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 。 u!k<sd_8B
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现金 Cash in hand ?Hxgx
银行存款 Cash in bank ]u ~Fn2
其他货币资金-外埠存款Other monetary assets - cash in other cities 4$GRCq5N;
其他货币资金-银行本票 Other monetary assets - cashier‘s check *"{Z?< 3
其他货币资金-银行汇票 Other monetary assets - bank draft W?J[K;<
其他货币资金-信用卡 Other monetary assets - credit cards YPDsE&,J)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -0WCwv
其他货币资金-存出投资款 Other monetary assets - cash for investment !&jgcw/E
短期投资-股票投资 Investments - Short term - stocks "gajBY
短期投资-债券投资 Investments - Short term - bonds |Umfq:W`y_
短期投资-基金投资 Investments - Short term - funds 6 Ok=q:;
短期投资-其他投资 Investments - Short term - others "d>g)rvOc
短期投资跌价准备 Provision for short-term investment OVSq8?L
长期股权投资-股票投资 Long term equity investment - stocks Mv`L F
长期股权投资-其他股权投资 Long term equity investment - others 4qXRDsbCf
长期债券投资-债券投资 Long term securities investemnt - bonds XfK.Fj~-
长期债券投资-其他债权投资 Long term securities investment - others 0+y~RTAVB
长期投资减值准备 Provision for long-term investment tF g'RV{
应收票据 Notes receivable :fKz^@mY4
应收股利 Dividends receivable (DP9
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应收利息 Interest receivable 02#Iip3t
应收帐款 Trade debtors rIfGmh%H
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~w9=Fd6
预付帐款 Prepayment xp8f
应收补贴款 Allowance receivable $RNUr
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其他应收款 Other debtors ^*ezj1
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors JP,(4h*
其他流动资产 Other current assets (Cd{#j<
物资采购 Purchase 9`n)"r
原材料 Raw materials 9AddF*B
包装物 Packing materials 8|qB1fB
低值易耗品 Low value consumbles g74z]Uj.B
材料成本差异 Material cost difference rjQhU%zv
自制半成品 Self-manufactured goods O0(Q0Ko
库存商品 Finished goods S}Y|s]6
商品进销差价 Difference between purchase & sales of commodities xP6?e s`
委托加工物资 Consigned processiong material bd
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委托代销商品 Consignment-out FO>( QLlH
受托代销商品 Consignment-in 5~%,u2
分期收款发出商品 Goods on instalment sales J[Yg]6
存货跌价准备 Provision for obsolete stocks /j69NEl
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets C"^hMsU8
待处理固定资产损益 Unsettled G/L on fixed assets !a&SB*%^I3
委托贷款-本金 Consignment loan - principle O:=|b]t
委托贷款-利息 Consignment loan - interest |}p}`Mb)a
委托贷款-减值准备 Consignment loan - provision h k!,
固定资产-房屋建筑物 Fixed assets - Buildings i@R$g~~-D
固定资产-机器设备 Fixed assets - Plant and machinery ]v\egfW,W
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ssyd8LC#
固定资产-运输设备 Fixed assets - Automobiles ]F*a PV
累计折旧 Accumulated depreciation =Pb5b6Y@6
固定资产减值准备 Impairment of fixed assets L8]{B
工程物资-专用材料 Project material - specific materials 3JZWhxkf[$
工程物资-专用设备 Project material - specific equipment Xz.Y-5)
工程物资-预付大型设备款 Project material - prepaid for equipment T'b/]&0Tio
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :{WrS
在建工程 Construction in progress kAB+28A
在建工程减值准备 Impairment of construction in progress o|;eMO-
固定资产清理 Disposal of fixed assets !MJe+.
无形资产-专利权 Intangible assets - patent 9+8!xwR:
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights N>pmhskN?
无形资产-土地使用权 Intangible assets - land use rights H9san5{
无形资产-商誉 Intangible assets - goodwill uJam
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无形资产减值准备 Impairment of intangible assets G>w?9:V}
长期待摊费用 Deferred assets lHKf#|
未确认融资费用 Unrecognized finance fees r -q3+c^+
其他长期资产 Other long term assets w0j/\XN2s
递延税款借项 Deferred assets debits 4`U0">gY
应付票据 Notes payable 0oj{e9h
应付帐款 Trade creditors >'}=.3\
预收帐款 Adanvances from customers K%(XgXb(</
代销商品款 Consignment-in payables 95^i/6Gl!P
其他应交款 Other payable to government 8 ih;#I=q
其他应付款 Other creditors %t~SOkx
应付股利 Proposed dividends 7{An@hNh
待转资产价值 Donated assets hP1
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预计负债 Accrued liabilities oO#xx)b
应付短期债券 Short-term debentures payable "rx^M*"
其他流动负债 Other current liabilities S'!q}|7X3
预提费用 Accrued expenses [l':G ]
应付工资 Payroll payable QOV}5 0
应付福利费 Welfare payable Zv| p>q`R2
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit ! FR%QGn1
短期借款-担保借款 Bank loans - Short term - guaranteed 4g7ja
一年内到期长期借款 Long term loans due within one year *j/S4qG
一年内到期长期应付款 Long term payable due within one year Z6^QB@moj
长期借款 Bank loans - Long term {+"g':><
应付债券-债券面值 Bond payable - Par value .5Knb c
应付债券-债券溢价 Bond payable - Excess !0ce kSesr
应付债券-债券折价 Bond payable - Discount l 70,Jo?78
应付债券-应计利息 Bond payable - Accrued interest wMz-U- z
长期应付款 Long term payable a;"Uz|rz
专项应付款 Specific payable gE@$~Q
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其他长期负债 Other long term liabilities +:> J Z
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应交税金-所得税 Tax payable - income tax dCZ\ S91q
应交税金-增值税 Tax payable - VAT @q&|MMLt
应交税金-营业税 Tax payable - business tax {4:
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应交税金-消费税 Tax payable - consumable tax Pknc[h},
应交税金-其他 Tax payable - others 3$c
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递延税款贷项 Deferred taxation credit \9] I#Ih}M
股本 Share capital wy{ \/?~c
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in Re*|$r#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G [3k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T~%H%O(F
利润分配-提取储备基金 Profit appropriation - reserve fund d/B'[Ur
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0%s3Mp6H
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x"
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利润分配-利润归还投资 Profit appropriation - return investment by profit {[2tG U9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends v<;: 0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PMgQxM*h
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'ySljo*It
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xMDrE?
期初未分配利润 Retained earnings, beginning of the year 'lhP!E_)q
资本公积-股本溢价 Capital surplus - share premium a-]hW=[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'aD6>8/Hj
资本公积-接受现金捐赠 Capital surplus - cash donation 8F zH
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资本公积-股权投资准备 Capital surplus - investment reserve q*6q}s3n
资本公积-拨款转入 Capital surplus - subsidiary W.A1m4l58R
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E@w[
资本公积-其他 Capital surplus - others ~ww?Emrw
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V43nws"4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oi2J:Y4
盈余公积-储备基金 Surplus reserve - reserve fund }B y)y;~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0Injyc*bMF
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j$@?62)6
主营业务收入 Sales \bhOPK>w
主营业务成本 Cost of sales %O#)Nq>mp
主营业务税金及附加 Sales tax S|"Fgoj r
营业费用 Operating expenses AG]WO8f)
管理费用 General and administrative expenses mCM|&u
财务费用 Financial expenses Kb}MF9?:e
投资收益 Investment income BlXX:aZv
其他业务收入 Other operating income I[#U`9Dt
营业外收入 Non-operating income <