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 。 wIL5-k,
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现金 Cash in hand f`P%aX'cBQ
银行存款 Cash in bank `fc2vaSH =
其他货币资金-外埠存款Other monetary assets - cash in other cities ,]1K^UeZ
其他货币资金-银行本票 Other monetary assets - cashier‘s check m>:3Ku
其他货币资金-银行汇票 Other monetary assets - bank draft pOpie5)7X
其他货币资金-信用卡 Other monetary assets - credit cards !&ac}uD^g
其他货币资金-信用证保证金 Other monetary assets - L/C deposit EivZI<<a
其他货币资金-存出投资款 Other monetary assets - cash for investment ~~b[X\1
短期投资-股票投资 Investments - Short term - stocks A1>R8Zuhy
短期投资-债券投资 Investments - Short term - bonds :W
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短期投资-基金投资 Investments - Short term - funds w~X1Il7
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短期投资-其他投资 Investments - Short term - others "~N#Jqzr:
短期投资跌价准备 Provision for short-term investment xsV(xk4
长期股权投资-股票投资 Long term equity investment - stocks kT!FC0E{
长期股权投资-其他股权投资 Long term equity investment - others :1s6h%evrT
长期债券投资-债券投资 Long term securities investemnt - bonds kMf]~EZ?
长期债券投资-其他债权投资 Long term securities investment - others 66Huqo
长期投资减值准备 Provision for long-term investment kce+aiv|u
应收票据 Notes receivable 0:Ak4L6k
应收股利 Dividends receivable ZSU;>&>%v
应收利息 Interest receivable Ri"3o
应收帐款 Trade debtors b:WlB[5
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \{P(s:
预付帐款 Prepayment sGc4^Z%l?
应收补贴款 Allowance receivable j^ex5A.&
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其他应收款 Other debtors ~;3N'o
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @ $4(!80-
其他流动资产 Other current assets &iId<.SiJ
物资采购 Purchase (KK9/k
原材料 Raw materials a$l/N{<.
包装物 Packing materials f'TdYG
低值易耗品 Low value consumbles b-;+&Rb
材料成本差异 Material cost difference X-e)w
自制半成品 Self-manufactured goods Cj31'
库存商品 Finished goods GadQ \>
商品进销差价 Difference between purchase & sales of commodities `$fwLC3j
委托加工物资 Consigned processiong material Ud\Jc:DG
委托代销商品 Consignment-out =;i@,{
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受托代销商品 Consignment-in )CSb\
分期收款发出商品 Goods on instalment sales y8D'V)B
存货跌价准备 Provision for obsolete stocks 9=&LMjTQ
待摊费用 Prepaid expenses Sz.jv#Y
待处理流动资产损益 Unsettled G/L on current assets .3t[M0sd
待处理固定资产损益 Unsettled G/L on fixed assets / ~K-0K#w
委托贷款-本金 Consignment loan - principle k]] (I<2
委托贷款-利息 Consignment loan - interest '/Hx0]V
委托贷款-减值准备 Consignment loan - provision 8~u#?xs6
固定资产-房屋建筑物 Fixed assets - Buildings 7eqax33f
固定资产-机器设备 Fixed assets - Plant and machinery hmHm;
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures F9^8/Z
固定资产-运输设备 Fixed assets - Automobiles CZS{^6Ye
累计折旧 Accumulated depreciation l+*^P'0u
固定资产减值准备 Impairment of fixed assets Z1wN+Y.CA
工程物资-专用材料 Project material - specific materials >u4%s7v
工程物资-专用设备 Project material - specific equipment 3BDAvdJ4.
