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 。 QP.Lq}
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现金 Cash in hand f~wON>$K
银行存款 Cash in bank X PyDZk/m
其他货币资金-外埠存款Other monetary assets - cash in other cities mP\V.^
其他货币资金-银行本票 Other monetary assets - cashier‘s check IrQ.[?C
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 B?i#m^S
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1v|-+p42
其他货币资金-存出投资款 Other monetary assets - cash for investment 0&sa#g2
短期投资-股票投资 Investments - Short term - stocks *JDz0M4f
短期投资-债券投资 Investments - Short term - bonds b]b>i]n
短期投资-基金投资 Investments - Short term - funds h"+7cc@
短期投资-其他投资 Investments - Short term - others y:98}gW`n
短期投资跌价准备 Provision for short-term investment }},0#Ap
长期股权投资-股票投资 Long term equity investment - stocks rs?Dn6:;B
长期股权投资-其他股权投资 Long term equity investment - others )XN%p
n
长期债券投资-债券投资 Long term securities investemnt - bonds <~5O-.G]
长期债券投资-其他债权投资 Long term securities investment - others iOg4(SPci
长期投资减值准备 Provision for long-term investment "W"^0To
应收票据 Notes receivable f2x!cL|Kx?
应收股利 Dividends receivable KxK,en4)+
应收利息 Interest receivable e:Y+-C5
应收帐款 Trade debtors =(
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^'E^*R
预付帐款 Prepayment rb-ao\
应收补贴款 Allowance receivable Q//
@5m_
其他应收款 Other debtors ~g/"p`2-N
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors QO}~"lMj
其他流动资产 Other current assets 9oJM?&i
物资采购 Purchase I`{*QU
原材料 Raw materials iY/2 `R
包装物 Packing materials N_bgW QY
低值易耗品 Low value consumbles *@' 'OyL
材料成本差异 Material cost difference
]S4"Jc
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自制半成品 Self-manufactured goods 3[u-
LYW
库存商品 Finished goods :ZY%-]u7
商品进销差价 Difference between purchase & sales of commodities $x'jf?zs!
委托加工物资 Consigned processiong material I}bu
委托代销商品 Consignment-out }y6@YfV${
受托代销商品 Consignment-in 5N
ZuaN
分期收款发出商品 Goods on instalment sales c ^ds|7i]a
存货跌价准备 Provision for obsolete stocks ?pZU'5le`
待摊费用 Prepaid expenses G^t)^iI"'
待处理流动资产损益 Unsettled G/L on current assets r1< 'l
待处理固定资产损益 Unsettled G/L on fixed assets ]]K?Q
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委托贷款-本金 Consignment loan - principle fX`u"`o5
委托贷款-利息 Consignment loan - interest L"
ejA
委托贷款-减值准备 Consignment loan - provision k)-+ZmMOh
固定资产-房屋建筑物 Fixed assets - Buildings nrKAK^
固定资产-机器设备 Fixed assets - Plant and machinery + )Qu,%2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures S'34](9n6
固定资产-运输设备 Fixed assets - Automobiles tV(iC~/
累计折旧 Accumulated depreciation
B1_9l3RM
固定资产减值准备 Impairment of fixed assets yS~Y"#F!.
工程物资-专用材料 Project material - specific materials pRV.\*:c
工程物资-专用设备 Project material - specific equipment I>FL&E@K
工程物资-预付大型设备款 Project material - prepaid for equipment P}8hK
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [T_[QU:A
在建工程 Construction in progress CWkWW/ZI
在建工程减值准备 Impairment of construction in progress 1rZ E2
固定资产清理 Disposal of fixed assets ,;}
无形资产-专利权 Intangible assets - patent ^ slIR!L
无形资产-非专利技术 Intangible assets - industrial property and know-how xF!IT"5D
无形资产-商标权 Intangible assets - trademark rights +h"i6`g
无形资产-土地使用权 Intangible assets - land use rights E7/UsUV.
