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 。 9jiZtwRpk
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现金 Cash in hand Xu$xO(
银行存款 Cash in bank SMQuJ_
其他货币资金-外埠存款Other monetary assets - cash in other cities +b]g;
其他货币资金-银行本票 Other monetary assets - cashier‘s check '
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其他货币资金-银行汇票 Other monetary assets - bank draft 0gVylQ
其他货币资金-信用卡 Other monetary assets - credit cards YF@'t~_Z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .b vB8VOrW
其他货币资金-存出投资款 Other monetary assets - cash for investment 0z."6r
短期投资-股票投资 Investments - Short term - stocks W;,.OoDc>
短期投资-债券投资 Investments - Short term - bonds Q/iaxY#
短期投资-基金投资 Investments - Short term - funds ;tI=xNre`1
短期投资-其他投资 Investments - Short term - others E`>-+~ZUsk
短期投资跌价准备 Provision for short-term investment l_u1 ~ K
长期股权投资-股票投资 Long term equity investment - stocks N
40.GL0s
长期股权投资-其他股权投资 Long term equity investment - others 4D[W;4/p
长期债券投资-债券投资 Long term securities investemnt - bonds ' R~x.NM
长期债券投资-其他债权投资 Long term securities investment - others [dsH0 D&T
长期投资减值准备 Provision for long-term investment SMgf(N3]
应收票据 Notes receivable r M'snW)
应收股利 Dividends receivable IQdiVj
应收利息 Interest receivable lcvWx%/o@
应收帐款 Trade debtors HPpKti7g
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ro6peUL*2`
预付帐款 Prepayment Rs8`M8(4%
应收补贴款 Allowance receivable ^o|igyS9
其他应收款 Other debtors .0#?u1gXsX
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors W*-+j*e|_P
其他流动资产 Other current assets zp"sM
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物资采购 Purchase E<'3?(D9hL
原材料 Raw materials A;w,m{9<
包装物 Packing materials .BlGV 2@^#
低值易耗品 Low value consumbles `#2}[D
材料成本差异 Material cost difference M'HmVg4'
自制半成品 Self-manufactured goods h5x FP
库存商品 Finished goods Az6f I*yP
商品进销差价 Difference between purchase & sales of commodities z)q9O_g9
委托加工物资 Consigned processiong material qbHb
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委托代销商品 Consignment-out E@R7b(:*
受托代销商品 Consignment-in {Rjj
分期收款发出商品 Goods on instalment sales xc8
MOm
存货跌价准备 Provision for obsolete stocks `pm6Ts{,
待摊费用 Prepaid expenses [Pby
d
待处理流动资产损益 Unsettled G/L on current assets hI;tB6
待处理固定资产损益 Unsettled G/L on fixed assets 2>.B*P
委托贷款-本金 Consignment loan - principle c&AA< 6pkv
委托贷款-利息 Consignment loan - interest 28LjQ!
委托贷款-减值准备 Consignment loan - provision 1>4'YMdZi
固定资产-房屋建筑物 Fixed assets - Buildings Cz
Jze
固定资产-机器设备 Fixed assets - Plant and machinery =cM\o{ q
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tH2y:o72
固定资产-运输设备 Fixed assets - Automobiles ]gHw;ry
累计折旧 Accumulated depreciation ]k]P (w
固定资产减值准备 Impairment of fixed assets 3uz@JY"mK
工程物资-专用材料 Project material - specific materials 8"LvkN/v^
工程物资-专用设备 Project material - specific equipment +I5@Gys
工程物资-预付大型设备款 Project material - prepaid for equipment /{d7%Et6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production STL_#|[RM
在建工程 Construction in progress %rzC+=*;
在建工程减值准备 Impairment of construction in progress `3SY~&X
固定资产清理 Disposal of fixed assets n4Ry)O[.
无形资产-专利权 Intangible assets - patent <E|i3\[p
无形资产-非专利技术 Intangible assets - industrial property and know-how 7<mY{!2iF?
无形资产-商标权 Intangible assets - trademark rights N{tNe-5
无形资产-土地使用权 Intangible assets - land use rights 60*2k
无形资产-商誉 Intangible assets - goodwill votv rZ
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无形资产减值准备 Impairment of intangible assets ^hq`dr|R=
长期待摊费用 Deferred assets Jp!Q2}
未确认融资费用 Unrecognized finance fees S
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其他长期资产 Other long term assets #Fl"#g$
递延税款借项 Deferred assets debits weU'3nNN
应付票据 Notes payable /d&zE|!
