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 。 "FT5]h
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现金 Cash in hand /R^HRzTO
银行存款 Cash in bank F
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其他货币资金-外埠存款Other monetary assets - cash in other cities #^gn,^QQ
其他货币资金-银行本票 Other monetary assets - cashier‘s check KZ6}),p
其他货币资金-银行汇票 Other monetary assets - bank draft Cnd*%C PZ
其他货币资金-信用卡 Other monetary assets - credit cards 3I^KJ/)A
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 4))u*c/,
其他货币资金-存出投资款 Other monetary assets - cash for investment ^TyusfOz
短期投资-股票投资 Investments - Short term - stocks DdJxb{y7
短期投资-债券投资 Investments - Short term - bonds KunK.m
短期投资-基金投资 Investments - Short term - funds vz)A~"E
短期投资-其他投资 Investments - Short term - others s24-X1d(9
短期投资跌价准备 Provision for short-term investment |b;}'
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长期股权投资-股票投资 Long term equity investment - stocks y%|nE((
长期股权投资-其他股权投资 Long term equity investment - others !3DWz6u
长期债券投资-债券投资 Long term securities investemnt - bonds b\7-u-
长期债券投资-其他债权投资 Long term securities investment - others I.fV_
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长期投资减值准备 Provision for long-term investment /SY40;k:
应收票据 Notes receivable l#7,<@)
应收股利 Dividends receivable R$K.;
应收利息 Interest receivable M/5/Tp
应收帐款 Trade debtors K)]7e?:Wu
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %/oOM\}++
预付帐款 Prepayment ^8o'\V"m^
应收补贴款 Allowance receivable @?!/Pl49R
其他应收款 Other debtors D=mU!rjr1
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -3qB
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其他流动资产 Other current assets nR6~oB{-
物资采购 Purchase 0(Vbji
原材料 Raw materials ?6p6OB
包装物 Packing materials `-D6:- ,w
低值易耗品 Low value consumbles {dg3 qg~
材料成本差异 Material cost difference a{L`C"rJ
自制半成品 Self-manufactured goods S&6}9r
库存商品 Finished goods >L$y|8O
商品进销差价 Difference between purchase & sales of commodities fg8V6FS
委托加工物资 Consigned processiong material m1gJ"k6
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委托代销商品 Consignment-out O*z x{a6
受托代销商品 Consignment-in YZ7rs]A
分期收款发出商品 Goods on instalment sales [p$b@og/>
存货跌价准备 Provision for obsolete stocks Gnl6>/L,
待摊费用 Prepaid expenses ""^9WLH4g-
待处理流动资产损益 Unsettled G/L on current assets s2@N&7"u)
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle u%V=Ze
委托贷款-利息 Consignment loan - interest 8!TbJVR
委托贷款-减值准备 Consignment loan - provision )"WImf:*
固定资产-房屋建筑物 Fixed assets - Buildings }[!;c+ke
固定资产-机器设备 Fixed assets - Plant and machinery elWN-~
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7WiVor$g-
固定资产-运输设备 Fixed assets - Automobiles c?}C{
累计折旧 Accumulated depreciation ?p. dc~tZ
固定资产减值准备 Impairment of fixed assets ?fXg_?+{'g
工程物资-专用材料 Project material - specific materials mppBc-#EYr
工程物资-专用设备 Project material - specific equipment #"O9\X/B
工程物资-预付大型设备款 Project material - prepaid for equipment NRcg~Nu
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production !__f
在建工程 Construction in progress Fz?ON1\
在建工程减值准备 Impairment of construction in progress Wv77ef
固定资产清理 Disposal of fixed assets 7V 4iPx
无形资产-专利权 Intangible assets - patent XEfTAW#7
无形资产-非专利技术 Intangible assets - industrial property and know-how eoR@5OA&
无形资产-商标权 Intangible assets - trademark rights 'an{<82
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无形资产-土地使用权 Intangible assets - land use rights MQQiQ 2
无形资产-商誉 Intangible assets - goodwill Sj+gf~~
无形资产减值准备 Impairment of intangible assets 6aM
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长期待摊费用 Deferred assets m/0G=%d%k
未确认融资费用 Unrecognized finance fees C0 .Xp
其他长期资产 Other long term assets |O+R%'z'<
递延税款借项 Deferred assets debits '$
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应付票据 Notes payable h"l{cDk
应付帐款 Trade creditors <9"s&G@
预收帐款 Adanvances from customers E-X-LR{CC
代销商品款 Consignment-in payables ^M,t`r{
其他应交款 Other payable to government nkS6A}i3o
其他应付款 Other creditors Y;e@`.(
应付股利 Proposed dividends
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待转资产价值 Donated assets Wxjk}&+pVa
预计负债 Accrued liabilities pA4/'7nCl
应付短期债券 Short-term debentures payable &'WgBjP
其他流动负债 Other current liabilities -3wg9uZ&
预提费用 Accrued expenses ~SV;"e2N.
