receivable lN]X2 4t
应收帐款 Trade debtors hH|XtQ.n^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors e2VL/>y`
预付帐款 Prepayment U8.0 L
应收补贴款 Allowance receivable OM.(g%2
其他应收款 Other debtors O7L6Htya
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors m8j#{[NE
其他流动资产 Other current assets ~k:>Xo[|O
物资采购 Purchase sVZ}nq{
原材料 Raw materials 4=#QN
包装物 Packing materials .bY1N5=sz
低值易耗品 Low value consumbles 'E4(!H,k
材料成本差异 Material cost difference M#22Zfxq
自制半成品 Self-manufactured goods H]]>sE
库存商品 Finished goods im^I9G
商品进销差价 Difference between purchase & sales of commodities k%bTs+]*
委托加工物资 Consigned processiong material f|HgLFx
委托代销商品 Consignment-out aV0;WH_3
受托代销商品 Consignment-in zfT'!kb,(
分期收款发出商品 Goods on instalment sales r:S5x. P2
存货跌价准备 Provision for obsolete stocks ::Ve ,-0
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets ROI$;B(
待处理固定资产损益 Unsettled G/L on fixed assets *TMM:w|1
委托贷款-本金 Consignment loan - principle {3yws4
委托贷款-利息 Consignment loan - interest :Q%yW%St$
委托贷款-减值准备 Consignment loan - provision XQ?)
固定资产-房屋建筑物 Fixed assets - Buildings 5tbiNm^X
固定资产-机器设备 Fixed assets - Plant and machinery &opH\wa
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Ni;{\"Gt
固定资产-运输设备 Fixed assets - Automobiles &b#NF1Q.
累计折旧 Accumulated depreciation oU{-B$w
固定资产减值准备 Impairment of fixed assets <i`K%+<WO
工程物资-专用材料 Project material - specific materials ~m"M#1,ln3
工程物资-专用设备 Project material - specific equipment ?)ZLxLV::
工程物资-预付大型设备款 Project material - prepaid for equipment 'XjHB!!hU
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production )7 BNzj"~
在建工程 Construction in progress (l,YI"TzT
在建工程减值准备 Impairment of construction in progress ohG43&g~
固定资产清理 Disposal of fixed assets <MDFfnj
无形资产-专利权 Intangible assets - patent JO;`Kz_$
无形资产-非专利技术 Intangible assets - industrial property and know-how Xwn|.
无形资产-商标权 Intangible assets - trademark rights @zpHemdB
无形资产-土地使用权 Intangible assets - land use rights jl|X$w
无形资产-商誉 Intangible assets - goodwill cVt$#A)
无形资产减值准备 Impairment of intangible assets z@40g)R2A
长期待摊费用 Deferred assets :r[-7
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未确认融资费用 Unrecognized finance fees X$Qi[=L
其他长期资产 Other long term assets ~s^6Q#Z9|
递延税款借项 Deferred assets debits i2 Iu2
应付票据 Notes payable Mdq'> <ajL
应付帐款 Trade creditors 6(RqR
预收帐款 Adanvances from customers q.Aw!]:!
代销商品款 Consignment-in payables MZ#2WP)F
其他应交款 Other payable to government E!]rh,mYK
其他应付款 Other creditors 2LK*Cv[
应付股利 Proposed dividends kKTED1MW&W
待转资产价值 Donated assets >Sl:Z ,g;
预计负债 Accrued liabilities ;jfXU_K
应付短期债券 Short-term debentures payable SX<>6vH&
其他流动负债 Other current liabilities xo@/k
预提费用 Accrued expenses
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应付工资 Payroll payable
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应付福利费 Welfare payable AI`1N%Owi
短期借款-抵押借款 Bank loans - Short term - pledged oz7udY=]0
短期借款-信用借款 Bank loans - Short term - credit Bk(XJAjY
短期借款-担保借款 Bank loans - Short term - guaranteed )e$-B]>7z
一年内到期长期借款 Long term loans due within one year AZm)$@e)
一年内到期长期应付款 Long term payable due within one year `E%d$
长期借款 Bank loans - Long term .*..pf|/
应付债券-债券面值 Bond payable - Par value CMB$RLf
应付债券-债券溢价 Bond payable - Excess 5+PBS)pJ]%
应付债券-债券折价 Bond payable - Discount m_W.r+s~C4
应付债券-应计利息 Bond payable - Accrued interest $+yQ48Wq
长期应付款 Long term payable "VhrsVT
专项应付款 Specific payable :1Yd;%>92
其他长期负债 Other long term liabilities eh#
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应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT [ Sa
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应交税金-营业税 Tax payable - business tax q>h+Ke
应交税金-消费税 Tax payable - consumable tax h.0&)t\q"
应交税金-其他 Tax payable - others dtXJ<1:
递延税款贷项 Deferred taxation credit ]$%4;o4O
股本 Share capital fpC@3 itI
已归还投资 Investment returned )=y6s^}
利润分配-其他转入 Profit appropriation - other transfer in 04LVa|Y@U
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve s%re>)=|
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x6mq['_
利润分配-提取储备基金 Profit appropriation - reserve fund )Syf5I
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _z6u^#Si
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I>\?t4t
利润分配-利润归还投资 Profit appropriation - return investment by profit Cl){sP=8W
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z#t.wWSq
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =Qq^=3@h
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J;9QDrl`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ty8!"-V1
期初未分配利润 Retained earnings, beginning of the year bGLp0\0[
资本公积-股本溢价 Capital surplus - share premium H s 3*OhK\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G(,~{N||
资本公积-接受现金捐赠 Capital surplus - cash donation X Ow^"=Oa[
资本公积-股权投资准备 Capital surplus - investment reserve <JuJ`t
资本公积-拨款转入 Capital surplus - subsidiary FO3*[O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "+C\f)
资本公积-其他 Capital surplus - others --hnv/AjI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X64I~*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Uv$u\D+@[
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \Xp"I5
盈余公积-储备基金 Surplus reserve - reserve fund nf^k3QS\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <W{0@?y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment tXuxTVhoT
主营业务收入 Sales Oc=PJf%D#
主营业务成本 Cost of sales (M
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主营业务税金及附加 Sales tax u $^`hzfI
营业费用 Operating expenses =5#Jsn?U
管理费用 General and administrative expenses QAw,X Z.K^
财务费用 Financial expenses #.xTAvD
投资收益 Investment income $+N^ s^
其他业务收入 Other operating income +u)$o
营业外收入 Non-operating income DN_C7\CoA
补贴收入 Subsidy income S}I=i>QB
其他业务支出 Other operating expenses YA8~O5
营业外支出 Non-operating expenses 73
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所得税 Income tax P.P>@@+d
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