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 。 =h,J!0Y
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现金 Cash in hand 46gDoSS
银行存款 Cash in bank BE)&.}l
其他货币资金-外埠存款Other monetary assets - cash in other cities ih(A l<IS
其他货币资金-银行本票 Other monetary assets - cashier‘s check 52.%f+Oa
其他货币资金-银行汇票 Other monetary assets - bank draft GsU.Lkf
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit J6gn!
其他货币资金-存出投资款 Other monetary assets - cash for investment z
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短期投资-股票投资 Investments - Short term - stocks &/8B
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短期投资-债券投资 Investments - Short term - bonds hp$1c
短期投资-基金投资 Investments - Short term - funds V?"1&m&E
短期投资-其他投资 Investments - Short term - others iM M s3
短期投资跌价准备 Provision for short-term investment He1~27+99
长期股权投资-股票投资 Long term equity investment - stocks =4
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长期股权投资-其他股权投资 Long term equity investment - others *r|Zbxf(
长期债券投资-债券投资 Long term securities investemnt - bonds
3 EOuJ
长期债券投资-其他债权投资 Long term securities investment - others K&BaGrR
长期投资减值准备 Provision for long-term investment wo9`-o6
应收票据 Notes receivable gdkHaLL"
应收股利 Dividends receivable g1I8_!}
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应收利息 Interest receivable WXd#`f %
应收帐款 Trade debtors rm4t
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors qAi:F=> X
预付帐款 Prepayment uoTc c|Kc
应收补贴款 Allowance receivable uLr-!T
其他应收款 Other debtors *Rgl
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^f9>tI{
其他流动资产 Other current assets =\)76xC20
物资采购 Purchase ^+x ,211f
原材料 Raw materials 5I[6 "o0
包装物 Packing materials 8@r>`c
低值易耗品 Low value consumbles @./@"mR<
材料成本差异 Material cost difference 85BB{T;
自制半成品 Self-manufactured goods $ZlzS`XF7
库存商品 Finished goods A`1-c
商品进销差价 Difference between purchase & sales of commodities CEJqo8ds
委托加工物资 Consigned processiong material C:z7R" yj
委托代销商品 Consignment-out .t.4y.
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受托代销商品 Consignment-in *1h@Jb34
分期收款发出商品 Goods on instalment sales _mTNK^gB
存货跌价准备 Provision for obsolete stocks Kh{_BdN
待摊费用 Prepaid expenses s){R/2O3F
待处理流动资产损益 Unsettled G/L on current assets \jr-^n]
待处理固定资产损益 Unsettled G/L on fixed assets F]cc?r312
委托贷款-本金 Consignment loan - principle [nLd> 2P
委托贷款-利息 Consignment loan - interest Ymm*p,`
委托贷款-减值准备 Consignment loan - provision ,.AXQ#~&`
固定资产-房屋建筑物 Fixed assets - Buildings l $0w 9Z^
固定资产-机器设备 Fixed assets - Plant and machinery ]L?WC
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Tsocc5gWZ*
固定资产-运输设备 Fixed assets - Automobiles et<@3wyd]
累计折旧 Accumulated depreciation 1;HL=
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固定资产减值准备 Impairment of fixed assets ?ZYj5[op,H
工程物资-专用材料 Project material - specific materials ge#P(Itz
工程物资-专用设备 Project material - specific equipment |-xKH.'n
工程物资-预付大型设备款 Project material - prepaid for equipment ;}'Z2gZB
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8#IEE|1
在建工程 Construction in progress p1s|JI
在建工程减值准备 Impairment of construction in progress [6)vD
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固定资产清理 Disposal of fixed assets uFL!
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无形资产-专利权 Intangible assets - patent O@>{%u
无形资产-非专利技术 Intangible assets - industrial property and know-how 3935cxT1U
无形资产-商标权 Intangible assets - trademark rights +/rh8?
