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 。 d|]O<]CG_
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现金 Cash in hand VA'X!(Cv
银行存款 Cash in bank T3./V0]\I
其他货币资金-外埠存款Other monetary assets - cash in other cities jJZsBOW[8
其他货币资金-银行本票 Other monetary assets - cashier‘s check fm%R
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其他货币资金-银行汇票 Other monetary assets - bank draft N@6OQ:,[F
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 5L}>+js2
其他货币资金-存出投资款 Other monetary assets - cash for investment ggI=I<7M
短期投资-股票投资 Investments - Short term - stocks }l(m5
短期投资-债券投资 Investments - Short term - bonds D2</^]3Su
短期投资-基金投资 Investments - Short term - funds iv:/g|MBI&
短期投资-其他投资 Investments - Short term - others z5`8G =A
短期投资跌价准备 Provision for short-term investment z8/xGQn
长期股权投资-股票投资 Long term equity investment - stocks eR-=<0Iw;
长期股权投资-其他股权投资 Long term equity investment - others { ^2W>^
长期债券投资-债券投资 Long term securities investemnt - bonds 'B (eMnLg
长期债券投资-其他债权投资 Long term securities investment - others x} &a{;
长期投资减值准备 Provision for long-term investment g&+Y{*Gp
应收票据 Notes receivable KO"Jg-6r|
应收股利 Dividends receivable xN3 [Kp
应收利息 Interest receivable Q_aqX(ig
应收帐款 Trade debtors BKQIo)g.G
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors *)bd1B#
预付帐款 Prepayment ;wXY3|@
应收补贴款 Allowance receivable ?,:#8.9
其他应收款 Other debtors pSQCT
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8b 8\
其他流动资产 Other current assets ')5L_$
物资采购 Purchase b>QM~mq3^I
原材料 Raw materials =1*%>K
包装物 Packing materials V+O0k: o
低值易耗品 Low value consumbles 5,
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材料成本差异 Material cost difference 8Y\OCwO
自制半成品 Self-manufactured goods .6#cDrK
库存商品 Finished goods \ I^nx+l
商品进销差价 Difference between purchase & sales of commodities [O7w =
委托加工物资 Consigned processiong material ,$h(fM8GC
委托代销商品 Consignment-out EK?@Z.q+
受托代销商品 Consignment-in >;
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分期收款发出商品 Goods on instalment sales U['JFLF
存货跌价准备 Provision for obsolete stocks L/q]QgCoA
待摊费用 Prepaid expenses Dc.n-ipv$
待处理流动资产损益 Unsettled G/L on current assets mA(nyF
待处理固定资产损益 Unsettled G/L on fixed assets "($Lx
委托贷款-本金 Consignment loan - principle WVS$O99Y
委托贷款-利息 Consignment loan - interest '7Mep
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委托贷款-减值准备 Consignment loan - provision Ak5[PBbW
固定资产-房屋建筑物 Fixed assets - Buildings ^n&]HzT`y
固定资产-机器设备 Fixed assets - Plant and machinery Q`S iV
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures E3S%s
固定资产-运输设备 Fixed assets - Automobiles -(\1r2
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累计折旧 Accumulated depreciation %/l-A
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固定资产减值准备 Impairment of fixed assets 7~wFU*P1
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment @s%X
工程物资-预付大型设备款 Project material - prepaid for equipment /a[V!<"R
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *wC\w
在建工程 Construction in progress ]?0{(\
在建工程减值准备 Impairment of construction in progress *
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固定资产清理 Disposal of fixed assets ^W
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无形资产-专利权 Intangible assets - patent t_jyyHxoZ:
无形资产-非专利技术 Intangible assets - industrial property and know-how 7_9+=.
