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 。
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现金 Cash in hand rxZ%vzVQ>
银行存款 Cash in bank [jb3lO$Xa
其他货币资金-外埠存款Other monetary assets - cash in other cities v0762w
其他货币资金-银行本票 Other monetary assets - cashier‘s check 69#D,ME?
其他货币资金-银行汇票 Other monetary assets - bank draft #-b0U[,.
其他货币资金-信用卡 Other monetary assets - credit cards +L(0R&C
其他货币资金-信用证保证金 Other monetary assets - L/C deposit HP T{83
其他货币资金-存出投资款 Other monetary assets - cash for investment U40adP? a
短期投资-股票投资 Investments - Short term - stocks )c
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短期投资-债券投资 Investments - Short term - bonds !Z+4FwF
短期投资-基金投资 Investments - Short term - funds QJ{to%
短期投资-其他投资 Investments - Short term - others g wM~W
短期投资跌价准备 Provision for short-term investment ?'F>DN
长期股权投资-股票投资 Long term equity investment - stocks ^6*LuXPv
长期股权投资-其他股权投资 Long term equity investment - others ;4DqtR"7Y
长期债券投资-债券投资 Long term securities investemnt - bonds |BrD:+
长期债券投资-其他债权投资 Long term securities investment - others Hd)z[6u8eT
长期投资减值准备 Provision for long-term investment uYW9kw>$
应收票据 Notes receivable P} =eR
应收股利 Dividends receivable |~Q`DdkX
应收利息 Interest receivable +[l52p@a
应收帐款 Trade debtors ~I^}'^Dbb
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors WU oGIT'
预付帐款 Prepayment 'M"JF;*r
应收补贴款 Allowance receivable y>+xdD0+
其他应收款 Other debtors OE,uw2uaT
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >?b<)Q*<
其他流动资产 Other current assets slSQ \;CDA
物资采购 Purchase Op] L#<&T
原材料 Raw materials s^nPSY!
包装物 Packing materials U'IJwGRP
低值易耗品 Low value consumbles #@h3#IC
材料成本差异 Material cost difference 3wRk -sl
自制半成品 Self-manufactured goods <.c@l,[.z
库存商品 Finished goods SZ+<0Y|
商品进销差价 Difference between purchase & sales of commodities .:eNL]2%:
委托加工物资 Consigned processiong material 6 isz
委托代销商品 Consignment-out =}@m$g
受托代销商品 Consignment-in ~r~~0|=
分期收款发出商品 Goods on instalment sales ![H!Y W'
存货跌价准备 Provision for obsolete stocks k
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待摊费用 Prepaid expenses @&f3zq
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets 2Z]<MiAx D
委托贷款-本金 Consignment loan - principle !ra CpL9;
委托贷款-利息 Consignment loan - interest g=?KpI-pn0
委托贷款-减值准备 Consignment loan - provision {.7ve<K
固定资产-房屋建筑物 Fixed assets - Buildings j[/'`1tOe
固定资产-机器设备 Fixed assets - Plant and machinery x~."P*5
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _#c
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固定资产-运输设备 Fixed assets - Automobiles =2%EIZ0oW
累计折旧 Accumulated depreciation &dSw[C#f
固定资产减值准备 Impairment of fixed assets -la~p~
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工程物资-专用材料 Project material - specific materials &lYKi3}x
工程物资-专用设备 Project material - specific equipment Yuy7TeJRx
工程物资-预付大型设备款 Project material - prepaid for equipment ^
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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 )=\W
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在建工程 Construction in progress UV>^[/^O
在建工程减值准备 Impairment of construction in progress Qi^MfHW
固定资产清理 Disposal of fixed assets W%]sI n
无形资产-专利权 Intangible assets - patent ;S+c<MSl
无形资产-非专利技术 Intangible assets - industrial property and know-how kmM4KP#&|
无形资产-商标权 Intangible assets - trademark rights |Iy55~hK`
无形资产-土地使用权 Intangible assets - land use rights H
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无形资产-商誉 Intangible assets - goodwill C]UBu-]#S
无形资产减值准备 Impairment of intangible assets z`uqK!v(K
长期待摊费用 Deferred assets (^g?/i1@d
未确认融资费用 Unrecognized finance fees qx5X2@-;:
其他长期资产 Other long term assets ypXKw7f(
递延税款借项 Deferred assets debits R<mLG $
