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 。 Requ.?!fG;
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现金 Cash in hand <z~2
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银行存款 Cash in bank EZgxSQaPH
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check \i
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其他货币资金-银行汇票 Other monetary assets - bank draft wN/*|?`Z
其他货币资金-信用卡 Other monetary assets - credit cards ,"v)vTt
其他货币资金-信用证保证金 Other monetary assets - L/C deposit p*(U*8Q
其他货币资金-存出投资款 Other monetary assets - cash for investment ?=pZmvQg
短期投资-股票投资 Investments - Short term - stocks -(%ar%~Zd
短期投资-债券投资 Investments - Short term - bonds WrIL]kJw^
短期投资-基金投资 Investments - Short term - funds mmpr]cT@'k
短期投资-其他投资 Investments - Short term - others B.C H9M
短期投资跌价准备 Provision for short-term investment ,?7xb]h
长期股权投资-股票投资 Long term equity investment - stocks ba1$kU
长期股权投资-其他股权投资 Long term equity investment - others ;r0|_mnf
长期债券投资-债券投资 Long term securities investemnt - bonds ILu0J`;}
长期债券投资-其他债权投资 Long term securities investment - others cq@_*:~Or
长期投资减值准备 Provision for long-term investment EL2 hD$
应收票据 Notes receivable ,YAPCj
应收股利 Dividends receivable 5kRwSOG%'
应收利息 Interest receivable S
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应收帐款 Trade debtors ]ft~OqLg!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R9|2&pfm(M
预付帐款 Prepayment 8VAYIxRv
应收补贴款 Allowance receivable )Yy#`t
其他应收款 Other debtors h1G*y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xqi*N13
其他流动资产 Other current assets {8*d;[X50
物资采购 Purchase _taHf %\4
原材料 Raw materials Tvksf!ba
包装物 Packing materials ib""Fv7{
低值易耗品 Low value consumbles yccuTQvz
材料成本差异 Material cost difference 6S&=OK^
自制半成品 Self-manufactured goods jU3;jm.)
库存商品 Finished goods qD=m{
O8%_
商品进销差价 Difference between purchase & sales of commodities Zh fD`@>&
委托加工物资 Consigned processiong material GP7)m
委托代销商品 Consignment-out BC$;b
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受托代销商品 Consignment-in S$kuhK>W!
分期收款发出商品 Goods on instalment sales nDoiG#N0
存货跌价准备 Provision for obsolete stocks s&QBFyKtJ
待摊费用 Prepaid expenses 3Q!J9t5dc
待处理流动资产损益 Unsettled G/L on current assets kS\.
待处理固定资产损益 Unsettled G/L on fixed assets +{=_|3(
委托贷款-本金 Consignment loan - principle 6yl;o_6:
委托贷款-利息 Consignment loan - interest %t5BB$y
委托贷款-减值准备 Consignment loan - provision >b!X&JU
固定资产-房屋建筑物 Fixed assets - Buildings +DbWMm
固定资产-机器设备 Fixed assets - Plant and machinery +=B}R
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~y-vKCp|
固定资产-运输设备 Fixed assets - Automobiles ~QEXB*X-g'
累计折旧 Accumulated depreciation HC;I0&v>
固定资产减值准备 Impairment of fixed assets *3etxnQc
工程物资-专用材料 Project material - specific materials dbq{a
工程物资-专用设备 Project material - specific equipment s2kZZP8-
工程物资-预付大型设备款 Project material - prepaid for equipment 5[j!
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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 5?~[|iPv
在建工程 Construction in progress $bi_i|?
在建工程减值准备 Impairment of construction in progress rJc)<OZjT
固定资产清理 Disposal of fixed assets fO|~Oz<S
无形资产-专利权 Intangible assets - patent mJDKxgGK
无形资产-非专利技术 Intangible assets - industrial property and know-how cf[u%{
6Y
无形资产-商标权 Intangible assets - trademark rights dD.d?rnZq7
无形资产-土地使用权 Intangible assets - land use rights %3l;b
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无形资产-商誉 Intangible assets - goodwill F#}1{$)%
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无形资产减值准备 Impairment of intangible assets )T};Q:
长期待摊费用 Deferred assets (HrkUkw
未确认融资费用 Unrecognized finance fees !qw=I(
其他长期资产 Other long term assets 3
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递延税款借项 Deferred assets debits D`~{[cv)\
应付票据 Notes payable >&TnTv?I
应付帐款 Trade creditors `d|bH;w
预收帐款 Adanvances from customers u0oYb_Yv
代销商品款 Consignment-in payables y!6:
其他应交款 Other payable to government @aV~.!!
