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 。 >@iV!!
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现金 Cash in hand d<e.`dhc
银行存款 Cash in bank D~>P/b)v{j
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check YdaJ&
其他货币资金-银行汇票 Other monetary assets - bank draft }qPo%T
其他货币资金-信用卡 Other monetary assets - credit cards {eV_+@dT
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Lq^/Z4L
其他货币资金-存出投资款 Other monetary assets - cash for investment f#mpd]e+6
短期投资-股票投资 Investments - Short term - stocks mQJ GKh&Pk
短期投资-债券投资 Investments - Short term - bonds K2Zy6lGOZ
短期投资-基金投资 Investments - Short term - funds x]T;W&s
短期投资-其他投资 Investments - Short term - others ~qH@Kz\%
短期投资跌价准备 Provision for short-term investment !2}Q9a
长期股权投资-股票投资 Long term equity investment - stocks ln7.>.F
长期股权投资-其他股权投资 Long term equity investment - others eKOTxv{
长期债券投资-债券投资 Long term securities investemnt - bonds kEh# 0
长期债券投资-其他债权投资 Long term securities investment - others !5-[kG&
长期投资减值准备 Provision for long-term investment uv!/DX#
应收票据 Notes receivable k@'.d)y0`
应收股利 Dividends receivable :QNEA3Q
应收利息 Interest receivable Xqk$[peS
应收帐款 Trade debtors RZjR d
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors HS7!O
预付帐款 Prepayment }2S \-
应收补贴款 Allowance receivable Mtr~d
其他应收款 Other debtors IcZ 'KV
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors zD'gGxM1
其他流动资产 Other current assets Z[VKB3Pb8
物资采购 Purchase ` {p5SYj
原材料 Raw materials ]jYM;e
包装物 Packing materials ia[wVxd
低值易耗品 Low value consumbles I~I%z'"RQd
材料成本差异 Material cost difference -uZ^UG!K
自制半成品 Self-manufactured goods 6-~
库存商品 Finished goods 7blZAA?-
商品进销差价 Difference between purchase & sales of commodities x?kZD~|{)
委托加工物资 Consigned processiong material f
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委托代销商品 Consignment-out WBGYk);
受托代销商品 Consignment-in ?g&]*zc^\
分期收款发出商品 Goods on instalment sales >cp9{+#f
存货跌价准备 Provision for obsolete stocks $l
Qi0*s
待摊费用 Prepaid expenses fjb2-K
待处理流动资产损益 Unsettled G/L on current assets 5^k
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待处理固定资产损益 Unsettled G/L on fixed assets yQ}~ aA#h
委托贷款-本金 Consignment loan - principle @l8?\^
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委托贷款-利息 Consignment loan - interest UpITx]y?"m
委托贷款-减值准备 Consignment loan - provision 3O.-'U1K
固定资产-房屋建筑物 Fixed assets - Buildings I'gnw~
固定资产-机器设备 Fixed assets - Plant and machinery M3''xrpC
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >@X=E3
固定资产-运输设备 Fixed assets - Automobiles {MS&t09Wh
累计折旧 Accumulated depreciation k}/:
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固定资产减值准备 Impairment of fixed assets \@xnC$dd/
工程物资-专用材料 Project material - specific materials -'nx7wnj2
工程物资-专用设备 Project material - specific equipment HOw hl
工程物资-预付大型设备款 Project material - prepaid for equipment ,%C$~+xjM
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1Nz\3]
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在建工程 Construction in progress yD KX,
在建工程减值准备 Impairment of construction in progress fkYQ
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固定资产清理 Disposal of fixed assets B}Qo8i7
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无形资产-专利权 Intangible assets - patent g/E;OcFaO
无形资产-非专利技术 Intangible assets - industrial property and know-how 23>?3-q
无形资产-商标权 Intangible assets - trademark rights MLDuo|?
无形资产-土地使用权 Intangible assets - land use rights yF:fxdpw
无形资产-商誉 Intangible assets - goodwill xnLf R6B
无形资产减值准备 Impairment of intangible assets eD}Ga4
长期待摊费用 Deferred assets 4 (yHD
未确认融资费用 Unrecognized finance fees Mk?9`?g.
