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(?Fz8
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现金 Cash in hand 44<9zHK
银行存款 Cash in bank :mCw.Jz<h
其他货币资金-外埠存款Other monetary assets - cash in other cities 5?#OR!N
其他货币资金-银行本票 Other monetary assets - cashier‘s check G.A=hGw
其他货币资金-银行汇票 Other monetary assets - bank draft r{;VTQ
其他货币资金-信用卡 Other monetary assets - credit cards a>;3
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Fjb4BdZP
其他货币资金-存出投资款 Other monetary assets - cash for investment -N /8Ho
短期投资-股票投资 Investments - Short term - stocks ?0 KiR?
短期投资-债券投资 Investments - Short term - bonds FF~on06!
短期投资-基金投资 Investments - Short term - funds 'qD'PLV
短期投资-其他投资 Investments - Short term - others ^=4I|+P,6.
短期投资跌价准备 Provision for short-term investment yoq\9* ?u^
长期股权投资-股票投资 Long term equity investment - stocks hlSB7
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长期股权投资-其他股权投资 Long term equity investment - others F)[XIY&2/
长期债券投资-债券投资 Long term securities investemnt - bonds wsdB;
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长期债券投资-其他债权投资 Long term securities investment - others i}
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长期投资减值准备 Provision for long-term investment I{*.htt{
应收票据 Notes receivable 0{^l2?mgSb
应收股利 Dividends receivable AaCnTRG
应收利息 Interest receivable MX4 :e>dtd
应收帐款 Trade debtors XZUB*P}]D
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +j)-L
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预付帐款 Prepayment 5p#o1I
应收补贴款 Allowance receivable )D6'k{6 M
其他应收款 Other debtors '/gxjr&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors &Cx yP_
其他流动资产 Other current assets U#UVenp@
物资采购 Purchase [FeJ8P>z
原材料 Raw materials .>AFf9P
包装物 Packing materials )sY$\^'WY
低值易耗品 Low value consumbles MI
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材料成本差异 Material cost difference L:k@BCQM
自制半成品 Self-manufactured goods
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库存商品 Finished goods 1%]{0P0?[
商品进销差价 Difference between purchase & sales of commodities 5~ *'>y
委托加工物资 Consigned processiong material ^>vO5Ho.
委托代销商品 Consignment-out ?h>%Ix
受托代销商品 Consignment-in n{qa ]3
分期收款发出商品 Goods on instalment sales ~]6Oz;~<3
存货跌价准备 Provision for obsolete stocks U:etcnb4w>
待摊费用 Prepaid expenses RpaA)R,
待处理流动资产损益 Unsettled G/L on current assets $z`cMQ r
待处理固定资产损益 Unsettled G/L on fixed assets z</XnN
委托贷款-本金 Consignment loan - principle n41\y:CAo
委托贷款-利息 Consignment loan - interest ?=|)n%
委托贷款-减值准备 Consignment loan - provision VfE^g\Ia
固定资产-房屋建筑物 Fixed assets - Buildings Zo}\gg3
固定资产-机器设备 Fixed assets - Plant and machinery W~+!"^<n
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Hm8EYPrJ
固定资产-运输设备 Fixed assets - Automobiles ]VHdE_7)
累计折旧 Accumulated depreciation +i q+
固定资产减值准备 Impairment of fixed assets ~NxoF
工程物资-专用材料 Project material - specific materials f4aD0.K.g|
工程物资-专用设备 Project material - specific equipment >m;|I/2@
工程物资-预付大型设备款 Project material - prepaid for equipment =`7)X\i@z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Tg{dIh.Q~O
在建工程 Construction in progress o<Rxt
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在建工程减值准备 Impairment of construction in progress %;"B;~
固定资产清理 Disposal of fixed assets s6eq?1l3
无形资产-专利权 Intangible assets - patent ~;O=
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无形资产-非专利技术 Intangible assets - industrial property and know-how 9cw4tqTm
无形资产-商标权 Intangible assets - trademark rights ](
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无形资产-土地使用权 Intangible assets - land use rights E%J7jA4
无形资产-商誉 Intangible assets - goodwill CB{k;H
无形资产减值准备 Impairment of intangible assets %8`1Li6g
长期待摊费用 Deferred assets d@q t%r3;
未确认融资费用 Unrecognized finance fees Tr}$Pb1
其他长期资产 Other long term assets MR l*rK
递延税款借项 Deferred assets debits Ik@Q@ T"
应付票据 Notes payable NGb!7Mu9
应付帐款 Trade creditors W0uM?J\O
预收帐款 Adanvances from customers +_|cZlQ&
代销商品款 Consignment-in payables gp|7{}Q{
其他应交款 Other payable to government &|&YRHv
其他应付款 Other creditors &oK/]lub
应付股利 Proposed dividends v,x%^gv 0
待转资产价值 Donated assets ;Cp/2A}Xx
预计负债 Accrued liabilities 5)SZd)
应付短期债券 Short-term debentures payable W<Vzd4hR
其他流动负债 Other current liabilities [0,q7d?"
