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 。 <)ozbv Xk
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现金 Cash in hand M@ILB-H
银行存款 Cash in bank d%FD=wm
其他货币资金-外埠存款Other monetary assets - cash in other cities ^vPM\qP#g
其他货币资金-银行本票 Other monetary assets - cashier‘s check Sz|;wsF{
其他货币资金-银行汇票 Other monetary assets - bank draft r8x<-u4
其他货币资金-信用卡 Other monetary assets - credit cards ys`"-o[*
其他货币资金-信用证保证金 Other monetary assets - L/C deposit #!(OTe L
其他货币资金-存出投资款 Other monetary assets - cash for investment ;WxE0Q:!~
短期投资-股票投资 Investments - Short term - stocks V+j58Wuf
短期投资-债券投资 Investments - Short term - bonds MwMv[];I
短期投资-基金投资 Investments - Short term - funds >_bH,/D'
短期投资-其他投资 Investments - Short term - others W9nmTz\8
短期投资跌价准备 Provision for short-term investment mcvd/
长期股权投资-股票投资 Long term equity investment - stocks tfW*(oU
长期股权投资-其他股权投资 Long term equity investment - others W'WZ@!!
长期债券投资-债券投资 Long term securities investemnt - bonds w7aC=B/{?i
长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment N=R|s$,Oy9
应收票据 Notes receivable is@8x!c
应收股利 Dividends receivable OP>rEUtj
应收利息 Interest receivable r!A1Sfo4P
应收帐款 Trade debtors YTP6m9hA+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8D7=]
预付帐款 Prepayment !lf'gW
应收补贴款 Allowance receivable 's#"~<L^e
其他应收款 Other debtors Al&)8x{p
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }j9V0`Q
其他流动资产 Other current assets M{M>$pt
物资采购 Purchase +72[*_ <
原材料 Raw materials P?D;BAP2
包装物 Packing materials }@JPvIE
低值易耗品 Low value consumbles N0TEVDsk
材料成本差异 Material cost difference DMO8~5
自制半成品 Self-manufactured goods q {v?2v{
库存商品 Finished goods }&|S8:
商品进销差价 Difference between purchase & sales of commodities x
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委托加工物资 Consigned processiong material 7&-i
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委托代销商品 Consignment-out h:%L% Y9z
受托代销商品 Consignment-in Y v22,|:
分期收款发出商品 Goods on instalment sales DLMM1
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存货跌价准备 Provision for obsolete stocks ~m4{GzB
待摊费用 Prepaid expenses !58j xh
待处理流动资产损益 Unsettled G/L on current assets \Eqxmo
待处理固定资产损益 Unsettled G/L on fixed assets ;#c=0*.
委托贷款-本金 Consignment loan - principle 9[#9c
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委托贷款-利息 Consignment loan - interest ?8dd^iX/
委托贷款-减值准备 Consignment loan - provision Y [8~M8QX
固定资产-房屋建筑物 Fixed assets - Buildings :f1Q0klwP
固定资产-机器设备 Fixed assets - Plant and machinery Cbw@:+%
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :mOHR&2xR%
固定资产-运输设备 Fixed assets - Automobiles MBlhlMyI
累计折旧 Accumulated depreciation w=]id'`?q
固定资产减值准备 Impairment of fixed assets E"8cB]`|8
工程物资-专用材料 Project material - specific materials %p? +r
工程物资-专用设备 Project material - specific equipment 4@|"1D3
工程物资-预付大型设备款 Project material - prepaid for equipment ! n@*6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _G9vsi
在建工程 Construction in progress dw6U}
在建工程减值准备 Impairment of construction in progress ~cHpA;x9<^
固定资产清理 Disposal of fixed assets 9/[1a_
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无形资产-专利权 Intangible assets - patent !{hC99q6
无形资产-非专利技术 Intangible assets - industrial property and know-how +
Xc s<+b
无形资产-商标权 Intangible assets - trademark rights kY e3A&J
无形资产-土地使用权 Intangible assets - land use rights 7;]n+QRfm
无形资产-商誉 Intangible assets - goodwill 1D@'uApi
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无形资产减值准备 Impairment of intangible assets 4rpx
长期待摊费用 Deferred assets QPL6cU$&R
未确认融资费用 Unrecognized finance fees $_bhZnYp7
其他长期资产 Other long term assets @D:$~4ks
递延税款借项 Deferred assets debits `R\aNgCS}
应付票据 Notes payable tXZE@JyuC
应付帐款 Trade creditors yWsJa)e3*@
预收帐款 Adanvances from customers vR;?~^{*s
代销商品款 Consignment-in payables f9R~RRz
其他应交款 Other payable to government e15_$M;RW
其他应付款 Other creditors u;-_%?
