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 。 ;Cp/2A}Xx
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现金 Cash in hand w]+BBGYQKb
银行存款 Cash in bank ;6&=]I
其他货币资金-外埠存款Other monetary assets - cash in other cities t73Z3M
其他货币资金-银行本票 Other monetary assets - cashier‘s check o._#=7|(
其他货币资金-银行汇票 Other monetary assets - bank draft EuimZW\V
其他货币资金-信用卡 Other monetary assets - credit cards 2zr WR%B
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *IO;`k q,;
其他货币资金-存出投资款 Other monetary assets - cash for investment ZZ.0'
短期投资-股票投资 Investments - Short term - stocks Ll E_{||h
短期投资-债券投资 Investments - Short term - bonds @*`UOgP7
短期投资-基金投资 Investments - Short term - funds 8Q)mmkI\=
短期投资-其他投资 Investments - Short term - others !A^w6Q;`V
短期投资跌价准备 Provision for short-term investment EA@$^e[
长期股权投资-股票投资 Long term equity investment - stocks 51(`wo>LS
长期股权投资-其他股权投资 Long term equity investment - others Uub%s`O
长期债券投资-债券投资 Long term securities investemnt - bonds Drq{)#7
长期债券投资-其他债权投资 Long term securities investment - others >J75T1PH=
长期投资减值准备 Provision for long-term investment t%YX-@
应收票据 Notes receivable a518N*]j
应收股利 Dividends receivable <T2~xn
应收利息 Interest receivable ([XyW{=h!
应收帐款 Trade debtors z&yb_A:>
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors p$!+2=)gY
预付帐款 Prepayment H/la'f#o%
应收补贴款 Allowance receivable ^[?+=1
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其他应收款 Other debtors kKk |@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8!fAv$g0
其他流动资产 Other current assets 2Q_{2(nQb
物资采购 Purchase sT"tS>
原材料 Raw materials CH_Dat>
包装物 Packing materials )+{omQ7v
低值易耗品 Low value consumbles U@t?jTMBkO
材料成本差异 Material cost difference g#<?OFl
自制半成品 Self-manufactured goods rxK[CDM,
库存商品 Finished goods kE(-vE9
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out qx
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受托代销商品 Consignment-in mt6uW+t/
分期收款发出商品 Goods on instalment sales )*<d1$aM
存货跌价准备 Provision for obsolete stocks }
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待摊费用 Prepaid expenses &l}xBQAL
待处理流动资产损益 Unsettled G/L on current assets &\D<
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待处理固定资产损益 Unsettled G/L on fixed assets J3}C T
委托贷款-本金 Consignment loan - principle 3'@jRK
委托贷款-利息 Consignment loan - interest X1PlW8pd
委托贷款-减值准备 Consignment loan - provision U,3K6AZA 7
固定资产-房屋建筑物 Fixed assets - Buildings FZ.Yn
固定资产-机器设备 Fixed assets - Plant and machinery !";$Zu
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (IQ L`3f%
固定资产-运输设备 Fixed assets - Automobiles f7AJSHe
累计折旧 Accumulated depreciation ia.B@u1/
固定资产减值准备 Impairment of fixed assets V`&*%xgGR
工程物资-专用材料 Project material - specific materials Dq1XZ%8
工程物资-专用设备 Project material - specific equipment GN"LU>9|
工程物资-预付大型设备款 Project material - prepaid for equipment w
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {_N(S]Z
在建工程 Construction in progress ZjbG&oc
在建工程减值准备 Impairment of construction in progress n~cm?"
固定资产清理 Disposal of fixed assets Jt^JE{m9%
无形资产-专利权 Intangible assets - patent ~=g
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无形资产-非专利技术 Intangible assets - industrial property and know-how 0lq4
无形资产-商标权 Intangible assets - trademark rights I8wVvs;k
无形资产-土地使用权 Intangible assets - land use rights ?BZ`mrH^
无形资产-商誉 Intangible assets - goodwill 8}b[Q/h!
