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 。 q&3
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现金 Cash in hand 4ax{Chn
银行存款 Cash in bank ?[ xgt)
其他货币资金-外埠存款Other monetary assets - cash in other cities !6!)H8rX
其他货币资金-银行本票 Other monetary assets - cashier‘s check /Z:j:l
其他货币资金-银行汇票 Other monetary assets - bank draft z5E%*]
其他货币资金-信用卡 Other monetary assets - credit cards 5R7x%3@L
其他货币资金-信用证保证金 Other monetary assets - L/C deposit X0lPRk53(
其他货币资金-存出投资款 Other monetary assets - cash for investment p['RV
短期投资-股票投资 Investments - Short term - stocks *]$B 9zVs!
短期投资-债券投资 Investments - Short term - bonds XB)D".\
短期投资-基金投资 Investments - Short term - funds hsC T:1i
短期投资-其他投资 Investments - Short term - others "rv~I_zl
短期投资跌价准备 Provision for short-term investment n|( lPbD
长期股权投资-股票投资 Long term equity investment - stocks U"PcNQy
长期股权投资-其他股权投资 Long term equity investment - others Ar`+x5
长期债券投资-债券投资 Long term securities investemnt - bonds )PX VR
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长期债券投资-其他债权投资 Long term securities investment - others C8U3+ s
长期投资减值准备 Provision for long-term investment `Ij@;=(
应收票据 Notes receivable $DbnPZ2$
应收股利 Dividends receivable i?x gV_q;
应收利息 Interest receivable 1[%3kY-h
应收帐款 Trade debtors 4&iQo'
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y>I2}P
预付帐款 Prepayment wZqYtJ
应收补贴款 Allowance receivable pRd.KY -<
其他应收款 Other debtors {w@qFE'b
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors LOh2eZ"n
其他流动资产 Other current assets ARKM[]
物资采购 Purchase &d_^k.%y
原材料 Raw materials po| Ux`u
包装物 Packing materials !nv wRQ
低值易耗品 Low value consumbles
Y t(D
材料成本差异 Material cost difference \TQZZ_Z
自制半成品 Self-manufactured goods Z(mUU]
库存商品 Finished goods ZT0\V
]!B
商品进销差价 Difference between purchase & sales of commodities {)[o*+9
委托加工物资 Consigned processiong material J<$@X JLS
委托代销商品 Consignment-out J=
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受托代销商品 Consignment-in }A)\bffH
分期收款发出商品 Goods on instalment sales GEBSUvM 7
存货跌价准备 Provision for obsolete stocks >B BV/C'9
待摊费用 Prepaid expenses f1 ;
待处理流动资产损益 Unsettled G/L on current assets %w;qu1j
待处理固定资产损益 Unsettled G/L on fixed assets slQn
委托贷款-本金 Consignment loan - principle
aJu&h2G
委托贷款-利息 Consignment loan - interest $O"ss>8Se
委托贷款-减值准备 Consignment loan - provision vsY?q8+P
固定资产-房屋建筑物 Fixed assets - Buildings >!963>D R
固定资产-机器设备 Fixed assets - Plant and machinery HW@wia
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures c;l!i-
固定资产-运输设备 Fixed assets - Automobiles Q:}]-lJg
累计折旧 Accumulated depreciation e4z`:%vy
固定资产减值准备 Impairment of fixed assets h4Crq Yxa_
工程物资-专用材料 Project material - specific materials YpZB-9Krf
工程物资-专用设备 Project material - specific equipment p~D}Iyww1_
工程物资-预付大型设备款 Project material - prepaid for equipment X1j8tg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production J'44j;5&
在建工程 Construction in progress ]C_+u_9
在建工程减值准备 Impairment of construction in progress ]Q^)9uE\D
固定资产清理 Disposal of fixed assets +QChD*
无形资产-专利权 Intangible assets - patent R\j~X@vI
无形资产-非专利技术 Intangible assets - industrial property and know-how kDmm
无形资产-商标权 Intangible assets - trademark rights /*0t
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无形资产-土地使用权 Intangible assets - land use rights BWt`l,nF
无形资产-商誉 Intangible assets - goodwill zl0{lV
无形资产减值准备 Impairment of intangible assets (3Db}Hnn
长期待摊费用 Deferred assets XT7m3M
未确认融资费用 Unrecognized finance fees 5'2kP{;
其他长期资产 Other long term assets Oa|c ?|+
递延税款借项 Deferred assets debits X/5m}-6d]
应付票据 Notes payable K-RmB4WI
应付帐款 Trade creditors @N*|w