无形资产-商誉 Intangible assets - goodwill Bbs1U
无形资产减值准备 Impairment of intangible assets OU%"dmSDk
长期待摊费用 Deferred assets I%r7L
未确认融资费用 Unrecognized finance fees 5Jo'h]
其他长期资产 Other long term assets #).^k-
递延税款借项 Deferred assets debits DGGySO6=$e
应付票据 Notes payable 2x<BU3
应付帐款 Trade creditors HDKF>S_S
预收帐款 Adanvances from customers n)X%&_
代销商品款 Consignment-in payables 8J'5%$3u
其他应交款 Other payable to government ra*|HcLD
其他应付款 Other creditors c9[{P~y
应付股利 Proposed dividends !O"
2)RU1
待转资产价值 Donated assets <lFHmi$qt{
预计负债 Accrued liabilities U>*@VOgB
应付短期债券 Short-term debentures payable Q.$8
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其他流动负债 Other current liabilities d[l8qaD
预提费用 Accrued expenses o(e(|k
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应付工资 Payroll payable t`Bk2Cc)+
应付福利费 Welfare payable 9e`};DE
短期借款-抵押借款 Bank loans - Short term - pledged #9TL5-1y
短期借款-信用借款 Bank loans - Short term - credit .)tQ&2
短期借款-担保借款 Bank loans - Short term - guaranteed k?7"r4Vc)S
一年内到期长期借款 Long term loans due within one year ,|RKM
一年内到期长期应付款 Long term payable due within one year [xM&Jdf8
长期借款 Bank loans - Long term wp }Q4I
应付债券-债券面值 Bond payable - Par value ]zj#X\
应付债券-债券溢价 Bond payable - Excess IrYj#,xJ
应付债券-债券折价 Bond payable - Discount <7`k[~)VB
应付债券-应计利息 Bond payable - Accrued interest T4:H:
长期应付款 Long term payable h$`m0-'
专项应付款 Specific payable
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其他长期负债 Other long term liabilities 00;SK!+$
应交税金-所得税 Tax payable - income tax %TI3Eb
应交税金-增值税 Tax payable - VAT vGsAM*vw6
应交税金-营业税 Tax payable - business tax &V+_b$
应交税金-消费税 Tax payable - consumable tax :7X4VHw/
应交税金-其他 Tax payable - others [O\)R[J
递延税款贷项 Deferred taxation credit >uZc#Zt
股本 Share capital vUbgSI
已归还投资 Investment returned ILDO/>n
利润分配-其他转入 Profit appropriation - other transfer in 1@I#Fv
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !)oQ9,N
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
Q3i\`-kbb
利润分配-提取储备基金 Profit appropriation - reserve fund 40=u/\/K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \1<aBgKi
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =A,T:!}'
利润分配-利润归还投资 Profit appropriation - return investment by profit O+mEE>:w%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ih)\P0wed
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x_O:IK.>
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rx|
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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 }f;TG:6
期初未分配利润 Retained earnings, beginning of the year pWE(?d_M{G
资本公积-股本溢价 Capital surplus - share premium d1.
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 56YqYu.
资本公积-接受现金捐赠 Capital surplus - cash donation S^~"#
资本公积-股权投资准备 Capital surplus - investment reserve +(x(Ybl#
资本公积-拨款转入 Capital surplus - subsidiary yq x!{8=V
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #@YKNS[
资本公积-其他 Capital surplus - others &&$*MHJ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5+{oQs_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?i0u)<H
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OD[=fR|cp
盈余公积-储备基金 Surplus reserve - reserve fund \'g7oV;>cI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Rmn|!C%%K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hy#nK:B
主营业务收入 Sales ? .B t.
主营业务成本 Cost of sales j@nK6`d+1
主营业务税金及附加 Sales tax jHT^I
as
营业费用 Operating expenses =@O&$&
管理费用 General and administrative expenses rgXX,+cO
财务费用 Financial expenses 1h`F*:nva
投资收益 Investment income XjzGtZ#6
其他业务收入 Other operating income L}Sb0 o.
营业外收入 Non-operating income LsGO~EiJ
补贴收入 Subsidy income CEkf0%YJ
其他业务支出 Other operating expenses roriNr/e
营业外支出 Non-operating expenses ;XNC+mPK
所得税 Income tax jp_)NC/~g
w$s6NBF7