其他长期资产 Other long term assets %6n;B|!
递延税款借项 Deferred assets debits 5mV'k"Om#"
应付票据 Notes payable 1^,r S
应付帐款 Trade creditors <Z5prunov
预收帐款 Adanvances from customers ua
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代销商品款 Consignment-in payables YP6
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其他应交款 Other payable to government R6!3Y/Q@
其他应付款 Other creditors $OJ*Kul
应付股利 Proposed dividends >ko;CQR
待转资产价值 Donated assets %!q(zql
预计负债 Accrued liabilities v|hi;l@7E
应付短期债券 Short-term debentures payable [;2v[&Po
其他流动负债 Other current liabilities Cr&ua|%F
预提费用 Accrued expenses mMMu'N
应付工资 Payroll payable b/ynCf8X
应付福利费 Welfare payable cx02b-O
短期借款-抵押借款 Bank loans - Short term - pledged WgjaMmht
短期借款-信用借款 Bank loans - Short term - credit IL~yJx_11
短期借款-担保借款 Bank loans - Short term - guaranteed M,9WF)p)V
一年内到期长期借款 Long term loans due within one year `*slQ}i
一年内到期长期应付款 Long term payable due within one year cB<Zez
长期借款 Bank loans - Long term [-%oO
应付债券-债券面值 Bond payable - Par value rF5<x3
应付债券-债券溢价 Bond payable - Excess 1
4|S^UM$
应付债券-债券折价 Bond payable - Discount )JjfPb64
应付债券-应计利息 Bond payable - Accrued interest Fb_~{q
长期应付款 Long term payable :ortyCB:H
专项应付款 Specific payable U9@q"v-
其他长期负债 Other long term liabilities aH:eu<s
应交税金-所得税 Tax payable - income tax SVR AkP-
应交税金-增值税 Tax payable - VAT UqAvFCy
应交税金-营业税 Tax payable - business tax 0D\FFfs
应交税金-消费税 Tax payable - consumable tax m{1By/U
应交税金-其他 Tax payable - others lUp 7#q
递延税款贷项 Deferred taxation credit |GMK@Q'0:
股本 Share capital 2G
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已归还投资 Investment returned m1frN#3
利润分配-其他转入 Profit appropriation - other transfer in k<St:X%.O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !|}>Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve f>RPh bq|
利润分配-提取储备基金 Profit appropriation - reserve fund c,+oH<bZZs
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Hv%a\WNS1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund u2DsjaL
利润分配-利润归还投资 Profit appropriation - return investment by profit F'Wef11Yz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z{e5 OJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7`P(LQAr!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }e82e
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "=qdBG9
期初未分配利润 Retained earnings, beginning of the year =7$YBCuF
资本公积-股本溢价 Capital surplus - share premium al^ yCoB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f'}23\>
资本公积-接受现金捐赠 Capital surplus - cash donation lD{9o
2
资本公积-股权投资准备 Capital surplus - investment reserve ]A_)&`"Cb
资本公积-拨款转入 Capital surplus - subsidiary lfCoL@$6D
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )[/+j"F
资本公积-其他 Capital surplus - others n0EKNMO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KC
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oW-luC+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W/+|dN{O+g
盈余公积-储备基金 Surplus reserve - reserve fund thkL<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (=7e~'DC
盈余公积-利润归还投资 Surplus reserve - reture investment by investment cnI!}Bu
主营业务收入 Sales \b'
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主营业务成本 Cost of sales }J
:~}?^%n
主营业务税金及附加 Sales tax ZY{,//
营业费用 Operating expenses ;zs4>>^>
管理费用 General and administrative expenses {y :/9
财务费用 Financial expenses 2&P'rmFm
投资收益 Investment income 6n<:ph,h;
其他业务收入 Other operating income
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营业外收入 Non-operating income %vMi
kibI
补贴收入 Subsidy income .\i9}ye
其他业务支出 Other operating expenses =:5yRP
营业外支出 Non-operating expenses
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所得税 Income tax tz2`X V{
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