无形资产减值准备 Impairment of intangible assets $<DA[
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长期待摊费用 Deferred assets ]Lft^,7
未确认融资费用 Unrecognized finance fees _[Wrd?Z
其他长期资产 Other long term assets >bP7}T
递延税款借项 Deferred assets debits l{x#*~ga
应付票据 Notes payable (zODV4,5k`
应付帐款 Trade creditors bH]!~[
预收帐款 Adanvances from customers BJ2W}R
代销商品款 Consignment-in payables &y wY?ox
其他应交款 Other payable to government ! { aA*E{
其他应付款 Other creditors mP+yjRw
应付股利 Proposed dividends 8pt
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待转资产价值 Donated assets KvOI)"0(
预计负债 Accrued liabilities L. ?dI82c
应付短期债券 Short-term debentures payable X51$5%
其他流动负债 Other current liabilities _( /lBf{|
预提费用 Accrued expenses WC; a
应付工资 Payroll payable &jd<rs5
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应付福利费 Welfare payable l'8wPmy%N
短期借款-抵押借款 Bank loans - Short term - pledged C8zeqS^N
短期借款-信用借款 Bank loans - Short term - credit &!fcL Jd
短期借款-担保借款 Bank loans - Short term - guaranteed TmH13N]
一年内到期长期借款 Long term loans due within one year Eu~wbU"%
一年内到期长期应付款 Long term payable due within one year n,LKkOG
长期借款 Bank loans - Long term SytDo (_=W
应付债券-债券面值 Bond payable - Par value ]Y!
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应付债券-债券溢价 Bond payable - Excess m)w-mc
应付债券-债券折价 Bond payable - Discount RxG./GY
应付债券-应计利息 Bond payable - Accrued interest ee[NZz
长期应付款 Long term payable UwT$IKR
专项应付款 Specific payable BkqW>[\5xm
其他长期负债 Other long term liabilities %+J*oFwQu
应交税金-所得税 Tax payable - income tax 6MQ:C'8T&=
应交税金-增值税 Tax payable - VAT Tz~ftf
应交税金-营业税 Tax payable - business tax OEi9
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应交税金-消费税 Tax payable - consumable tax >&z+ih
应交税金-其他 Tax payable - others |H
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递延税款贷项 Deferred taxation credit xM,(|p(
股本 Share capital (ZsR=:9(
已归还投资 Investment returned .?]_yX
利润分配-其他转入 Profit appropriation - other transfer in Bq`kVfx
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xGk4KcxKs
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h(up1(x
利润分配-提取储备基金 Profit appropriation - reserve fund '~a$f;: Dv
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qE=OQs9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {Oszq(A
利润分配-利润归还投资 Profit appropriation - return investment by profit nP5fh_/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^<+heX
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]iX$p~riH
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p8J"%Jq}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3&:fS|L~c
期初未分配利润 Retained earnings, beginning of the year g+*[CKO{
资本公积-股本溢价 Capital surplus - share premium f/m6q8!L{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I ^92b
资本公积-接受现金捐赠 Capital surplus - cash donation L@GD$F=<0
资本公积-股权投资准备 Capital surplus - investment reserve 5(Oc"0''H
资本公积-拨款转入 Capital surplus - subsidiary T6#GlO)8)
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }Cf[nGh|B
资本公积-其他 Capital surplus - others x*)O<K
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;Bi{;>3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z_+No :F7I
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Fowh3go
盈余公积-储备基金 Surplus reserve - reserve fund Lcm!e
盈余公积-企业发展基金 Surplus reserve - enterprise development fund X|G+N(`|(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4f,x@:Jw
主营业务收入 Sales ;O>fy:$'
主营业务成本 Cost of sales -C<aB750O)
主营业务税金及附加 Sales tax j]SkBZgik
营业费用 Operating expenses 7C^ nk
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管理费用 General and administrative expenses %S
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财务费用 Financial expenses *h
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投资收益 Investment income 2_v>8B
其他业务收入 Other operating income m,O!Mt
营业外收入 Non-operating income b"9,DQB=i
补贴收入 Subsidy income M+:wa@Kl
其他业务支出 Other operating expenses h65j,v6B
营业外支出 Non-operating expenses ~V)
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所得税 Income tax P#PQ4uK \
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