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无形资产-商标权 Intangible assets - trademark rights VK2@2`$
无形资产-土地使用权 Intangible assets - land use rights [D3+cDph
无形资产-商誉 Intangible assets - goodwill J| SwQE~
无形资产减值准备 Impairment of intangible assets dqqnCXYuW
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees K;oV"KRK
其他长期资产 Other long term assets P<%v+O
递延税款借项 Deferred assets debits 5>k>L*5J
应付票据 Notes payable 4|[<e-W
应付帐款 Trade creditors _*s~`jn{H
预收帐款 Adanvances from customers 7:n?PN(p6a
代销商品款 Consignment-in payables >Q;
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其他应交款 Other payable to government R]Hz8 _X
其他应付款 Other creditors 'X9AG6K1
应付股利 Proposed dividends .
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待转资产价值 Donated assets %/5 1o6a
预计负债 Accrued liabilities 14mf}"z\
应付短期债券 Short-term debentures payable /vHYM S
其他流动负债 Other current liabilities aX|g S\zx
预提费用 Accrued expenses @B?FE\
应付工资 Payroll payable >tN5vWW
应付福利费 Welfare payable Us'Cs+5XcG
短期借款-抵押借款 Bank loans - Short term - pledged 0; 7#ji
短期借款-信用借款 Bank loans - Short term - credit 4R
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短期借款-担保借款 Bank loans - Short term - guaranteed AcKU^T+
一年内到期长期借款 Long term loans due within one year oz LH ]*
一年内到期长期应付款 Long term payable due within one year 4sTMgBzw
长期借款 Bank loans - Long term G~"z_
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应付债券-债券面值 Bond payable - Par value $!f!,fw+
应付债券-债券溢价 Bond payable - Excess Mm5c8[
应付债券-债券折价 Bond payable - Discount ML=eL*}l
应付债券-应计利息 Bond payable - Accrued interest V\0E=M*P
长期应付款 Long term payable bl=ku<}@
专项应付款 Specific payable "# !D|[h0
其他长期负债 Other long term liabilities x>v-m*4Z4@
应交税金-所得税 Tax payable - income tax Xx_tpC?
应交税金-增值税 Tax payable - VAT !NTH.U:g
应交税金-营业税 Tax payable - business tax 0LdJZP
应交税金-消费税 Tax payable - consumable tax C8ZL*9U
应交税金-其他 Tax payable - others LT/mb2
递延税款贷项 Deferred taxation credit 9UV9
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股本 Share capital 6hO-H&r++
已归还投资 Investment returned "tUwo(K[
利润分配-其他转入 Profit appropriation - other transfer in V43TO
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve p}u
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6#U^<`
利润分配-提取储备基金 Profit appropriation - reserve fund ++b$E&lYU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w9MoT.kI}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \Wr,<Y
利润分配-利润归还投资 Profit appropriation - return investment by profit kO1}?dWpa
利润分配-应付优先股股利 Profit appropriation - preference shares dividends nq1
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V7EQ4Om:It
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yI&9\fn
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *$S#o#5
期初未分配利润 Retained earnings, beginning of the year /N6}*0Ru
资本公积-股本溢价 Capital surplus - share premium QOH<]~3J
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation `<U5z$^QTw
资本公积-股权投资准备 Capital surplus - investment reserve k2r3dO@q
资本公积-拨款转入 Capital surplus - subsidiary 3@_Elu
资本公积-外币资本折算差额 Capital surplus - foreign currency translation FH8k'Hxg
资本公积-其他 Capital surplus - others d1c0l{JV3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lj4o#^lC
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gv|"OlB
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Od
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盈余公积-储备基金 Surplus reserve - reserve fund i7 w(S3a
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |0g{"}%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5wv fF.v
主营业务收入 Sales |
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主营业务成本 Cost of sales ,$N#Us(Wa
主营业务税金及附加 Sales tax Y%@hbUc}x9
营业费用 Operating expenses T7[NcZ:I
管理费用 General and administrative expenses bWmw3w
财务费用 Financial expenses Z.1>
kZ
投资收益 Investment income LHk
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其他业务收入 Other operating income Ji?#.r`"n
营业外收入 Non-operating income uOd&XW
补贴收入 Subsidy income P6\6?am
其他业务支出 Other operating expenses PyBD
营业外支出 Non-operating expenses i{Ds&{
所得税 Income tax D=+NxR[
D d,2;#_