应付帐款 Trade creditors <6)Ogv",
预收帐款 Adanvances from customers tz)aQ6p\X
代销商品款 Consignment-in payables `-"2(Gp
其他应交款 Other payable to government /w^}(IJ4
其他应付款 Other creditors 200/
应付股利 Proposed dividends 1CU-^j
待转资产价值 Donated assets A/|To!R
预计负债 Accrued liabilities 0+}42g|_ Z
应付短期债券 Short-term debentures payable uwXquOw
其他流动负债 Other current liabilities BRPvBs?Q,{
预提费用 Accrued expenses |`1lCyV\tE
应付工资 Payroll payable Fc M
应付福利费 Welfare payable 4%LG Ph
短期借款-抵押借款 Bank loans - Short term - pledged mFw`LvH?*
短期借款-信用借款 Bank loans - Short term - credit $d3al%Uo
短期借款-担保借款 Bank loans - Short term - guaranteed aJ}y|+Cj
一年内到期长期借款 Long term loans due within one year / Of*II&
一年内到期长期应付款 Long term payable due within one year PxNp'PZr9
长期借款 Bank loans - Long term Wl/oun~o
应付债券-债券面值 Bond payable - Par value =J&vr
应付债券-债券溢价 Bond payable - Excess ?'Y\5n/*$
应付债券-债券折价 Bond payable - Discount >\y|}|?
应付债券-应计利息 Bond payable - Accrued interest /bv1R5
长期应付款 Long term payable ]B/Gz
专项应付款 Specific payable 26.),a
其他长期负债 Other long term liabilities rG|lRT3-K
应交税金-所得税 Tax payable - income tax zc01\M
应交税金-增值税 Tax payable - VAT _CO?HX5ek
应交税金-营业税 Tax payable - business tax Ua\]]<hj"
应交税金-消费税 Tax payable - consumable tax C#d.3t
应交税金-其他 Tax payable - others 0}C> e`<'
递延税款贷项 Deferred taxation credit :W6`{Z
股本 Share capital ? C1.g'}7
已归还投资 Investment returned T2<?4^xN
利润分配-其他转入 Profit appropriation - other transfer in 1O]'iS"
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <ZcJC+k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M!Q27wT8O
利润分配-提取储备基金 Profit appropriation - reserve fund I(tMw6C$:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund OC34@YUj[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund AiKja>Fl<
利润分配-利润归还投资 Profit appropriation - return investment by profit n}/?nP\%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends W/DSj :
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Fk=Sx<TX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends un([3r
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s.7\?(Lg
期初未分配利润 Retained earnings, beginning of the year `Sgj!/!F
资本公积-股本溢价 Capital surplus - share premium yw2Mr+9I
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d5Hp&tm
资本公积-接受现金捐赠 Capital surplus - cash donation kZ7\zbN>
资本公积-股权投资准备 Capital surplus - investment reserve sdN@ZP
资本公积-拨款转入 Capital surplus - subsidiary )r2$!(NQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [d
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资本公积-其他 Capital surplus - others zG-pqE6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &\tD$g~"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p+M#hF5o
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x-27r
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盈余公积-储备基金 Surplus reserve - reserve fund eajctkzj
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z ntvKOIh
盈余公积-利润归还投资 Surplus reserve - reture investment by investment cHo@F!{o=
主营业务收入 Sales dpG l
主营业务成本 Cost of sales +g %h,@
主营业务税金及附加 Sales tax mV!Ia-k
营业费用 Operating expenses {zzc/!|
管理费用 General and administrative expenses "#}Uh
财务费用 Financial expenses ]JDKoA{S0
投资收益 Investment income h0**[LDH
其他业务收入 Other operating income Ao?y2 [sE
营业外收入 Non-operating income ~-2%^ovB
补贴收入 Subsidy income T:FaD V{
其他业务支出 Other operating expenses (sM$=M<$
营业外支出 Non-operating expenses Rhi`4wo0$
所得税 Income tax D+4oV6}~
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