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 。 `~RV
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现金 Cash in hand Wf?sJ`.%b
银行存款 Cash in bank w0IB8GdF
其他货币资金-外埠存款Other monetary assets - cash in other cities "VeU
OdNA>
其他货币资金-银行本票 Other monetary assets - cashier‘s check <_>6a7ra
其他货币资金-银行汇票 Other monetary assets - bank draft (HF,p,h_
其他货币资金-信用卡 Other monetary assets - credit cards gv,T<A?Z2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit =6dKC_Q
其他货币资金-存出投资款 Other monetary assets - cash for investment g IKm
短期投资-股票投资 Investments - Short term - stocks v Y\O=TZT
短期投资-债券投资 Investments - Short term - bonds ]UI+6}r
短期投资-基金投资 Investments - Short term - funds w(U/(C7R
短期投资-其他投资 Investments - Short term - others RmQt%a7\{
短期投资跌价准备 Provision for short-term investment GlZ9k-ZRF
长期股权投资-股票投资 Long term equity investment - stocks g5V
r2
长期股权投资-其他股权投资 Long term equity investment - others s,k1KTXg<B
长期债券投资-债券投资 Long term securities investemnt - bonds vraU&ze\1
长期债券投资-其他债权投资 Long term securities investment - others ;Y'\:
长期投资减值准备 Provision for long-term investment {q)B@#p
应收票据 Notes receivable g?VME]:
应收股利 Dividends receivable )eEvyU
应收利息 Interest receivable \,EPsQV0?
应收帐款 Trade debtors z|<oxF.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {Y"r]:5i
预付帐款 Prepayment c 2@@Rd~M
应收补贴款 Allowance receivable vw]nqS~N
其他应收款 Other debtors D5
>~'N3b
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors gd
K/:%u3
其他流动资产 Other current assets *\WI!%
物资采购 Purchase
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原材料 Raw materials =QfKDA
包装物 Packing materials Yel(}Ny
低值易耗品 Low value consumbles _e_%U<\4
材料成本差异 Material cost difference w'0M>2
自制半成品 Self-manufactured goods I`TD*D
库存商品 Finished goods 713M4CtJ
商品进销差价 Difference between purchase & sales of commodities ~K96y$ DTE
委托加工物资 Consigned processiong material }Yl=lcvw
委托代销商品 Consignment-out
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受托代销商品 Consignment-in orHD3T%&
分期收款发出商品 Goods on instalment sales Y/66`&,{
存货跌价准备 Provision for obsolete stocks }#x3IE6'
待摊费用 Prepaid expenses zrO|L|F&P
待处理流动资产损益 Unsettled G/L on current assets ws?s
待处理固定资产损益 Unsettled G/L on fixed assets 4Jr[8P0/A9
委托贷款-本金 Consignment loan - principle 5#)<rK
委托贷款-利息 Consignment loan - interest )JQQ4D
委托贷款-减值准备 Consignment loan - provision FBAC9}V"
固定资产-房屋建筑物 Fixed assets - Buildings CD1=2
固定资产-机器设备 Fixed assets - Plant and machinery -l@W)?$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0|!<|N<
固定资产-运输设备 Fixed assets - Automobiles Iq]6]
累计折旧 Accumulated depreciation ls\E%d
固定资产减值准备 Impairment of fixed assets a.IF%hP0xo
工程物资-专用材料 Project material - specific materials @%nUfG7TQ
工程物资-专用设备 Project material - specific equipment +fQL~0tA
工程物资-预付大型设备款 Project material - prepaid for equipment 9sj W
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~&lJT
在建工程 Construction in progress rOH
W
在建工程减值准备 Impairment of construction in progress 0r ;
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固定资产清理 Disposal of fixed assets K!K"}%/_
无形资产-专利权 Intangible assets - patent ,M&0<k\
无形资产-非专利技术 Intangible assets - industrial property and know-how idS
RWa
无形资产-商标权 Intangible assets - trademark rights } !<cph
无形资产-土地使用权 Intangible assets - land use rights T;r];Y(b*
无形资产-商誉 Intangible assets - goodwill 64' ]F1p0
无形资产减值准备 Impairment of intangible assets Z_ gVYa
长期待摊费用 Deferred assets wV&f|JO0+
未确认融资费用 Unrecognized finance fees )UZ0gfx
其他长期资产 Other long term assets <`_OpNxqW
递延税款借项 Deferred assets debits d"6]?