预提费用 Accrued expenses 3K'o&>}L
应付工资 Payroll payable OD@@O9
应付福利费 Welfare payable o._#=7|(
短期借款-抵押借款 Bank loans - Short term - pledged EuimZW\V
短期借款-信用借款 Bank loans - Short term - credit ^2?O+ =,F
短期借款-担保借款 Bank loans - Short term - guaranteed *IO;`k q,;
一年内到期长期借款 Long term loans due within one year ZZ.0'
一年内到期长期应付款 Long term payable due within one year Ll E_{||h
长期借款 Bank loans - Long term @*`UOgP7
应付债券-债券面值 Bond payable - Par value 8Q)mmkI\=
应付债券-债券溢价 Bond payable - Excess !A^w6Q;`V
应付债券-债券折价 Bond payable - Discount EA@$^e[
应付债券-应计利息 Bond payable - Accrued interest 51(`wo>LS
长期应付款 Long term payable Uub%s`O
专项应付款 Specific payable Drq{)#7
其他长期负债 Other long term liabilities >J75T1PH=
应交税金-所得税 Tax payable - income tax I>4Tbwy.-
应交税金-增值税 Tax payable - VAT YvP"W/5
应交税金-营业税 Tax payable - business tax Q j~W-^/ -
应交税金-消费税 Tax payable - consumable tax Z_4H2HseL
应交税金-其他 Tax payable - others :M?
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递延税款贷项 Deferred taxation credit <n2{+eO
股本 Share capital /*p?UW<*4
已归还投资 Investment returned $q@RHcj
利润分配-其他转入 Profit appropriation - other transfer in q
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /dvnQW4}8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @aPu}Hi
利润分配-提取储备基金 Profit appropriation - reserve fund 9oau_
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >zx50e)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \S@=zII_
利润分配-利润归还投资 Profit appropriation - return investment by profit &8YI)G%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends IOES3
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $=g.-F%*=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &T/9yW[L
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AiHDoV+-
期初未分配利润 Retained earnings, beginning of the year hs#s $})}Z
资本公积-股本溢价 Capital surplus - share premium ^VYZ%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %<*pM@
资本公积-接受现金捐赠 Capital surplus - cash donation `&Of82*w
资本公积-股权投资准备 Capital surplus - investment reserve Wes"t}[25
资本公积-拨款转入 Capital surplus - subsidiary #Uk6Fmu]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8{=(#]
资本公积-其他 Capital surplus - others T7Qd
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Sw9mrhzJfe
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m_ONsZHy
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >U
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盈余公积-储备基金 Surplus reserve - reserve fund p){RSq
盈余公积-企业发展基金 Surplus reserve - enterprise development fund nsw8[pk
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !rmo*-=^=
主营业务收入 Sales 27i<6PAC[A
主营业务成本 Cost of sales M
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主营业务税金及附加 Sales tax +O:pZz
营业费用 Operating expenses ,7$uh):
管理费用 General and administrative expenses yT9RNo/w
财务费用 Financial expenses
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投资收益 Investment income 2
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其他业务收入 Other operating income hr"+0KeX
营业外收入 Non-operating income ]qG5Ne_
补贴收入 Subsidy income P*=3$-`
其他业务支出 Other operating expenses <u%e*
营业外支出 Non-operating expenses T1W9@9,s
所得税 Income tax F"? *@L
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