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 。 EdZNmL3cB
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现金 Cash in hand z'0
=3
银行存款 Cash in bank g^^^fKUp )
其他货币资金-外埠存款Other monetary assets - cash in other cities eYPIZ{S7h
其他货币资金-银行本票 Other monetary assets - cashier‘s check f?"909&
其他货币资金-银行汇票 Other monetary assets - bank draft 9xL`i-7]
其他货币资金-信用卡 Other monetary assets - credit cards iu{QHjZK(
其他货币资金-信用证保证金 Other monetary assets - L/C deposit RI BB*
其他货币资金-存出投资款 Other monetary assets - cash for investment LtNspFoLb
短期投资-股票投资 Investments - Short term - stocks Z*'_/Grv?
短期投资-债券投资 Investments - Short term - bonds f1U:_V^d
短期投资-基金投资 Investments - Short term - funds +\J+?jOC4S
短期投资-其他投资 Investments - Short term - others Q|f)Awe$
短期投资跌价准备 Provision for short-term investment D?"Q)kVuD
长期股权投资-股票投资 Long term equity investment - stocks w# ;t$qz}
长期股权投资-其他股权投资 Long term equity investment - others sO)!}#,
长期债券投资-债券投资 Long term securities investemnt - bonds \]Rmq_O
长期债券投资-其他债权投资 Long term securities investment - others B*fBb.Z
长期投资减值准备 Provision for long-term investment >,f5 5
应收票据 Notes receivable Nl{
on"il
应收股利 Dividends receivable ictOCF
应收利息 Interest receivable c43&[xPLz
应收帐款 Trade debtors +@<@x4yt
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &CfzhIi*!
预付帐款 Prepayment ?y^ ix+M
应收补贴款 Allowance receivable ZOL#Q+
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其他应收款 Other debtors zZS,<Z
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <p[
RhP
其他流动资产 Other current assets yRz l}
物资采购 Purchase a(x#6
原材料 Raw materials Dj
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包装物 Packing materials DMT2~mh
低值易耗品 Low value consumbles 0:eK}tC
材料成本差异 Material cost difference [LS s|f
自制半成品 Self-manufactured goods ^_o:Ddz?l"
库存商品 Finished goods ,km`-6.2?
商品进销差价 Difference between purchase & sales of commodities :kucDQE({?
委托加工物资 Consigned processiong material V}Pv}j:;
委托代销商品 Consignment-out x8&~
受托代销商品 Consignment-in ?#L5V'ZZ*
分期收款发出商品 Goods on instalment sales k
qLp
t
存货跌价准备 Provision for obsolete stocks fjS#
待摊费用 Prepaid expenses p0HcuB)Y
待处理流动资产损益 Unsettled G/L on current assets M
U2];
待处理固定资产损益 Unsettled G/L on fixed assets K Z0%J5
委托贷款-本金 Consignment loan - principle >F/5`=/'h
委托贷款-利息 Consignment loan - interest )lVplAhZD
委托贷款-减值准备 Consignment loan - provision (@xr/9:i
固定资产-房屋建筑物 Fixed assets - Buildings Y+3r{OI
固定资产-机器设备 Fixed assets - Plant and machinery z!^3%kJJ>
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures EyV6uk~
固定资产-运输设备 Fixed assets - Automobiles a6g+"EcH#'
累计折旧 Accumulated depreciation 6)9X+U@
固定资产减值准备 Impairment of fixed assets Y IVN;:B.
工程物资-专用材料 Project material - specific materials gR k+KGKn<
工程物资-专用设备 Project material - specific equipment 58Z,(4:E
工程物资-预付大型设备款 Project material - prepaid for equipment 3L;&MG=
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production OI)/J;[-e
在建工程 Construction in progress J8hH#7WMS
在建工程减值准备 Impairment of construction in progress #:nds,
固定资产清理 Disposal of fixed assets TzsNhrU{
无形资产-专利权 Intangible assets - patent xQ8?"K;iX
无形资产-非专利技术 Intangible assets - industrial property and know-how BEii:05
无形资产-商标权 Intangible assets - trademark rights /^Zgv-n
无形资产-土地使用权 Intangible assets - land use rights \05 n
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无形资产-商誉 Intangible assets - goodwill y?V#LW[^E
无形资产减值准备 Impairment of intangible assets @.KFWAm
长期待摊费用 Deferred assets -}Gk@=$G
未确认融资费用 Unrecognized finance fees y-vBC3
其他长期资产 Other long term assets ;3N>m|?D=
递延税款借项 Deferred assets debits C?PgC~y)
应付票据 Notes payable 50`<[w<J
q
应付帐款 Trade creditors 3d>xg%?