工程物资-预付大型设备款 Project material - prepaid for equipment _}vD?/$L
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^EPM~cEY\
在建工程 Construction in progress 6NVf&;laQ
在建工程减值准备 Impairment of construction in progress [kDjht|$>
固定资产清理 Disposal of fixed assets !=V>DgmW
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how NU-({dGK}
无形资产-商标权 Intangible assets - trademark rights hCQzD2
无形资产-土地使用权 Intangible assets - land use rights +FP*RNM
无形资产-商誉 Intangible assets - goodwill zC\ pd#
无形资产减值准备 Impairment of intangible assets >t<FG2
长期待摊费用 Deferred assets 3U!\5Nsby
未确认融资费用 Unrecognized finance fees y<.0+YL-e+
其他长期资产 Other long term assets zZ3,e L
递延税款借项 Deferred assets debits FYFP6ti
应付票据 Notes payable %`t;5kmR
应付帐款 Trade creditors
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预收帐款 Adanvances from customers F0t!k>
代销商品款 Consignment-in payables H-K,Q%;C@
其他应交款 Other payable to government "6Hka{
其他应付款 Other creditors 2M3.xUS
应付股利 Proposed dividends (f,D$mX
待转资产价值 Donated assets ^,]'Ut
预计负债 Accrued liabilities {.GC7dx
应付短期债券 Short-term debentures payable .3l'&".'
其他流动负债 Other current liabilities o$FqMRep
预提费用 Accrued expenses snT! 3t
应付工资 Payroll payable lX/6u
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应付福利费 Welfare payable ,3Y~ #{,i
短期借款-抵押借款 Bank loans - Short term - pledged *-(J$4RNz
短期借款-信用借款 Bank loans - Short term - credit zRbooo{N
短期借款-担保借款 Bank loans - Short term - guaranteed m646|G5
一年内到期长期借款 Long term loans due within one year *y9 iuJ}
一年内到期长期应付款 Long term payable due within one year qba<$
长期借款 Bank loans - Long term M;V
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应付债券-债券面值 Bond payable - Par value 6UXa
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应付债券-债券溢价 Bond payable - Excess Q* ifmnB'
应付债券-债券折价 Bond payable - Discount wXIsc;
应付债券-应计利息 Bond payable - Accrued interest ?vuM'UH-
长期应付款 Long term payable ,R5NKWo
专项应付款 Specific payable m=b~Wf39
其他长期负债 Other long term liabilities !2s<
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应交税金-所得税 Tax payable - income tax =/&ob%J)9]
应交税金-增值税 Tax payable - VAT Fy3&Emu
应交税金-营业税 Tax payable - business tax b*S:wfw
应交税金-消费税 Tax payable - consumable tax 8`XT`H
应交税金-其他 Tax payable - others QijEb
递延税款贷项 Deferred taxation credit $=uyZTYF)}
股本 Share capital Qctm"
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已归还投资 Investment returned R,-y
利润分配-其他转入 Profit appropriation - other transfer in !Sx}~XB<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?sWPx!tU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -Qgu6Ty
利润分配-提取储备基金 Profit appropriation - reserve fund jFf2( AR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S/Pffal
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P*_!^2
利润分配-利润归还投资 Profit appropriation - return investment by profit +h_'hz&HlS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #m{K
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6*u#^">,<
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9oKRnc
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j38>,9u,
期初未分配利润 Retained earnings, beginning of the year gO_{(\w*
资本公积-股本溢价 Capital surplus - share premium v_?0|Ei[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^=D=fX"8%
资本公积-接受现金捐赠 Capital surplus - cash donation jE|Ju:}&
资本公积-股权投资准备 Capital surplus - investment reserve 5<\&7P3y
资本公积-拨款转入 Capital surplus - subsidiary 7Gd)=Q{uur
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "v@$
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资本公积-其他 Capital surplus - others Ve#VGlI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VRurn>y0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KSU?Tg&JR
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <ek_n;R
盈余公积-储备基金 Surplus reserve - reserve fund 6AV@O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund %m$T
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment :M)B#@ c=
主营业务收入 Sales S7&w r@
主营业务成本 Cost of sales Y+75}]B
主营业务税金及附加 Sales tax K-(k6<h
营业费用 Operating expenses W8+D
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管理费用 General and administrative expenses L"6qS3
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财务费用 Financial expenses ~?4'{Hc'
投资收益 Investment income 1^ZQXUzl%i
其他业务收入 Other operating income S e/VOzzg
营业外收入 Non-operating income }UNRe]ft$
补贴收入 Subsidy income . #`lW7
其他业务支出 Other operating expenses i lk\&J~I
营业外支出 Non-operating expenses Tn2nd
所得税 Income tax fr
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