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 。 4w#2m>.
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现金 Cash in hand ij!],
银行存款 Cash in bank =m F"D:s*
其他货币资金-外埠存款Other monetary assets - cash in other cities }2;iIw`
其他货币资金-银行本票 Other monetary assets - cashier‘s check xm1'
其他货币资金-银行汇票 Other monetary assets - bank draft ?{jey_]M
其他货币资金-信用卡 Other monetary assets - credit cards Aj=GekX{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8aIqc
其他货币资金-存出投资款 Other monetary assets - cash for investment ZNM9@;7
短期投资-股票投资 Investments - Short term - stocks UCK;?]
短期投资-债券投资 Investments - Short term - bonds !icI Rqcf=
短期投资-基金投资 Investments - Short term - funds 4(VV@:_%
短期投资-其他投资 Investments - Short term - others _x1W\#
短期投资跌价准备 Provision for short-term investment _)~1'tCs}h
长期股权投资-股票投资 Long term equity investment - stocks 2~l7WW+lx,
长期股权投资-其他股权投资 Long term equity investment - others +/l@o
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长期债券投资-债券投资 Long term securities investemnt - bonds 3;VH'hh_
长期债券投资-其他债权投资 Long term securities investment - others ,|3_@tUl
长期投资减值准备 Provision for long-term investment a!/\:4-uc
应收票据 Notes receivable [7d(PEQL`
应收股利 Dividends receivable %8h=_(X\7
应收利息 Interest receivable rMHh!)^#W
应收帐款 Trade debtors K;WQV,
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~]QQaP
预付帐款 Prepayment E?czolNl
应收补贴款 Allowance receivable }A,!|m4
其他应收款 Other debtors &VA^LS@b
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Maq`Or|4
其他流动资产 Other current assets p
JT)X8K"
物资采购 Purchase F8dr-"G
原材料 Raw materials LU+SuVm
包装物 Packing materials :"Otsb7
低值易耗品 Low value consumbles 2G$px
材料成本差异 Material cost difference mXyN{`q=
自制半成品 Self-manufactured goods s~2o<#
库存商品 Finished goods uR{)%udu
商品进销差价 Difference between purchase & sales of commodities }$ySZa9
委托加工物资 Consigned processiong material {:*G/*1[.
委托代销商品 Consignment-out yYYP;N?g4k
受托代销商品 Consignment-in <5}I6R;
分期收款发出商品 Goods on instalment sales j6RV{Lkr_
存货跌价准备 Provision for obsolete stocks iE
HWD.u
待摊费用 Prepaid expenses VevG 64o
待处理流动资产损益 Unsettled G/L on current assets i&^JG/a
待处理固定资产损益 Unsettled G/L on fixed assets ZJU
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委托贷款-本金 Consignment loan - principle ]'[:QGr
委托贷款-利息 Consignment loan - interest pfHjs3A=
委托贷款-减值准备 Consignment loan - provision x {Utf$|
固定资产-房屋建筑物 Fixed assets - Buildings J`)/\9'&&
固定资产-机器设备 Fixed assets - Plant and machinery iu(obmh/o
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures G4*&9Wo
固定资产-运输设备 Fixed assets - Automobiles v%AepK&
累计折旧 Accumulated depreciation f=}T^Z<
固定资产减值准备 Impairment of fixed assets E:B"!Y6
工程物资-专用材料 Project material - specific materials gaz",kK<
工程物资-专用设备 Project material - specific equipment %J9u?-~
工程物资-预付大型设备款 Project material - prepaid for equipment a>W++8t1 ;
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *]NfT}}
在建工程 Construction in progress ^67}&O^1 ,
在建工程减值准备 Impairment of construction in progress 9
@ <
固定资产清理 Disposal of fixed assets
m (MQ
无形资产-专利权 Intangible assets - patent `|>]P"9yp
无形资产-非专利技术 Intangible assets - industrial property and know-how h&CZN !
