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 。 2w>yW]
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现金 Cash in hand L*1yK*
银行存款 Cash in bank U$j?2|v-x
其他货币资金-外埠存款Other monetary assets - cash in other cities n<Z1i)
其他货币资金-银行本票 Other monetary assets - cashier‘s check m]'P3^<{P
其他货币资金-银行汇票 Other monetary assets - bank draft jCL 1Bj
其他货币资金-信用卡 Other monetary assets - credit cards f9La79v
其他货币资金-信用证保证金 Other monetary assets - L/C deposit pFwhvw
其他货币资金-存出投资款 Other monetary assets - cash for investment SsQg8d
短期投资-股票投资 Investments - Short term - stocks zl!Y(o!@
短期投资-债券投资 Investments - Short term - bonds kTm>`.kKJ=
短期投资-基金投资 Investments - Short term - funds KNqs=
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短期投资-其他投资 Investments - Short term - others S"Drg m.
短期投资跌价准备 Provision for short-term investment oVeC@[U
长期股权投资-股票投资 Long term equity investment - stocks 3zo:)N \K
长期股权投资-其他股权投资 Long term equity investment - others Ogp@!
长期债券投资-债券投资 Long term securities investemnt - bonds 48n 7<M;I
长期债券投资-其他债权投资 Long term securities investment - others JI|MR#_u
长期投资减值准备 Provision for long-term investment 1g_D
kv|D
应收票据 Notes receivable #\gx.2W7
应收股利 Dividends receivable #>O>=#Q
应收利息 Interest receivable v42Z&PO
应收帐款 Trade debtors S3> <zGYk
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors T&s}~S=m
预付帐款 Prepayment P6u%-#
应收补贴款 Allowance receivable Mt%=z9OLq9
其他应收款 Other debtors {
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Ae>:i7.V
其他流动资产 Other current assets ?TY/'-M5
物资采购 Purchase qBqh>Wo
原材料 Raw materials (zIIC"~5
包装物 Packing materials %q_b\K
低值易耗品 Low value consumbles yo_;j@BGR
材料成本差异 Material cost difference c_FnJ_+ +f
自制半成品 Self-manufactured goods CL<m+dW%*
库存商品 Finished goods HHg[6aw
商品进销差价 Difference between purchase & sales of commodities OjfumZL#
委托加工物资 Consigned processiong material Qi\"b
委托代销商品 Consignment-out e6uVUzP4
受托代销商品 Consignment-in ZoroK.N4A%
分期收款发出商品 Goods on instalment sales ~?uch8H
存货跌价准备 Provision for obsolete stocks ,_RPy2N
待摊费用 Prepaid expenses ;@V1*7y
待处理流动资产损益 Unsettled G/L on current assets &,C;_3
待处理固定资产损益 Unsettled G/L on fixed assets R6-Z]Hu
委托贷款-本金 Consignment loan - principle fkJE lO-F
委托贷款-利息 Consignment loan - interest 4?.L+wL
委托贷款-减值准备 Consignment loan - provision +<w
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固定资产-房屋建筑物 Fixed assets - Buildings {qL}:ha?
