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 。
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现金 Cash in hand g7O,
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银行存款 Cash in bank FcmL4^s.`
其他货币资金-外埠存款Other monetary assets - cash in other cities uV\~2#o$_
其他货币资金-银行本票 Other monetary assets - cashier‘s check LhQidvCNJ
其他货币资金-银行汇票 Other monetary assets - bank draft !=
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其他货币资金-信用卡 Other monetary assets - credit cards LT6VZ,
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit dZ"d`M>o6
其他货币资金-存出投资款 Other monetary assets - cash for investment *@[N~:z/
短期投资-股票投资 Investments - Short term - stocks L]QB
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短期投资-债券投资 Investments - Short term - bonds H;Cv]-
短期投资-基金投资 Investments - Short term - funds 0w ;#4X:m
短期投资-其他投资 Investments - Short term - others +YnQOh%v0s
短期投资跌价准备 Provision for short-term investment Ct pc]
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长期股权投资-股票投资 Long term equity investment - stocks FXo{|z3
长期股权投资-其他股权投资 Long term equity investment - others "j% L* J)
长期债券投资-债券投资 Long term securities investemnt - bonds 6d%)MEM
长期债券投资-其他债权投资 Long term securities investment - others =801nZJ
长期投资减值准备 Provision for long-term investment _[8sL^
应收票据 Notes receivable 6M X4h
应收股利 Dividends receivable 8npjQ;%4>
应收利息 Interest receivable Uf
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应收帐款 Trade debtors !?J?R-C
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors nCPIpw,]M
预付帐款 Prepayment A\T9>z^k
应收补贴款 Allowance receivable :my@Oxx4@
其他应收款 Other debtors P(Z\y^S
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xT;j_'9U;
其他流动资产 Other current assets : ?z E@Ct
物资采购 Purchase #u$ Z/,
原材料 Raw materials n%I9l]
包装物 Packing materials axLO: Q,
低值易耗品 Low value consumbles T[]kun
材料成本差异 Material cost difference Xr$hQbl5D
自制半成品 Self-manufactured goods of>}fJ_p
库存商品 Finished goods /<it2=
商品进销差价 Difference between purchase & sales of commodities i=j4Wg ,{J
委托加工物资 Consigned processiong material <G#z;]N
委托代销商品 Consignment-out 73tWeZ8rvx
受托代销商品 Consignment-in 5HMDug;
分期收款发出商品 Goods on instalment sales ~R\U1XXyUY
存货跌价准备 Provision for obsolete stocks 8b:\@]g$
待摊费用 Prepaid expenses q.69<Rs
待处理流动资产损益 Unsettled G/L on current assets bZi;jl
待处理固定资产损益 Unsettled G/L on fixed assets jS'hs>Ot
委托贷款-本金 Consignment loan - principle 0/0rWqg
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委托贷款-利息 Consignment loan - interest [nG[@)G~0M
委托贷款-减值准备 Consignment loan - provision \'Ewn8Qv8
固定资产-房屋建筑物 Fixed assets - Buildings 2W q/_:
固定资产-机器设备 Fixed assets - Plant and machinery v m)'CC
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <]kifiN#
固定资产-运输设备 Fixed assets - Automobiles uc-Go
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累计折旧 Accumulated depreciation C;.+ kE
固定资产减值准备 Impairment of fixed assets ~#V1Gunq
工程物资-专用材料 Project material - specific materials <n|.Z-gF\
工程物资-专用设备 Project material - specific equipment ~n`G>Oe3
工程物资-预付大型设备款 Project material - prepaid for equipment kU$M 8J.
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production qD/FxR-!
在建工程 Construction in progress /7-qb^V
在建工程减值准备 Impairment of construction in progress uq_h8JH$
固定资产清理 Disposal of fixed assets N6*v!M+
无形资产-专利权 Intangible assets - patent U&<w{cuA
无形资产-非专利技术 Intangible assets - industrial property and know-how Trwk9 +
无形资产-商标权 Intangible assets - trademark rights )uIHonXU
无形资产-土地使用权 Intangible assets - land use rights VKXZA2<?'