其他应付款 Other creditors J"2ODB5"
应付股利 Proposed dividends l;Wy,?p
待转资产价值 Donated assets 4(0t
GF
预计负债 Accrued liabilities }jY[| >z
应付短期债券 Short-term debentures payable Zqs-I8y
其他流动负债 Other current liabilities [ls ?IFg
预提费用 Accrued expenses =Z>V}`n
应付工资 Payroll payable X-N$+[#
应付福利费 Welfare payable gy,TT<1)
短期借款-抵押借款 Bank loans - Short term - pledged R,5$ 0_]|+
短期借款-信用借款 Bank loans - Short term - credit `7qp\vYL
短期借款-担保借款 Bank loans - Short term - guaranteed BQ}.+T\
一年内到期长期借款 Long term loans due within one year \`p~b(
一年内到期长期应付款 Long term payable due within one year 4bFVyv
长期借款 Bank loans - Long term S.F=$z.%
应付债券-债券面值 Bond payable - Par value LI|HET_
应付债券-债券溢价 Bond payable - Excess 3
cW"VrFy9
应付债券-债券折价 Bond payable - Discount c.{&~
应付债券-应计利息 Bond payable - Accrued interest hHl-;%#
长期应付款 Long term payable ^.1VhTB
专项应付款 Specific payable &P{p\ v2Y
其他长期负债 Other long term liabilities \;:@=9`
应交税金-所得税 Tax payable - income tax 73z|'0.
应交税金-增值税 Tax payable - VAT qD%&\Z
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应交税金-营业税 Tax payable - business tax |UDD/e
应交税金-消费税 Tax payable - consumable tax :0j`yo:w
应交税金-其他 Tax payable - others +$QL0|RL
递延税款贷项 Deferred taxation credit Y7V&zF{
股本 Share capital _yB9/F
已归还投资 Investment returned j _9<=Vu
利润分配-其他转入 Profit appropriation - other transfer in O-lh\9{'R
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c)!s[o L
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ODvpMt:+
利润分配-提取储备基金 Profit appropriation - reserve fund PM<LR?PLc
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6N+)LF}P b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f<sPh>n
利润分配-利润归还投资 Profit appropriation - return investment by profit y'O{8Q8T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends G{Enh<V
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 27 TZ+?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3R:i*8C
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9w<Bm"G
期初未分配利润 Retained earnings, beginning of the year j4SGA#;v
资本公积-股本溢价 Capital surplus - share premium A^@ <+?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _%TeTNY#
资本公积-接受现金捐赠 Capital surplus - cash donation )9 jQ_
资本公积-股权投资准备 Capital surplus - investment reserve (<JDD]J
资本公积-拨款转入 Capital surplus - subsidiary h}&IlDG
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `h3}"js
资本公积-其他 Capital surplus - others "s<lLgi
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v]U;5Uo
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `srZ#F5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GFa/9Bi
盈余公积-储备基金 Surplus reserve - reserve fund T>%ny\?tHW
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (#
iM0{
盈余公积-利润归还投资 Surplus reserve - reture investment by investment _:p_#3s$
主营业务收入 Sales 6jo&i
主营业务成本 Cost of sales TC{Qu;`H+U
主营业务税金及附加 Sales tax k[) @I;m
营业费用 Operating expenses jyH_/X5i7
管理费用 General and administrative expenses %ys}Q!gR
财务费用 Financial expenses pDq_nx9
投资收益 Investment income y+afUJT
其他业务收入 Other operating income 32P ]0&_O
营业外收入 Non-operating income rg/vxTl
补贴收入 Subsidy income s
lfVQ809
其他业务支出 Other operating expenses V>92/w.fe
营业外支出 Non-operating expenses r+pjv_R
所得税 Income tax 8vW`E_n
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