应付股利 Proposed dividends '!$g<= @
待转资产价值 Donated assets k5 s8s@
预计负债 Accrued liabilities M}jF-z
应付短期债券 Short-term debentures payable *RPd U.
其他流动负债 Other current liabilities x d9+P
预提费用 Accrued expenses 4$HU=]b6Tf
应付工资 Payroll payable 6I5,PB
应付福利费 Welfare payable OC(S"&D
短期借款-抵押借款 Bank loans - Short term - pledged nDiy[Y-4Wp
短期借款-信用借款 Bank loans - Short term - credit D/& 8[Z/Cn
短期借款-担保借款 Bank loans - Short term - guaranteed B;k3YOg
一年内到期长期借款 Long term loans due within one year /&PRw<}>_o
一年内到期长期应付款 Long term payable due within one year rt5FecX\
长期借款 Bank loans - Long term ^T^l3B[
应付债券-债券面值 Bond payable - Par value r8]y1
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应付债券-债券溢价 Bond payable - Excess y,D@[*~Xb
应付债券-债券折价 Bond payable - Discount q\0CS>.
应付债券-应计利息 Bond payable - Accrued interest ~ 9F
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长期应付款 Long term payable osBwX.G'l
专项应付款 Specific payable I-L52%E]
其他长期负债 Other long term liabilities R&lJ& SgC
应交税金-所得税 Tax payable - income tax UaW,#P
应交税金-增值税 Tax payable - VAT gL)l)}#
应交税金-营业税 Tax payable - business tax 8XS_I{}?
应交税金-消费税 Tax payable - consumable tax U-b(
应交税金-其他 Tax payable - others +JDQ`Qk
递延税款贷项 Deferred taxation credit [;/4'
股本 Share capital P@LFX[HtM
已归还投资 Investment returned 7yUtG^'b
利润分配-其他转入 Profit appropriation - other transfer in @y"/hh_?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :TPT]q
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve V*}xlxSL
利润分配-提取储备基金 Profit appropriation - reserve fund MKl`9 Y3Ge
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z%rMX}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XB
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利润分配-利润归还投资 Profit appropriation - return investment by profit o7_*#5rD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends iZ^tLnc
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D'Fj"&LK
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pZVT:qFF
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5mtsN#
期初未分配利润 Retained earnings, beginning of the year 7?1[sP
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资本公积-股本溢价 Capital surplus - share premium pm)kocG
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x6h';W_ 8
资本公积-接受现金捐赠 Capital surplus - cash donation Ci?BJ,
资本公积-股权投资准备 Capital surplus - investment reserve [osIQ!u;:
资本公积-拨款转入 Capital surplus - subsidiary JY5
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation *6C ]CS
资本公积-其他 Capital surplus - others t\\oGH
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BXzn-S
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \/wbk`2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?QJS6i'k
盈余公积-储备基金 Surplus reserve - reserve fund h?8I`Z)h
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 55%j$f
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ls;!Og9
主营业务收入 Sales 5
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主营业务成本 Cost of sales .eNeqC
主营业务税金及附加 Sales tax E]aQK.
营业费用 Operating expenses [|5gw3y
管理费用 General and administrative expenses B_kjy=]O.
财务费用 Financial expenses 3QD+&9{D
投资收益 Investment income XABB6J]
其他业务收入 Other operating income EuJ_UxkG
营业外收入 Non-operating income (=jztIZC
补贴收入 Subsidy income ep ,"@,,
其他业务支出 Other operating expenses B(eC|:w[z
营业外支出 Non-operating expenses E"/r*C+T
所得税 Income tax @ P'("qb~
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