无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill 06I(01M1
无形资产减值准备 Impairment of intangible assets X/H2c"!t
长期待摊费用 Deferred assets :Yn{:%p
未确认融资费用 Unrecognized finance fees 4MRN{W6
其他长期资产 Other long term assets $E^*^({
递延税款借项 Deferred assets debits lM.k*`$
应付票据 Notes payable u?KG%
应付帐款 Trade creditors AjINO}b
预收帐款 Adanvances from customers j#${
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代销商品款 Consignment-in payables :|Bzbn=N2
其他应交款 Other payable to government (, $Lp0mB7
其他应付款 Other creditors 9`!#5i)VU8
应付股利 Proposed dividends 5#::42oE
待转资产价值 Donated assets :AyZe7:(D
预计负债 Accrued liabilities :-~x~ah-
应付短期债券 Short-term debentures payable i}>
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其他流动负债 Other current liabilities XlJ+:st
预提费用 Accrued expenses 2>.>q9J(
应付工资 Payroll payable N|w;wF!3
应付福利费 Welfare payable i8.OM*[f
短期借款-抵押借款 Bank loans - Short term - pledged Y{L|ja%9?
短期借款-信用借款 Bank loans - Short term - credit '8b=4mrbH
短期借款-担保借款 Bank loans - Short term - guaranteed e*o:ltP./
一年内到期长期借款 Long term loans due within one year L>!MEMqm
一年内到期长期应付款 Long term payable due within one year EHm:&w
长期借款 Bank loans - Long term F2v9XMi
应付债券-债券面值 Bond payable - Par value ;(IAhWE?7
应付债券-债券溢价 Bond payable - Excess Tx/KL%X
应付债券-债券折价 Bond payable - Discount 6e;8\1^
应付债券-应计利息 Bond payable - Accrued interest X
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长期应付款 Long term payable $B
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专项应付款 Specific payable cd$,,
其他长期负债 Other long term liabilities M B,Z4 ^
应交税金-所得税 Tax payable - income tax uU1q?|4
应交税金-增值税 Tax payable - VAT Zk0? =f?j
应交税金-营业税 Tax payable - business tax >k(AQW5?
应交税金-消费税 Tax payable - consumable tax !&o>zU.
应交税金-其他 Tax payable - others jxnb<!|?H@
递延税款贷项 Deferred taxation credit = %wBC;
股本 Share capital B9oB5E
已归还投资 Investment returned r`C t/]c
利润分配-其他转入 Profit appropriation - other transfer in e_Q(l'f
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nG"Ae8r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -3C$br
利润分配-提取储备基金 Profit appropriation - reserve fund QM'>)!8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0vM,2:kf*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 42 Sk`
利润分配-利润归还投资 Profit appropriation - return investment by profit bfA9aT
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s4>xh=PoJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _2WIi/6K
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1JN/oq;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CvqUaHW@
期初未分配利润 Retained earnings, beginning of the year UFUm-~x`
资本公积-股本溢价 Capital surplus - share premium WI54xu1M
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;\t(c
资本公积-接受现金捐赠 Capital surplus - cash donation Y+"Gx;F>
资本公积-股权投资准备 Capital surplus - investment reserve <(Ktf0'__
资本公积-拨款转入 Capital surplus - subsidiary sUsIu,1Q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \fL:Ie
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5v#_2Ih
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x[2eA!NC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
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盈余公积-储备基金 Surplus reserve - reserve fund )>a^%V9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =JB1 ]b{|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment i%9xt1
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主营业务收入 Sales XwdehyPhT2
主营业务成本 Cost of sales +6x:+9S
主营业务税金及附加 Sales tax 6Q9S~YYq
营业费用 Operating expenses q.PXO3T
管理费用 General and administrative expenses F6)/Iiv
财务费用 Financial expenses jVdB- y/r
投资收益 Investment income [T#9#3
其他业务收入 Other operating income )"<:Md$7
营业外收入 Non-operating income a5%IjgQ&z
补贴收入 Subsidy income (+0yZ7AZ
其他业务支出 Other operating expenses gnU##Km|
营业外支出 Non-operating expenses WK 6|e
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所得税 Income tax 5K?%Eo72!=
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