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 。 7 Fsay+a
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现金 Cash in hand E&:,oG2M
银行存款 Cash in bank }W,[/)MO
其他货币资金-外埠存款Other monetary assets - cash in other cities IO:G1;[/2L
其他货币资金-银行本票 Other monetary assets - cashier‘s check f(7GX3?
其他货币资金-银行汇票 Other monetary assets - bank draft Y`wSv NU
其他货币资金-信用卡 Other monetary assets - credit cards .6 ?U@2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit g<
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其他货币资金-存出投资款 Other monetary assets - cash for investment ;YL i{
短期投资-股票投资 Investments - Short term - stocks lqpp)Cq
短期投资-债券投资 Investments - Short term - bonds ]')RMg zM*
短期投资-基金投资 Investments - Short term - funds ZqO^f*F>h
短期投资-其他投资 Investments - Short term - others LBP`hK:>W~
短期投资跌价准备 Provision for short-term investment lU8Hd|@-
长期股权投资-股票投资 Long term equity investment - stocks }\k"n{!"
长期股权投资-其他股权投资 Long term equity investment - others )@bQu~Y
长期债券投资-债券投资 Long term securities investemnt - bonds ]5:8Z@
长期债券投资-其他债权投资 Long term securities investment - others 8DaL,bi*.
长期投资减值准备 Provision for long-term investment %ULr8)R;
应收票据 Notes receivable 9(wK@
应收股利 Dividends receivable
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应收利息 Interest receivable A&jlizN7
应收帐款 Trade debtors QkC
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }*"p?L^p{
预付帐款 Prepayment \1Em`nvOX
应收补贴款 Allowance receivable b>JDH1)
其他应收款 Other debtors |$_sX9\`?|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors y"w
ShAR
其他流动资产 Other current assets QP J4
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物资采购 Purchase KKf
原材料 Raw materials Nda *L|
包装物 Packing materials ,s;UfF
低值易耗品 Low value consumbles u,4eCxYE$
材料成本差异 Material cost difference k|d+#u[Mj@
自制半成品 Self-manufactured goods jRV/A!4
库存商品 Finished goods 9'q*
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商品进销差价 Difference between purchase & sales of commodities )53y
AyP
委托加工物资 Consigned processiong material :*\P n!r
委托代销商品 Consignment-out 4+ Z]3oIRE
受托代销商品 Consignment-in (Ep\Z 6*
分期收款发出商品 Goods on instalment sales lnR{jtWP
存货跌价准备 Provision for obsolete stocks ,zY$8y]
待摊费用 Prepaid expenses i
K? w6
待处理流动资产损益 Unsettled G/L on current assets kMd.h[X~
待处理固定资产损益 Unsettled G/L on fixed assets Q]>.b%s[
委托贷款-本金 Consignment loan - principle ]OzUGXxo~
委托贷款-利息 Consignment loan - interest ?FcAXA/J{
委托贷款-减值准备 Consignment loan - provision cExS7~*
固定资产-房屋建筑物 Fixed assets - Buildings Th%Sjgsn
固定资产-机器设备 Fixed assets - Plant and machinery \)|hogI|f
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures T
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固定资产-运输设备 Fixed assets - Automobiles 0lR5<^B
累计折旧 Accumulated depreciation c!9nnTap
固定资产减值准备 Impairment of fixed assets '`KY!]L
工程物资-专用材料 Project material - specific materials J/*`7Pd
工程物资-专用设备 Project material - specific equipment c0u^zH<
工程物资-预付大型设备款 Project material - prepaid for equipment [ibu/W$
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production vRO
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在建工程 Construction in progress }pu27F)&
在建工程减值准备 Impairment of construction in progress @MCg%Afw
固定资产清理 Disposal of fixed assets 7Jho}5J
无形资产-专利权 Intangible assets - patent _5N]B|cO
无形资产-非专利技术 Intangible assets - industrial property and know-how "#\;H$+
无形资产-商标权 Intangible assets - trademark rights HA>OkA/
无形资产-土地使用权 Intangible assets - land use rights HC,Se.VYS
无形资产-商誉 Intangible assets - goodwill +; AZ+w]ZF
无形资产减值准备 Impairment of intangible assets ]?[fsdAQW
长期待摊费用 Deferred assets CizX<Cr}
未确认融资费用 Unrecognized finance fees b1?'gn~