固定资产-机器设备 Fixed assets - Plant and machinery do=s=&T
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures < <]uniZ\
固定资产-运输设备 Fixed assets - Automobiles #wfb-`,5&9
累计折旧 Accumulated depreciation @]X5g8h
固定资产减值准备 Impairment of fixed assets y rmi:=N(
工程物资-专用材料 Project material - specific materials n
?+dX^j
工程物资-专用设备 Project material - specific equipment Wtqv
工程物资-预付大型设备款 Project material - prepaid for equipment w~}.c:B
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8 ;o*c6+
在建工程 Construction in progress c<]~q1
在建工程减值准备 Impairment of construction in progress >PoVK{&y
固定资产清理 Disposal of fixed assets 1$1P9x@H
无形资产-专利权 Intangible assets - patent = `oGH
无形资产-非专利技术 Intangible assets - industrial property and know-how n0tVAH'>
无形资产-商标权 Intangible assets - trademark rights nv_9Llh=z
无形资产-土地使用权 Intangible assets - land use rights v `7` '
无形资产-商誉 Intangible assets - goodwill Wd]MwDcO
无形资产减值准备 Impairment of intangible assets fE,Io3
长期待摊费用 Deferred assets ?`U=Ps
未确认融资费用 Unrecognized finance fees W^N|+$g>H
其他长期资产 Other long term assets #Iwxt3K
递延税款借项 Deferred assets debits i'`[dwfS
应付票据 Notes payable /'Q2TLy=
应付帐款 Trade creditors X^9eCj;c
预收帐款 Adanvances from customers \2VYDBi?|
代销商品款 Consignment-in payables Bd>a"3fA
其他应交款 Other payable to government zH
k7!|%Y
其他应付款 Other creditors 52#Ac;Y
应付股利 Proposed dividends GLr7sack
待转资产价值 Donated assets )T!3du:M
预计负债 Accrued liabilities ^2-t|E=
应付短期债券 Short-term debentures payable NH0uK
其他流动负债 Other current liabilities Pj{Y
预提费用 Accrued expenses 40Hm+Ge
应付工资 Payroll payable i;mA|
应付福利费 Welfare payable ;cp,d~m rf
短期借款-抵押借款 Bank loans - Short term - pledged D%!GY1wdn
短期借款-信用借款 Bank loans - Short term - credit j-9Zzgr
短期借款-担保借款 Bank loans - Short term - guaranteed ~9DD=5\
一年内到期长期借款 Long term loans due within one year l-<EG9m@
一年内到期长期应付款 Long term payable due within one year t(:w):zE
长期借款 Bank loans - Long term ^s_7-p])(
应付债券-债券面值 Bond payable - Par value S0mzDLgE
应付债券-债券溢价 Bond payable - Excess C9L_`[9DO
应付债券-债券折价 Bond payable - Discount _FtsO<p)"
应付债券-应计利息 Bond payable - Accrued interest Ucd~-D
长期应付款 Long term payable gt)wk93d>
专项应付款 Specific payable W?X3 :1c9:
其他长期负债 Other long term liabilities vfloha p
应交税金-所得税 Tax payable - income tax aDZ]
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应交税金-增值税 Tax payable - VAT %hCd*[Z}j
应交税金-营业税 Tax payable - business tax Am"e%|:
应交税金-消费税 Tax payable - consumable tax /[+%<5s
应交税金-其他 Tax payable - others y87oW_"h
递延税款贷项 Deferred taxation credit L=
wpZ`@
y
股本 Share capital f_'8l2jK1i
已归还投资 Investment returned 3V%ts7: a
利润分配-其他转入 Profit appropriation - other transfer in 0Ait7`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W$Sc@!M3{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dq^vK
利润分配-提取储备基金 Profit appropriation - reserve fund M3Oqto<8"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Hp5.jor(k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O#?@'1
利润分配-利润归还投资 Profit appropriation - return investment by profit 5%RiM|+
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3 @%XR8ss
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x4-_K%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j9~lf
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AA<QI' 6
期初未分配利润 Retained earnings, beginning of the year s"B2Whe
资本公积-股本溢价 Capital surplus - share premium 2B"&WKk
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RAj>{/E#W
资本公积-接受现金捐赠 Capital surplus - cash donation
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资本公积-股权投资准备 Capital surplus - investment reserve _)[UartKx
资本公积-拨款转入 Capital surplus - subsidiary k8 z1AP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 45;ey }8
资本公积-其他 Capital surplus - others wEC,Mbn
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K/M2L&C
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pT/z`o$#V
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W_lXY Z<
盈余公积-储备基金 Surplus reserve - reserve fund DB3qf>@?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (nAL;:$x2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment v?0F
主营业务收入 Sales H{hzw&dZ<P
主营业务成本 Cost of sales S? #6{rx
主营业务税金及附加 Sales tax X}H?*'-
营业费用 Operating expenses %Ni"*\
管理费用 General and administrative expenses m UUNR,
财务费用 Financial expenses zPN:)
投资收益 Investment income wKKQAM6P1
其他业务收入 Other operating income B>g(i=E
营业外收入 Non-operating income
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补贴收入 Subsidy income 2'u%
其他业务支出 Other operating expenses LGK@taw^
营业外支出 Non-operating expenses nJ h)iQu
所得税 Income tax p>B-Ubu
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