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 。 "O``7HA}
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现金 Cash in hand
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银行存款 Cash in bank sjn:O'
其他货币资金-外埠存款Other monetary assets - cash in other cities ^obC4(
其他货币资金-银行本票 Other monetary assets - cashier‘s check Fv A8T2-v
其他货币资金-银行汇票 Other monetary assets - bank draft 5D
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其他货币资金-信用卡 Other monetary assets - credit cards xj7vI&u.
其他货币资金-信用证保证金 Other monetary assets - L/C deposit mqw 84u
其他货币资金-存出投资款 Other monetary assets - cash for investment hJLT!33:
短期投资-股票投资 Investments - Short term - stocks B$j' /e-Zk
短期投资-债券投资 Investments - Short term - bonds R(`]n!V2
短期投资-基金投资 Investments - Short term - funds \?dTH:v/E
短期投资-其他投资 Investments - Short term - others JRo;(wqZ
短期投资跌价准备 Provision for short-term investment #QS?s8IrW
长期股权投资-股票投资 Long term equity investment - stocks MnS+
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长期股权投资-其他股权投资 Long term equity investment - others fK"iF@=Z`
长期债券投资-债券投资 Long term securities investemnt - bonds x;(g
长期债券投资-其他债权投资 Long term securities investment - others dXK-&Po'
长期投资减值准备 Provision for long-term investment /?U!y?t&@
应收票据 Notes receivable {Xv3:"E"O
应收股利 Dividends receivable .`+yo0O:
应收利息 Interest receivable wV>c" J
应收帐款 Trade debtors 1yS&~
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >jKjh!`)!e
预付帐款 Prepayment ^vM_kArA
应收补贴款 Allowance receivable e=L*&X
其他应收款 Other debtors V:>`*tlh
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors s[T{c.F
其他流动资产 Other current assets U=DEV7 E
物资采购 Purchase I)lC{v
原材料 Raw materials xl,ryc3J
包装物 Packing materials .
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低值易耗品 Low value consumbles A2BRbwr>
材料成本差异 Material cost difference yquAr$L!
自制半成品 Self-manufactured goods 0
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库存商品 Finished goods }*Zo6{B-
商品进销差价 Difference between purchase & sales of commodities Wc\+x1 :8
委托加工物资 Consigned processiong material }I'^./za
委托代销商品 Consignment-out Qsji0ikG
受托代销商品 Consignment-in I=odMw7Hj
分期收款发出商品 Goods on instalment sales _D
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存货跌价准备 Provision for obsolete stocks 2LZS|fB9o
待摊费用 Prepaid expenses S (tEwXy
待处理流动资产损益 Unsettled G/L on current assets =x#&\ui
待处理固定资产损益 Unsettled G/L on fixed assets `M0YAiG
委托贷款-本金 Consignment loan - principle v2=/[E@
委托贷款-利息 Consignment loan - interest LD_M 3
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委托贷款-减值准备 Consignment loan - provision u>}zm_
固定资产-房屋建筑物 Fixed assets - Buildings AK;^9b-}q:
固定资产-机器设备 Fixed assets - Plant and machinery 3.FR C
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ONfyYM?