应付工资 Payroll payable (Uv{%q.n6
应付福利费 Welfare payable ) OZD
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短期借款-抵押借款 Bank loans - Short term - pledged ?TMo6SU
短期借款-信用借款 Bank loans - Short term - credit aMm`G}9n
短期借款-担保借款 Bank loans - Short term - guaranteed h6)hZ'zV
一年内到期长期借款 Long term loans due within one year 2}[rc%tV:?
一年内到期长期应付款 Long term payable due within one year np=
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长期借款 Bank loans - Long term bp_3ETK]P
应付债券-债券面值 Bond payable - Par value /iy2j8:z
应付债券-债券溢价 Bond payable - Excess j[iJo
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应付债券-债券折价 Bond payable - Discount E4}MvV=
应付债券-应计利息 Bond payable - Accrued interest 66:|)
长期应付款 Long term payable 8}xU]N#EV
专项应付款 Specific payable d^ipf*aLC
其他长期负债 Other long term liabilities 49/1#^T"Q>
应交税金-所得税 Tax payable - income tax |g8
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应交税金-增值税 Tax payable - VAT DSd 5?
应交税金-营业税 Tax payable - business tax g|)e3q{M
应交税金-消费税 Tax payable - consumable tax -<ZzYQk^h
应交税金-其他 Tax payable - others }9Y='+.%^
递延税款贷项 Deferred taxation credit BAzc'x&<
股本 Share capital -/#3U{O
已归还投资 Investment returned BzTm[`(h
利润分配-其他转入 Profit appropriation - other transfer in /PPk
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LFen!FnM
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /RX7AXXB
利润分配-提取储备基金 Profit appropriation - reserve fund f,t[`0 va
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <u4GIi
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _32ltnBX
利润分配-利润归还投资 Profit appropriation - return investment by profit 5Tn4iyg;B
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <u->hT
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eC[g"Ef
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :w:5;cmV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rp=?4^(u
期初未分配利润 Retained earnings, beginning of the year @VxBURZ?
资本公积-股本溢价 Capital surplus - share premium OX8jCW
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :JW~$4
资本公积-接受现金捐赠 Capital surplus - cash donation Bw{@YDO{
资本公积-股权投资准备 Capital surplus - investment reserve 1;? L:A
资本公积-拨款转入 Capital surplus - subsidiary C$ZY=UXz!T
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8f8+3
资本公积-其他 Capital surplus - others @3VL
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f8[2$i*cL
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Kh$L~4l
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %}'sFum`
盈余公积-储备基金 Surplus reserve - reserve fund "_?^uymw
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B-@f.NO/s
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `e`4[I
主营业务收入 Sales ~Ja>x`5
主营业务成本 Cost of sales FAPgXmFzx
主营业务税金及附加 Sales tax P-+ ^YN,
营业费用 Operating expenses jLb3{}0
管理费用 General and administrative expenses yMo@ka=v
财务费用 Financial expenses 6|_ S|N
投资收益 Investment income X 8[T*L.
其他业务收入 Other operating income "T~Ps$
营业外收入 Non-operating income Bm~>w`1wK
补贴收入 Subsidy income ?KS9Dh
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses zQ)[re)
所得税 Income tax ORfA]
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