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 。 :#vA5kC
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现金 Cash in hand C1AX
银行存款 Cash in bank +m
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其他货币资金-外埠存款Other monetary assets - cash in other cities SkV pZh
其他货币资金-银行本票 Other monetary assets - cashier‘s check JAHmmNlW
其他货币资金-银行汇票 Other monetary assets - bank draft UK
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其他货币资金-信用卡 Other monetary assets - credit cards Eet/l]e#a
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~98q1HgS]D
其他货币资金-存出投资款 Other monetary assets - cash for investment Hd4 ~v0eS
短期投资-股票投资 Investments - Short term - stocks VXCB.C"
短期投资-债券投资 Investments - Short term - bonds 8]&Fu3M^
短期投资-基金投资 Investments - Short term - funds XSx!11
短期投资-其他投资 Investments - Short term - others }vZfp5Y
短期投资跌价准备 Provision for short-term investment u9:sj
长期股权投资-股票投资 Long term equity investment - stocks euY+jc%
长期股权投资-其他股权投资 Long term equity investment - others yq, qS0Fo
长期债券投资-债券投资 Long term securities investemnt - bonds "viZ"/~6
长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment `!N.1RP _
应收票据 Notes receivable ^Zpz@T>m
应收股利 Dividends receivable Up-^km
应收利息 Interest receivable "/O07l1Q<
应收帐款 Trade debtors #U'}g *
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Q~^v=ye
预付帐款 Prepayment (|O(BxS
应收补贴款 Allowance receivable !]"M]tyv\
其他应收款 Other debtors UptKN|S&V
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xz:
其他流动资产 Other current assets Nba1!5:M
物资采购 Purchase q8_E_s-U,
原材料 Raw materials /hg^hF
包装物 Packing materials [)X( Qtk
低值易耗品 Low value consumbles DM6(8df(
材料成本差异 Material cost difference |@rf#,hTDp
自制半成品 Self-manufactured goods 3#fg
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库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities S41S+#7t*
委托加工物资 Consigned processiong material EP4?+"Z
委托代销商品 Consignment-out =sAOWI,8!
受托代销商品 Consignment-in fZs}u<3Q)
分期收款发出商品 Goods on instalment sales NxH%%>o>
存货跌价准备 Provision for obsolete stocks r"L:Mu
待摊费用 Prepaid expenses |p/[sD+M
待处理流动资产损益 Unsettled G/L on current assets 9R+ qw
待处理固定资产损益 Unsettled G/L on fixed assets t`6~ud>
委托贷款-本金 Consignment loan - principle &6GW9pl[
委托贷款-利息 Consignment loan - interest CC6]AM(i
委托贷款-减值准备 Consignment loan - provision /L`qOr2E
固定资产-房屋建筑物 Fixed assets - Buildings fuf'r>1n
固定资产-机器设备 Fixed assets - Plant and machinery 4,`t9f^:
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ME*zMLoF+
固定资产-运输设备 Fixed assets - Automobiles K_j*9@
累计折旧 Accumulated depreciation ktY
固定资产减值准备 Impairment of fixed assets KVC18"|f
工程物资-专用材料 Project material - specific materials z/o&r`no
工程物资-专用设备 Project material - specific equipment zcV~)go6
工程物资-预付大型设备款 Project material - prepaid for equipment GOCe&?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production w$qdV,s 7
在建工程 Construction in progress AGlFbc(L
在建工程减值准备 Impairment of construction in progress d^Cv9%X
固定资产清理 Disposal of fixed assets ;x)f;!e+
无形资产-专利权 Intangible assets - patent 'cN3Vv k
无形资产-非专利技术 Intangible assets - industrial property and know-how 0 4ceDe
无形资产-商标权 Intangible assets - trademark rights &)V
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无形资产-土地使用权 Intangible assets - land use rights F6{Q1DqI
无形资产-商誉 Intangible assets - goodwill LK|rLoia:
无形资产减值准备 Impairment of intangible assets BC%V<6JBu(
长期待摊费用 Deferred assets Y,KSr|vG
未确认融资费用 Unrecognized finance fees WD8F]+2O\
其他长期资产 Other long term assets =dQ46@
递延税款借项 Deferred assets debits ^x >R #.R
应付票据 Notes payable 0;5qo~1
应付帐款 Trade creditors '8^>Z.~V
预收帐款 Adanvances from customers :Mu]*N
代销商品款 Consignment-in payables 1VXn`O?LW
其他应交款 Other payable to government )P W Zc?M
其他应付款 Other creditors + VhD]!