其他长期资产 Other long term assets N<injx
递延税款借项 Deferred assets debits 9-*uPK]m9
应付票据 Notes payable oM`0y@QCf
应付帐款 Trade creditors &KR
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预收帐款 Adanvances from customers `+Q%oj#FF
代销商品款 Consignment-in payables @J`"[%U
其他应交款 Other payable to government <GaS36ZW
其他应付款 Other creditors yaH
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应付股利 Proposed dividends u:_,GQ )\
待转资产价值 Donated assets >I&5j/&}+
预计负债 Accrued liabilities j eP
应付短期债券 Short-term debentures payable !d0kV,F:
其他流动负债 Other current liabilities 7O-x<P;
预提费用 Accrued expenses w&T9;_/
应付工资 Payroll payable @2 fg~2M1
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged fmDCP kj
短期借款-信用借款 Bank loans - Short term - credit [K0(RDV)%
短期借款-担保借款 Bank loans - Short term - guaranteed '16b2n+F@#
一年内到期长期借款 Long term loans due within one year fS78>*K
一年内到期长期应付款 Long term payable due within one year Z}Ft:7
长期借款 Bank loans - Long term iqQD{SRt{
应付债券-债券面值 Bond payable - Par value
wcY?rE9
应付债券-债券溢价 Bond payable - Excess JrRH\
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应付债券-债券折价 Bond payable - Discount :! !at:>
应付债券-应计利息 Bond payable - Accrued interest ?+}_1x`
长期应付款 Long term payable eV?2LtT#5
专项应付款 Specific payable y/
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其他长期负债 Other long term liabilities *YuF0Yt
应交税金-所得税 Tax payable - income tax 6G""I]uT
应交税金-增值税 Tax payable - VAT `&c kZiq
应交税金-营业税 Tax payable - business tax GDiBl* D
应交税金-消费税 Tax payable - consumable tax ^ sLdAC
应交税金-其他 Tax payable - others q6V>zi
递延税款贷项 Deferred taxation credit 'kO!^6=4M
股本 Share capital (V67`Z )
已归还投资 Investment returned m`^q <sj
利润分配-其他转入 Profit appropriation - other transfer in 6zuTQ^pz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;u46Z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mSl.mi(JiZ
利润分配-提取储备基金 Profit appropriation - reserve fund K^<BW(s
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N~zdWnSZ@G
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0[?Xxk}s0
利润分配-利润归还投资 Profit appropriation - return investment by profit 9N3o-=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Uf;^%*P4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]Ntmy;Q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends a'yK~;+_9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares LIF7/$,0
期初未分配利润 Retained earnings, beginning of the year Ls+2Zbh
资本公积-股本溢价 Capital surplus - share premium Sw,+p
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ud@%5d
资本公积-接受现金捐赠 Capital surplus - cash donation Gm^U;u}=f
资本公积-股权投资准备 Capital surplus - investment reserve |~mOfuQb
资本公积-拨款转入 Capital surplus - subsidiary >$/>#e~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation mLLDE;7|}
资本公积-其他 Capital surplus - others j/c&xv7=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve eF-."1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !9VY|&fHe
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rlSeu5X6
盈余公积-储备基金 Surplus reserve - reserve fund q Y?j#fzi
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Pw`8Wj
盈余公积-利润归还投资 Surplus reserve - reture investment by investment R=2FNP
主营业务收入 Sales ,Ae6/D$h/
主营业务成本 Cost of sales tpQ(g%
主营业务税金及附加 Sales tax ShP^A"Do
营业费用 Operating expenses ag;pN*z
管理费用 General and administrative expenses ~[nSXnPO
财务费用 Financial expenses ?_9
投资收益 Investment income 2E)-M9ds
其他业务收入 Other operating income Nkth>7*
营业外收入 Non-operating income ! Y~FLA_
补贴收入 Subsidy income U}rU~3N
其他业务支出 Other operating expenses 4-y:/8
营业外支出 Non-operating expenses z3m85F%dR
所得税 Income tax $AjHbU.I{
u$Jz~:=,