无形资产-商标权 Intangible assets - trademark rights )Sb-e(sl
无形资产-土地使用权 Intangible assets - land use rights A+8)VlE\
无形资产-商誉 Intangible assets - goodwill z9 Ch %A{
无形资产减值准备 Impairment of intangible assets L(K 5f7\
长期待摊费用 Deferred assets j0~am,yZ
未确认融资费用 Unrecognized finance fees VBPtM{g
其他长期资产 Other long term assets /CO=!*7fz
递延税款借项 Deferred assets debits 3IQI={:k|D
应付票据 Notes payable xWXLk )A
应付帐款 Trade creditors bRyxP2
预收帐款 Adanvances from customers K mH))LIv
代销商品款 Consignment-in payables E;s_=j1f
其他应交款 Other payable to government f3G:J<cL
其他应付款 Other creditors e
ar:`11z
应付股利 Proposed dividends ``k[CgV
待转资产价值 Donated assets L~{(9J'(
预计负债 Accrued liabilities zps=~|
应付短期债券 Short-term debentures payable d]E={}qo&
其他流动负债 Other current liabilities B>:U
预提费用 Accrued expenses 0C%IdV%CU
应付工资 Payroll payable 95~bM;TVr
应付福利费 Welfare payable /eH3
7H
短期借款-抵押借款 Bank loans - Short term - pledged HM0&%
短期借款-信用借款 Bank loans - Short term - credit $%\6"P/64
短期借款-担保借款 Bank loans - Short term - guaranteed ; 8DtnnE
一年内到期长期借款 Long term loans due within one year 0+op|bdj
一年内到期长期应付款 Long term payable due within one year '_4apyq|
长期借款 Bank loans - Long term "*D9.LyM
应付债券-债券面值 Bond payable - Par value 9%|skTgIqH
应付债券-债券溢价 Bond payable - Excess n0co*
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应付债券-债券折价 Bond payable - Discount B
K4S$B
应付债券-应计利息 Bond payable - Accrued interest Vf~-v$YI
长期应付款 Long term payable ,)*[Xa_n
专项应付款 Specific payable R|(X_A
其他长期负债 Other long term liabilities c8[kL$b;j
应交税金-所得税 Tax payable - income tax dR.?Kv(,E
应交税金-增值税 Tax payable - VAT ;f[##=tm
应交税金-营业税 Tax payable - business tax P HOngn
应交税金-消费税 Tax payable - consumable tax f!yl&ulKU
应交税金-其他 Tax payable - others #~/9cVm$
递延税款贷项 Deferred taxation credit z-kv{y*Hu
股本 Share capital qOy(dG g
已归还投资 Investment returned }"WovU{*s
利润分配-其他转入 Profit appropriation - other transfer in tjRwbnT"
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H!7?#tRU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *,CJ 3<>
利润分配-提取储备基金 Profit appropriation - reserve fund #z&R9
$
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W`vPf
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y
`FZ
0FI
利润分配-利润归还投资 Profit appropriation - return investment by profit m-\_L=QzM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [Z2[Iy
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ibZ[U p?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WO9vOS>
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q?mpvpLG
期初未分配利润 Retained earnings, beginning of the year #tHYCSr]
资本公积-股本溢价 Capital surplus - share premium =>c0NT
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0lniu=xmQ-
资本公积-接受现金捐赠 Capital surplus - cash donation qF$y
p>|#
资本公积-股权投资准备 Capital surplus - investment reserve ^_\m@
资本公积-拨款转入 Capital surplus - subsidiary @0PWbs$
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6?%$e$s
资本公积-其他 Capital surplus - others R\3v=P
R[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve p<'pqf
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7K.],eo0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mx6
yk,
盈余公积-储备基金 Surplus reserve - reserve fund QnBWZUI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund iOhX\@&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment uwI"V|g%a&
主营业务收入 Sales tzd!r7
主营业务成本 Cost of sales ZDzG8E0Sq
主营业务税金及附加 Sales tax f?=0Wzb
营业费用 Operating expenses qzO Rv
管理费用 General and administrative expenses ./3/3&6
财务费用 Financial expenses QQN6\(;-
投资收益 Investment income ~Azj Y 8
其他业务收入 Other operating income s 7wA3|9
营业外收入 Non-operating income Q
~ Ad{yC
补贴收入 Subsidy income G7`mK}J7
其他业务支出 Other operating expenses
l$j~p=S$F
营业外支出 Non-operating expenses q9{ h@y
所得税 Income tax }z/%b<o_
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