无形资产-商誉 Intangible assets - goodwill &4-rDR,
无形资产减值准备 Impairment of intangible assets P
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长期待摊费用 Deferred assets mB]Y;R<
未确认融资费用 Unrecognized finance fees PmT,*C`/X
其他长期资产 Other long term assets Lmw{ `R
递延税款借项 Deferred assets debits b=j]tb,
应付票据 Notes payable b6~MRfx`7
应付帐款 Trade creditors XG_Iq ,
预收帐款 Adanvances from customers Afq?Ps
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代销商品款 Consignment-in payables 8/* 6&#-
其他应交款 Other payable to government Hxzdxwz%$
其他应付款 Other creditors sT"h)I)]*
应付股利 Proposed dividends 3O!TVSo
待转资产价值 Donated assets #3o]Qo[Sc
预计负债 Accrued liabilities C/je5
应付短期债券 Short-term debentures payable t?R=a- ZI
其他流动负债 Other current liabilities |`yzH$,F
预提费用 Accrued expenses /o=,\kM
应付工资 Payroll payable L?(%
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应付福利费 Welfare payable Q8r 7
短期借款-抵押借款 Bank loans - Short term - pledged +: oD?h
短期借款-信用借款 Bank loans - Short term - credit V`z2F'vT
短期借款-担保借款 Bank loans - Short term - guaranteed >J[Wd<~t
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year 4$<-3IP,
长期借款 Bank loans - Long term $6]7>:8mz
应付债券-债券面值 Bond payable - Par value 9#AsSbBpf
应付债券-债券溢价 Bond payable - Excess VT&R1)c
应付债券-债券折价 Bond payable - Discount LYY|8)Nj2"
应付债券-应计利息 Bond payable - Accrued interest MJ:>ZRXCE
长期应付款 Long term payable 7VwL
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专项应付款 Specific payable M1f^Lx
其他长期负债 Other long term liabilities ^v].mV/
应交税金-所得税 Tax payable - income tax C^x+'. ^N
应交税金-增值税 Tax payable - VAT %wp#vO-$
应交税金-营业税 Tax payable - business tax Ck0R%|
应交税金-消费税 Tax payable - consumable tax `+(|$?C u
应交税金-其他 Tax payable - others De*Z UN|<
递延税款贷项 Deferred taxation credit ?>p<!:E!r
股本 Share capital L('G1J}
已归还投资 Investment returned 6!}tmdzR
利润分配-其他转入 Profit appropriation - other transfer in kFG>Km(y}
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *0,?QS-a
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve buhn~
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利润分配-提取储备基金 Profit appropriation - reserve fund LF~=,S
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Sr`gQ#b@r}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zaVDe9B,7
利润分配-利润归还投资 Profit appropriation - return investment by profit KR6*)?c`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {&Fh$H!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r4~Bn7j2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eiF!yk?2
期初未分配利润 Retained earnings, beginning of the year !m#cneV
资本公积-股本溢价 Capital surplus - share premium t?0D* !D
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve m$xyUv1
资本公积-接受现金捐赠 Capital surplus - cash donation t_q`wKDE
资本公积-股权投资准备 Capital surplus - investment reserve ZL`G<Mo;.
资本公积-拨款转入 Capital surplus - subsidiary `1NxS35u
资本公积-外币资本折算差额 Capital surplus - foreign currency translation F`if
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资本公积-其他 Capital surplus - others _F *("
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S4]xxc
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Lj$yGd K<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4><b3r;T'
盈余公积-储备基金 Surplus reserve - reserve fund /AR;O4X+
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 26E"Ui5q
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Xz=MM0o
主营业务收入 Sales ~7!J/LHg
主营业务成本 Cost of sales b\%=mN
主营业务税金及附加 Sales tax Es kh=xA {
营业费用 Operating expenses WG;1[o&
管理费用 General and administrative expenses >,` /
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财务费用 Financial expenses 'r%`(Z{~
投资收益 Investment income l|ZwZix
其他业务收入 Other operating income hgE!)UE
营业外收入 Non-operating income ~$f+]7
补贴收入 Subsidy income _1c'~;
其他业务支出 Other operating expenses EvMhNq~y5
营业外支出 Non-operating expenses 1V?}";T
所得税 Income tax Ho?+?YJ#P
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