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 。 |)DGkOtd
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现金 Cash in hand `,*3[
银行存款 Cash in bank [ZwjOi:)
其他货币资金-外埠存款Other monetary assets - cash in other cities VR 8-&N
其他货币资金-银行本票 Other monetary assets - cashier‘s check V*;(kEqj
其他货币资金-银行汇票 Other monetary assets - bank draft St9?RD{4;
其他货币资金-信用卡 Other monetary assets - credit cards #
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit A0s ZOCky
其他货币资金-存出投资款 Other monetary assets - cash for investment wo{gG?B
短期投资-股票投资 Investments - Short term - stocks `:fZ)$sY
短期投资-债券投资 Investments - Short term - bonds LzKj=5'Y
短期投资-基金投资 Investments - Short term - funds ./Zk`-OBT
短期投资-其他投资 Investments - Short term - others c9
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短期投资跌价准备 Provision for short-term investment ;u
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长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others dh iuI|?@
长期债券投资-债券投资 Long term securities investemnt - bonds oG?Xk%7&\
长期债券投资-其他债权投资 Long term securities investment - others &vMb_;~B
长期投资减值准备 Provision for long-term investment Y;M|D'y+
应收票据 Notes receivable N7zft
应收股利 Dividends receivable m4Qh%}9%
应收利息 Interest receivable V#$RR!X'
应收帐款 Trade debtors N0Lw}@p
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9d659iC
预付帐款 Prepayment 1W
LXM^4
应收补贴款 Allowance receivable (*'f+R`$
其他应收款 Other debtors K#d`Hyx
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ORw,)l
其他流动资产 Other current assets g}{aZ$sta
物资采购 Purchase :J@gmY:C
原材料 Raw materials 7t0=[i
包装物 Packing materials ]
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低值易耗品 Low value consumbles =z69e%.
材料成本差异 Material cost difference {$
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自制半成品 Self-manufactured goods 9wwqcx)3(
库存商品 Finished goods s~g *@K >+
商品进销差价 Difference between purchase & sales of commodities I; |B.j
委托加工物资 Consigned processiong material - % h.t+=U
委托代销商品 Consignment-out J/aC}}5D
受托代销商品 Consignment-in 8qT
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分期收款发出商品 Goods on instalment sales dn+KH+v
存货跌价准备 Provision for obsolete stocks _C?hHWSf"
待摊费用 Prepaid expenses @o _}g !9=
待处理流动资产损益 Unsettled G/L on current assets *vxk@`K~
待处理固定资产损益 Unsettled G/L on fixed assets }2.`N%[
委托贷款-本金 Consignment loan - principle WX?IYQ+
委托贷款-利息 Consignment loan - interest G 4X|Bka
委托贷款-减值准备 Consignment loan - provision Vn}0}Jz
固定资产-房屋建筑物 Fixed assets - Buildings $a"O
c
固定资产-机器设备 Fixed assets - Plant and machinery 266h\2t6
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i%]EEVmN
固定资产-运输设备 Fixed assets - Automobiles <0&*9ZeD
累计折旧 Accumulated depreciation I
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固定资产减值准备 Impairment of fixed assets Yujiqi]J;
工程物资-专用材料 Project material - specific materials ] 72`};
工程物资-专用设备 Project material - specific equipment W+?4jwqw
工程物资-预付大型设备款 Project material - prepaid for equipment "7F?@D$e
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 6j]0R*B7`Q
在建工程 Construction in progress u cW-I;"
在建工程减值准备 Impairment of construction in progress [!#L6&:a8
固定资产清理 Disposal of fixed assets K`zdc`/
无形资产-专利权 Intangible assets - patent 9IfmW^0
无形资产-非专利技术 Intangible assets - industrial property and know-how z E9W8:7
无形资产-商标权 Intangible assets - trademark rights xj;H&swo
无形资产-土地使用权 Intangible assets - land use rights c9 _rmz8
无形资产-商誉 Intangible assets - goodwill |FZ/[9*
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets 6}Ci>_i4#
未确认融资费用 Unrecognized finance fees ,Uqs1#r