应付票据 Notes payable `4s5yNUi=
应付帐款 Trade creditors [~)i<V|qJ
预收帐款 Adanvances from customers 9frx 60
代销商品款 Consignment-in payables 96F:%|yG
其他应交款 Other payable to government O?@1</r^
其他应付款 Other creditors fiTMS:
应付股利 Proposed dividends A"Rzn1/
待转资产价值 Donated assets -5\aL"?4
预计负债 Accrued liabilities >
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应付短期债券 Short-term debentures payable e#k9}n^+
其他流动负债 Other current liabilities (7
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预提费用 Accrued expenses qce#
应付工资 Payroll payable <C6/R]x#
应付福利费 Welfare payable h`%K\C
短期借款-抵押借款 Bank loans - Short term - pledged [p@NzS/
短期借款-信用借款 Bank loans - Short term - credit P<kTjG
短期借款-担保借款 Bank loans - Short term - guaranteed k`js~/Xv
一年内到期长期借款 Long term loans due within one year 8BNsh[+
一年内到期长期应付款 Long term payable due within one year FStE/2?
长期借款 Bank loans - Long term *NV`6?o@6
应付债券-债券面值 Bond payable - Par value *D<S \6=
应付债券-债券溢价 Bond payable - Excess uGl0z79
应付债券-债券折价 Bond payable - Discount s~/]nz]"J
应付债券-应计利息 Bond payable - Accrued interest N l_!%k:
长期应付款 Long term payable ~1Tz[\H#R
专项应付款 Specific payable
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其他长期负债 Other long term liabilities fY=iQ?{/[
应交税金-所得税 Tax payable - income tax YO!,m<b^u
应交税金-增值税 Tax payable - VAT h9+ylHW_cp
应交税金-营业税 Tax payable - business tax Dr`\
应交税金-消费税 Tax payable - consumable tax R)cns7oW
应交税金-其他 Tax payable - others '! 1ts @
递延税款贷项 Deferred taxation credit dGIu0\J\$
股本 Share capital 8tA.d.8
已归还投资 Investment returned c7s4 g-
利润分配-其他转入 Profit appropriation - other transfer in |@nvg>mu
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @+1E|4L1vf
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )[oU|!@
利润分配-提取储备基金 Profit appropriation - reserve fund 8kJ k5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pw>AQ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *,
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利润分配-利润归还投资 Profit appropriation - return investment by profit CI{]o&Tf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #C+Gk4"w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve sQJM 4'8f
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +1d\ZZA|6&
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [=U7V;5($
期初未分配利润 Retained earnings, beginning of the year y^@%Xrs
资本公积-股本溢价 Capital surplus - share premium )lw7W9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7Wb.(` a<
资本公积-接受现金捐赠 Capital surplus - cash donation *|t]6!aVLS
资本公积-股权投资准备 Capital surplus - investment reserve $elrX-(vL
资本公积-拨款转入 Capital surplus - subsidiary ,Qyz2-
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation c+a f=ac
资本公积-其他 Capital surplus - others 3]N}k|lb%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <;=Y4$y[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VdeK~#k
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +=k?Dp[
盈余公积-储备基金 Surplus reserve - reserve fund /kw4":{]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Dx <IS^>i
盈余公积-利润归还投资 Surplus reserve - reture investment by investment w|L~+
主营业务收入 Sales ZC2C`S\xr
主营业务成本 Cost of sales ~5!ukGK_
主营业务税金及附加 Sales tax l*v([@A\
营业费用 Operating expenses ,6M-xSDs
管理费用 General and administrative expenses %+I(S`}
财务费用 Financial expenses +W;B8^imG
投资收益 Investment income
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其他业务收入 Other operating income *<Ddn&_
营业外收入 Non-operating income )D[ypuM&
补贴收入 Subsidy income Y43#];
其他业务支出 Other operating expenses mCz6&
营业外支出 Non-operating expenses w4x 8
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所得税 Income tax ^mJvB[ u|
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