应付股利 Proposed dividends mnYzn[d3U
待转资产价值 Donated assets !J}Q%i
预计负债 Accrued liabilities 2G/CN"
应付短期债券 Short-term debentures payable I&&[ ':
其他流动负债 Other current liabilities ?DM!=.]
预提费用 Accrued expenses T
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应付工资 Payroll payable t;
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应付福利费 Welfare payable G{'`L)~3N
短期借款-抵押借款 Bank loans - Short term - pledged &K"qnng/y
短期借款-信用借款 Bank loans - Short term - credit (ap,3$hS
短期借款-担保借款 Bank loans - Short term - guaranteed :N=S nyz
一年内到期长期借款 Long term loans due within one year d-UQc2r
一年内到期长期应付款 Long term payable due within one year I(Q3YDdb
长期借款 Bank loans - Long term F$,i_7Z&6
应付债券-债券面值 Bond payable - Par value !y;xt?
应付债券-债券溢价 Bond payable - Excess V*+Z=Y'
应付债券-债券折价 Bond payable - Discount w2]]##J
应付债券-应计利息 Bond payable - Accrued interest QL@}hw.F
长期应付款 Long term payable {@67'jL
专项应付款 Specific payable
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其他长期负债 Other long term liabilities hRktvO)K
应交税金-所得税 Tax payable - income tax RZ9chTX/
应交税金-增值税 Tax payable - VAT 2$>
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应交税金-营业税 Tax payable - business tax pTcN8E&Unz
应交税金-消费税 Tax payable - consumable tax \4 hB1-
应交税金-其他 Tax payable - others y}>bJ:
递延税款贷项 Deferred taxation credit X|pOw,"
股本 Share capital Ix+\oq,O
已归还投资 Investment returned V53iWWaFe
利润分配-其他转入 Profit appropriation - other transfer in 8|
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve li)shp)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &_<!zJ;Hn
利润分配-提取储备基金 Profit appropriation - reserve fund uPL|3ACS
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }woNI
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T oK'Pd
利润分配-利润归还投资 Profit appropriation - return investment by profit OO?BN!
利润分配-应付优先股股利 Profit appropriation - preference shares dividends j
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~i9'9PHX@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /-C6I:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l%xjCuuhU
期初未分配利润 Retained earnings, beginning of the year :LMLY<8>9
资本公积-股本溢价 Capital surplus - share premium <.c#l':
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W"H*Ad(V
资本公积-接受现金捐赠 Capital surplus - cash donation $r/tVu2!W
资本公积-股权投资准备 Capital surplus - investment reserve %b3s|o3An
资本公积-拨款转入 Capital surplus - subsidiary b#{[Pk,w9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C1SCV^#
资本公积-其他 Capital surplus - others *gL-v]V
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4X:S#z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L3^+`e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]^DNzqu=@h
盈余公积-储备基金 Surplus reserve - reserve fund UNKr
FYl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund >_LZD4v!<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ZuVucP>>_d
主营业务收入 Sales S,2{^X
主营业务成本 Cost of sales LHgEb9\Q
主营业务税金及附加 Sales tax
Y.v. EZ
营业费用 Operating expenses Kv>P+I'
|r
管理费用 General and administrative expenses e"ur+7
财务费用 Financial expenses z(_#C
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投资收益 Investment income VF] ~J=>i
其他业务收入 Other operating income Ny)N
营业外收入 Non-operating income ,e5#wz
补贴收入 Subsidy income qK12:
其他业务支出 Other operating expenses $Z{Xt*
营业外支出 Non-operating expenses Dmp
G35Jk
所得税 Income tax YO`V'6\
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