应付票据 Notes payable (E}cA&{
应付帐款 Trade creditors \e8*vos
预收帐款 Adanvances from customers K}<!{/fi)
代销商品款 Consignment-in payables ';\gR/L
其他应交款 Other payable to government H
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其他应付款 Other creditors \seG2vw$
应付股利 Proposed dividends 62l0
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待转资产价值 Donated assets UX'NJ1f
预计负债 Accrued liabilities e_k
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应付短期债券 Short-term debentures payable zO5u{
其他流动负债 Other current liabilities Owpg]p yVD
预提费用 Accrued expenses 4_762Gu%
应付工资 Payroll payable iynS4]`U
应付福利费 Welfare payable Qy^z *s
短期借款-抵押借款 Bank loans - Short term - pledged o+_/)c
短期借款-信用借款 Bank loans - Short term - credit Wj j2J8B
短期借款-担保借款 Bank loans - Short term - guaranteed hRa(<Z K
一年内到期长期借款 Long term loans due within one year #O9*$eMw
一年内到期长期应付款 Long term payable due within one year +>:}req
长期借款 Bank loans - Long term -V
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应付债券-债券面值 Bond payable - Par value tkN3
BQ
应付债券-债券溢价 Bond payable - Excess EPe]-C`
应付债券-债券折价 Bond payable - Discount >@^yj+k
应付债券-应计利息 Bond payable - Accrued interest A]iv)C;]
长期应付款 Long term payable r d6F"W
专项应付款 Specific payable *Qg5Z
其他长期负债 Other long term liabilities myWm
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应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT fAMD2C
应交税金-营业税 Tax payable - business tax Z0ncN])
应交税金-消费税 Tax payable - consumable tax B3>Uba*-)}
应交税金-其他 Tax payable - others (}FW])y
递延税款贷项 Deferred taxation credit s1Tl.p5
股本 Share capital
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已归还投资 Investment returned w38c
利润分配-其他转入 Profit appropriation - other transfer in {Bq"$M!Y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'lN*Ys iDi
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g{v5mly
利润分配-提取储备基金 Profit appropriation - reserve fund -Y8ks7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >C:"$x2"#(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xQ#Akd=
利润分配-利润归还投资 Profit appropriation - return investment by profit 0^&(u:~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends WS1&3mOd
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =X`]Ct8Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -4vHK!l
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year 2E3?0DL",
资本公积-股本溢价 Capital surplus - share premium +f
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %jZp9}h
资本公积-接受现金捐赠 Capital surplus - cash donation 5%QC
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资本公积-股权投资准备 Capital surplus - investment reserve 5 dfe@$
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation {UdcX~\~
资本公积-其他 Capital surplus - others bB;~,W&E1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `J>E9p<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s%N`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f@!
fW&
盈余公积-储备基金 Surplus reserve - reserve fund hJw
|@
V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund DJV iy
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]27>a"p59Y
主营业务收入 Sales k5aa>6K
主营业务成本 Cost of sales >'} Y1_S5
主营业务税金及附加 Sales tax K0O-WJ
营业费用 Operating expenses hv$uH7Fz
管理费用 General and administrative expenses S,*{q(
财务费用 Financial expenses #~H%[s
a
投资收益 Investment income /nC{)s?S'
其他业务收入 Other operating income W;Ud<7<;Z
营业外收入 Non-operating income 4_Qa=T8
补贴收入 Subsidy income >JKnGeF
其他业务支出 Other operating expenses
Q7~'![(a
营业外支出 Non-operating expenses yu`KzIU
所得税 Income tax <XQN;{xSa
?G$Om