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 。 F>hZ{
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现金 Cash in hand ]/X(V|t
银行存款 Cash in bank A!i q->+
其他货币资金-外埠存款Other monetary assets - cash in other cities j]rz] k
其他货币资金-银行本票 Other monetary assets - cashier‘s check rf&M!d}!
其他货币资金-银行汇票 Other monetary assets - bank draft eOT+'[3"
其他货币资金-信用卡 Other monetary assets - credit cards XzIx:J6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit }f}}A=
其他货币资金-存出投资款 Other monetary assets - cash for investment 5VW|fI
短期投资-股票投资 Investments - Short term - stocks #'baPqdO
短期投资-债券投资 Investments - Short term - bonds ?#A]{l
短期投资-基金投资 Investments - Short term - funds SkQswH
短期投资-其他投资 Investments - Short term - others "/{RhY<
短期投资跌价准备 Provision for short-term investment !~i'
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长期股权投资-股票投资 Long term equity investment - stocks ~nLN`Hd
长期股权投资-其他股权投资 Long term equity investment - others )FN;+"IJ
长期债券投资-债券投资 Long term securities investemnt - bonds B=f,QU
长期债券投资-其他债权投资 Long term securities investment - others Hh;:`;}
长期投资减值准备 Provision for long-term investment o+B:#@9?
应收票据 Notes receivable K$ }a8rH
应收股利 Dividends receivable "_UdBG
应收利息 Interest receivable ]y{WD=T
应收帐款 Trade debtors 6?tlU>A2s
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &<TzG
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预付帐款 Prepayment 9p* gU[
应收补贴款 Allowance receivable 8)*2@-Rp
其他应收款 Other debtors 5Z/7kU=I
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q/9H..6
其他流动资产 Other current assets zw<p74DH
物资采购 Purchase >r@
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原材料 Raw materials CBYX]
包装物 Packing materials PXoz*
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低值易耗品 Low value consumbles G.VuKsP]
材料成本差异 Material cost difference k*rZ*sSp
自制半成品 Self-manufactured goods VZka}
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库存商品 Finished goods {@Yb%{+
商品进销差价 Difference between purchase & sales of commodities DB526O*
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委托加工物资 Consigned processiong material EI~"L$?
委托代销商品 Consignment-out pW0dB_
受托代销商品 Consignment-in qVqRf.-\
分期收款发出商品 Goods on instalment sales f>o,N{|
存货跌价准备 Provision for obsolete stocks k,F"-K+M
待摊费用 Prepaid expenses +ECDD'^!
待处理流动资产损益 Unsettled G/L on current assets Ox!U8g8c
待处理固定资产损益 Unsettled G/L on fixed assets 8F(h*e_?
委托贷款-本金 Consignment loan - principle }kHdK vZ
委托贷款-利息 Consignment loan - interest hY5WJ;
委托贷款-减值准备 Consignment loan - provision %sBAl.!BN
固定资产-房屋建筑物 Fixed assets - Buildings /PBaIoJE
固定资产-机器设备 Fixed assets - Plant and machinery @!N-RQ&A
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }TQ{`a@
固定资产-运输设备 Fixed assets - Automobiles %=we`&
累计折旧 Accumulated depreciation '+>fFM,*B
固定资产减值准备 Impairment of fixed assets J&/lx${
工程物资-专用材料 Project material - specific materials $0oO
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工程物资-专用设备 Project material - specific equipment ^mWybPqx
工程物资-预付大型设备款 Project material - prepaid for equipment [H\:pP8t
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?<&O0'Q
在建工程 Construction in progress c\6+=\
在建工程减值准备 Impairment of construction in progress 3ya1'qUC
固定资产清理 Disposal of fixed assets lE8&..~l$+
无形资产-专利权 Intangible assets - patent >7`<!YJkK
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights /v|"0
无形资产-土地使用权 Intangible assets - land use rights XfE?C:v
无形资产-商誉 Intangible assets - goodwill #PDf,^
无形资产减值准备 Impairment of intangible assets V=He_9B
长期待摊费用 Deferred assets r"2V
未确认融资费用 Unrecognized finance fees AsS$C&^
其他长期资产 Other long term assets HmfG$Z
递延税款借项 Deferred assets debits .roqEasu8