其他长期资产 Other long term assets F_{Yo?_
递延税款借项 Deferred assets debits Zt{[*~
应付票据 Notes payable 04P}-L,
应付帐款 Trade creditors &Q#66ev
预收帐款 Adanvances from customers $>eCqC3
代销商品款 Consignment-in payables ^%{7}g&$u
其他应交款 Other payable to government {]@= ijjf
其他应付款 Other creditors '4Bm;&6M
应付股利 Proposed dividends eJX9_6m-
待转资产价值 Donated assets )g%d:xI
预计负债 Accrued liabilities /%1ON9o>
应付短期债券 Short-term debentures payable Vv=. -&'
其他流动负债 Other current liabilities ]Q3ADh
预提费用 Accrued expenses p%=u#QNi
应付工资 Payroll payable -- 95Jz
应付福利费 Welfare payable z,p~z*4
短期借款-抵押借款 Bank loans - Short term - pledged wE`]7mA
短期借款-信用借款 Bank loans - Short term - credit "JV_ 2K_i
短期借款-担保借款 Bank loans - Short term - guaranteed >@_^fw)
一年内到期长期借款 Long term loans due within one year By4<2u38u
一年内到期长期应付款 Long term payable due within one year I-(zaqp@
长期借款 Bank loans - Long term v^*K:#<Q!
应付债券-债券面值 Bond payable - Par value ;'@9[N9
应付债券-债券溢价 Bond payable - Excess 8wFJ4v3
应付债券-债券折价 Bond payable - Discount 2uW;
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应付债券-应计利息 Bond payable - Accrued interest iz PDd{[
长期应付款 Long term payable Y]2A&0
专项应付款 Specific payable P}^W)@
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其他长期负债 Other long term liabilities ;h
应交税金-所得税 Tax payable - income tax _A9AEi'.
应交税金-增值税 Tax payable - VAT E]-/Zbvdv
应交税金-营业税 Tax payable - business tax QlU8uI[dk
应交税金-消费税 Tax payable - consumable tax nmKp[-5
应交税金-其他 Tax payable - others _)m]_eS._
递延税款贷项 Deferred taxation credit fr6fj
股本 Share capital h3
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已归还投资 Investment returned MAPGJ"?
利润分配-其他转入 Profit appropriation - other transfer in c`w}|d]mC
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Eo]xNn/g
利润分配-提取储备基金 Profit appropriation - reserve fund yN(%-u"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund UySZbmP48
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Pu$Tk|
利润分配-利润归还投资 Profit appropriation - return investment by profit ]&+s6{}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]Q)OL
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #.)0xfGW)n
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends k,+0u/I
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'I6i,+D/q
期初未分配利润 Retained earnings, beginning of the year M%P:n/j
资本公积-股本溢价 Capital surplus - share premium c4eBt))}V
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R$[vm6T?
资本公积-接受现金捐赠 Capital surplus - cash donation }Oq5tC@$G
资本公积-股权投资准备 Capital surplus - investment reserve i$6ypuc
资本公积-拨款转入 Capital surplus - subsidiary n9ej7oj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]jp6k<KF
资本公积-其他 Capital surplus - others I
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1^JS Dd
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .Vvx,>>D
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S3Xl
盈余公积-储备基金 Surplus reserve - reserve fund Q sCheHP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^o&. fQ*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment q#9RW(o
主营业务收入 Sales v;D~P
a
主营业务成本 Cost of sales H8}oIA"b
主营业务税金及附加 Sales tax 60?%<oJ oH
营业费用 Operating expenses Si;H0uP O
管理费用 General and administrative expenses 7n<::k\lb
财务费用 Financial expenses FP4P|kl/9'
投资收益 Investment income
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其他业务收入 Other operating income 3{sVVq5Y
营业外收入 Non-operating income Q K<"2p?
补贴收入 Subsidy income v O_*yh1
其他业务支出 Other operating expenses 2.%ITB
营业外支出 Non-operating expenses pG;U2wE
所得税 Income tax DT&@
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