预收帐款 Adanvances from customers }I#,o!)Vd
代销商品款 Consignment-in payables *iujJi
其他应交款 Other payable to government fngk<$lvg
其他应付款 Other creditors 9X87"
应付股利 Proposed dividends qF4pTQf
待转资产价值 Donated assets M!]g36h[
预计负债 Accrued liabilities c +]5[6
应付短期债券 Short-term debentures payable k0-,qM#p;X
其他流动负债 Other current liabilities )cxML<j'
预提费用 Accrued expenses yA-UXKT
应付工资 Payroll payable O`='8'6zW\
应付福利费 Welfare payable wfBf&Z0{
短期借款-抵押借款 Bank loans - Short term - pledged (J\Qo9Il
短期借款-信用借款 Bank loans - Short term - credit 8,&QY%8pX
短期借款-担保借款 Bank loans - Short term - guaranteed \ dZD2e4
一年内到期长期借款 Long term loans due within one year #Pq.^ ^
一年内到期长期应付款 Long term payable due within one year PD@@4@^
长期借款 Bank loans - Long term O.wk*m!9
应付债券-债券面值 Bond payable - Par value Dq~D4|
应付债券-债券溢价 Bond payable - Excess ;NrU|g/ksX
应付债券-债券折价 Bond payable - Discount 0D_{LBO6LU
应付债券-应计利息 Bond payable - Accrued interest v/}hy$7
长期应付款 Long term payable di#:KW
专项应付款 Specific payable Ih5F\eM
其他长期负债 Other long term liabilities c^
BeT;
应交税金-所得税 Tax payable - income tax ? Eh)JJt
应交税金-增值税 Tax payable - VAT EyPF'|Qtn
应交税金-营业税 Tax payable - business tax -$5nqaK?
应交税金-消费税 Tax payable - consumable tax )x&OdFX
应交税金-其他 Tax payable - others t[?O*>
递延税款贷项 Deferred taxation credit <LOas$
股本 Share capital a gxR
V
已归还投资 Investment returned $61*X f+*
利润分配-其他转入 Profit appropriation - other transfer in zrCQEQq
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +#0,2wR#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FQ6{NMz,h
利润分配-提取储备基金 Profit appropriation - reserve fund +G<9 |-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {,b:f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d"JI4)%
利润分配-利润归还投资 Profit appropriation - return investment by profit <{b#nPc!,#
利润分配-应付优先股股利 Profit appropriation - preference shares dividends N"#=Q=)x
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L#NW<T
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1r;.r|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Xw[|$#QKM
期初未分配利润 Retained earnings, beginning of the year rJ}k!}G
资本公积-股本溢价 Capital surplus - share premium qECta'b&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
Qg4g(0E@
资本公积-接受现金捐赠 Capital surplus - cash donation 8
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Ef>
资本公积-股权投资准备 Capital surplus - investment reserve [}!obbM
资本公积-拨款转入 Capital surplus - subsidiary S
ej\Gt
资本公积-外币资本折算差额 Capital surplus - foreign currency translation YkbZ 2J*-
资本公积-其他 Capital surplus - others \hT=U*dMR
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yu]nK-Y7S
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \Z%V)ZRi=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d 1bx5U
盈余公积-储备基金 Surplus reserve - reserve fund oN6 '%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $+.!(Js"K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gw);b)&mx
主营业务收入 Sales nXnO]wXC
主营业务成本 Cost of sales QnNddCiu=
主营业务税金及附加 Sales tax KF4}cM=.5
营业费用 Operating expenses p[M*<==4
管理费用 General and administrative expenses BSib/)p
财务费用 Financial expenses >,. x'{
投资收益 Investment income >rb8A6
其他业务收入 Other operating income wX*F'r"z
营业外收入 Non-operating income ' Zmslijf
补贴收入 Subsidy income kan4P@XVS
其他业务支出 Other operating expenses -YHyJs-bU
营业外支出 Non-operating expenses S
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所得税 Income tax N3}jLl/
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