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预收帐款 Adanvances from customers Pv -4psdw
代销商品款 Consignment-in payables wJp<ZL
其他应交款 Other payable to government ?cU,%<r
其他应付款 Other creditors at uqo3
应付股利 Proposed dividends w~lH2U'k}
待转资产价值 Donated assets Jf YgZ\#
预计负债 Accrued liabilities q lc@$
应付短期债券 Short-term debentures payable .. `I<2
其他流动负债 Other current liabilities S?~0)EXj(
预提费用 Accrued expenses e3I""D{)[=
应付工资 Payroll payable Qqm?%7A1
应付福利费 Welfare payable \"l
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短期借款-抵押借款 Bank loans - Short term - pledged 'I[?R&j$G
短期借款-信用借款 Bank loans - Short term - credit ,\4]uZ<
短期借款-担保借款 Bank loans - Short term - guaranteed T{dQ4
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一年内到期长期借款 Long term loans due within one year ;ALWL~Xm
一年内到期长期应付款 Long term payable due within one year I8xdE(o8+
长期借款 Bank loans - Long term o[Iu9.zJpy
应付债券-债券面值 Bond payable - Par value ww2mL
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应付债券-债券溢价 Bond payable - Excess \YP,}_~
应付债券-债券折价 Bond payable - Discount wQxI({k@
应付债券-应计利息 Bond payable - Accrued interest hD6BP
长期应付款 Long term payable U>S
专项应付款 Specific payable uwwR$
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其他长期负债 Other long term liabilities L2H
应交税金-所得税 Tax payable - income tax Tzq@ic#!B
应交税金-增值税 Tax payable - VAT 05d0p|},
应交税金-营业税 Tax payable - business tax A3]A5s6
应交税金-消费税 Tax payable - consumable tax WzIUHNn'I
应交税金-其他 Tax payable - others U1\7Hcs$
递延税款贷项 Deferred taxation credit yRXML\Ge
股本 Share capital 0 QTI;3
已归还投资 Investment returned &Ok1j0~~
利润分配-其他转入 Profit appropriation - other transfer in h"FI]jK|}
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve VD=H=Ju
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =2\2Sp
利润分配-提取储备基金 Profit appropriation - reserve fund K%q5:9
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E&U_1D9=L<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yl[I
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利润分配-利润归还投资 Profit appropriation - return investment by profit Gwd38
利润分配-应付优先股股利 Profit appropriation - preference shares dividends qb>ULP0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,#Z%0NLe
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (Pc>D';{S
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =j.TDv'^nd
期初未分配利润 Retained earnings, beginning of the year _ *f>UW*,
资本公积-股本溢价 Capital surplus - share premium *,\v|]fc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X^\D"fmE.
资本公积-接受现金捐赠 Capital surplus - cash donation #&Hi0..y
资本公积-股权投资准备 Capital surplus - investment reserve 3^8Cc(bk
资本公积-拨款转入 Capital surplus - subsidiary ^Jp T8B}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
4'QX1p
资本公积-其他 Capital surplus - others y:'Ns$+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Xa`Q;J"h
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Pn,I^Ej .
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JFT$1^n
盈余公积-储备基金 Surplus reserve - reserve fund *5)UIRd
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8(1*,CJQg
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ACRuDY
主营业务收入 Sales %"WENa/t
主营业务成本 Cost of sales eiMP:
主营业务税金及附加 Sales tax U1 _"D+XB
营业费用 Operating expenses ~P3b5 -
管理费用 General and administrative expenses ,Lig6Z`
财务费用 Financial expenses JK$3qUDnI
投资收益 Investment income 8
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其他业务收入 Other operating income o=rR^Z$G
营业外收入 Non-operating income Kg%9&l
补贴收入 Subsidy income J(]|)?x2
其他业务支出 Other operating expenses Sn nfU
营业外支出 Non-operating expenses b A+_/1C
所得税 Income tax LG[N\%<!H
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