应付票据 Notes payable @ l1
应付帐款 Trade creditors M2x["
预收帐款 Adanvances from customers m=AqV:%|
代销商品款 Consignment-in payables !MDNE*_
其他应交款 Other payable to government Z@8vL
其他应付款 Other creditors '
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应付股利 Proposed dividends e~ aqaY~}
待转资产价值 Donated assets w;}@'GgL
预计负债 Accrued liabilities [ xOzzp4
应付短期债券 Short-term debentures payable _zt19%Wg
其他流动负债 Other current liabilities `-`qdda
预提费用 Accrued expenses ]eQV,Vt
应付工资 Payroll payable =~Ynz7 /x
应付福利费 Welfare payable x83
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短期借款-抵押借款 Bank loans - Short term - pledged lkyzNy9R
短期借款-信用借款 Bank loans - Short term - credit &
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短期借款-担保借款 Bank loans - Short term - guaranteed `b8v1Os^2
一年内到期长期借款 Long term loans due within one year 50TA:7
一年内到期长期应付款 Long term payable due within one year >-_d CNZ
长期借款 Bank loans - Long term '}g*!jL
应付债券-债券面值 Bond payable - Par value ONNpiK-
应付债券-债券溢价 Bond payable - Excess gj\)CBOv
应付债券-债券折价 Bond payable - Discount ^_5L"F]sP
应付债券-应计利息 Bond payable - Accrued interest ;N B:e
长期应付款 Long term payable 2)#K+O3c
专项应付款 Specific payable lf>*Y.!@me
其他长期负债 Other long term liabilities ZKQ hbNT
应交税金-所得税 Tax payable - income tax %p^.\ch9
应交税金-增值税 Tax payable - VAT Q%/<ZC.Mz6
应交税金-营业税 Tax payable - business tax I/VxZ8T
应交税金-消费税 Tax payable - consumable tax 6Ao%>;e*
应交税金-其他 Tax payable - others ,*4p?|A
递延税款贷项 Deferred taxation credit i |{Dd%4vK
股本 Share capital /vY_Y3k#
已归还投资 Investment returned I$Qs;- (
利润分配-其他转入 Profit appropriation - other transfer in +,o0-L1D
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8ul&x~2;X
利润分配-提取储备基金 Profit appropriation - reserve fund _|72r}j
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t NsPB6Z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ngr/QL]Q
利润分配-利润归还投资 Profit appropriation - return investment by profit ]0;864X0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends KZ!3j_pKy
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =X?\MVWB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hlu:=<B
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -",=G\XZ
期初未分配利润 Retained earnings, beginning of the year uE[(cko
资本公积-股本溢价 Capital surplus - share premium bifS 2>c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w;Q;[:y
资本公积-接受现金捐赠 Capital surplus - cash donation 7iHK_\t n
资本公积-股权投资准备 Capital surplus - investment reserve h/x0]@M&
资本公积-拨款转入 Capital surplus - subsidiary MYBx&]!\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation QKN<+,h!z>
资本公积-其他 Capital surplus - others iv phlw
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^:9$@+a
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zkTp`>9R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6"c1;P!4
盈余公积-储备基金 Surplus reserve - reserve fund t+,4Ya|Xj
盈余公积-企业发展基金 Surplus reserve - enterprise development fund k3+e;[My+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment :{NC-%4o0
主营业务收入 Sales c}3W:}lW
主营业务成本 Cost of sales oG$)UTzGc
主营业务税金及附加 Sales tax ^Qu
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营业费用 Operating expenses t_ksvWUo
管理费用 General and administrative expenses Q'k\8'x
财务费用 Financial expenses Z~A@o""F
投资收益 Investment income K1V#cB
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其他业务收入 Other operating income _U;eN|Ww
营业外收入 Non-operating income +A~\tK{
补贴收入 Subsidy income 3nY1[,
其他业务支出 Other operating expenses zEZLKWm9-
营业外支出 Non-operating expenses 3E
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所得税 Income tax {0! ~C=P
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