固定资产-运输设备 Fixed assets - Automobiles 4m\([EO
累计折旧 Accumulated depreciation QoseS/
固定资产减值准备 Impairment of fixed assets I=5dYq4 l
工程物资-专用材料 Project material - specific materials K:a3+k d
工程物资-专用设备 Project material - specific equipment &=NJ
工程物资-预付大型设备款 Project material - prepaid for equipment r&Qt_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production j.B>v\b_3
在建工程 Construction in progress 2rmNdvvrk
在建工程减值准备 Impairment of construction in progress BUDGyl/=
固定资产清理 Disposal of fixed assets !t%Q{`p
无形资产-专利权 Intangible assets - patent .R\p[rv&
无形资产-非专利技术 Intangible assets - industrial property and know-how qy&\Xgn;GA
无形资产-商标权 Intangible assets - trademark rights z{/LX
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无形资产-土地使用权 Intangible assets - land use rights F9O`HFVK
无形资产-商誉 Intangible assets - goodwill eo ?Oir)
无形资产减值准备 Impairment of intangible assets BjvdnbJg
长期待摊费用 Deferred assets om>VQ3
未确认融资费用 Unrecognized finance fees gCL{Cw
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits dE GX3 -
应付票据 Notes payable
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应付帐款 Trade creditors F1J#Y$q~L
预收帐款 Adanvances from customers o X@nP?\
代销商品款 Consignment-in payables <5k&)EoT
其他应交款 Other payable to government MX?}?"y
其他应付款 Other creditors
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应付股利 Proposed dividends ?b"Vj+1:x
待转资产价值 Donated assets %",ULtZ+
预计负债 Accrued liabilities }7Jp :. qk
应付短期债券 Short-term debentures payable RAwk7F3qn
其他流动负债 Other current liabilities kfRJ\"`
预提费用 Accrued expenses !-ZP*V3}h
应付工资 Payroll payable s6/cL|Ex
应付福利费 Welfare payable +dM.-wW
短期借款-抵押借款 Bank loans - Short term - pledged "f<#.}8
短期借款-信用借款 Bank loans - Short term - credit zuMO1s
短期借款-担保借款 Bank loans - Short term - guaranteed o6|"J%9GX
一年内到期长期借款 Long term loans due within one year nd;O(s;
一年内到期长期应付款 Long term payable due within one year |eF.ZC)QWh
长期借款 Bank loans - Long term Yw1Y-M
应付债券-债券面值 Bond payable - Par value F^]aC98]1
应付债券-债券溢价 Bond payable - Excess Pj._/$R[/
应付债券-债券折价 Bond payable - Discount (rIXbekgB
应付债券-应计利息 Bond payable - Accrued interest $bFgsy*N2
长期应付款 Long term payable ,6RQvw
专项应付款 Specific payable 2^J/6R$
其他长期负债 Other long term liabilities jceHKl
应交税金-所得税 Tax payable - income tax %UB
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应交税金-增值税 Tax payable - VAT #r(a~
应交税金-营业税 Tax payable - business tax ]` K[W &
应交税金-消费税 Tax payable - consumable tax umryA{Ps
应交税金-其他 Tax payable - others %_)b>C18y
递延税款贷项 Deferred taxation credit a}w&dE$!-
股本 Share capital aoK4Du{
已归还投资 Investment returned X~%IM1+L;
利润分配-其他转入 Profit appropriation - other transfer in Cc*
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FbuKZp+
利润分配-提取储备基金 Profit appropriation - reserve fund 0S_Ra+e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }-dF+m:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eWw y28t
利润分配-利润归还投资 Profit appropriation - return investment by profit OoSa95#x
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9T/<x-FD
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0OEtU5lf`y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F=VoFmF@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v >NTh
期初未分配利润 Retained earnings, beginning of the year 4 #G3ew
资本公积-股本溢价 Capital surplus - share premium 5uzpTNAMM1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [|jIC
资本公积-接受现金捐赠 Capital surplus - cash donation ijg,'a~3E
资本公积-股权投资准备 Capital surplus - investment reserve . rRc
资本公积-拨款转入 Capital surplus - subsidiary vRxL&8`&
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >H8^0n)?
资本公积-其他 Capital surplus - others eZ[#+0J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J09ZK8
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y[T J;O!R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X=\x&Wt
盈余公积-储备基金 Surplus reserve - reserve fund ~;` fC|)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund RBPYGu'6B
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7
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主营业务收入 Sales #i6[4X?
主营业务成本 Cost of sales RR8U
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主营业务税金及附加 Sales tax K:C+/O
营业费用 Operating expenses N#mK7|\c?:
管理费用 General and administrative expenses U24V55ZnI
财务费用 Financial expenses []!tT-Gzy
投资收益 Investment income qgh]@J
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其他业务收入 Other operating income ;wfH^2HxE)
营业外收入 Non-operating income XNy:0C
补贴收入 Subsidy income N{|[R
其他业务支出 Other operating expenses m79m{!q$-
营业外支出 Non-operating expenses o
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所得税 Income tax 8}]l9"q(
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