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 。 0`UI^Y~Q
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现金 Cash in hand C$WUg<kcK'
银行存款 Cash in bank Nk?eVJ)
其他货币资金-外埠存款Other monetary assets - cash in other cities ~8:q-m_h
其他货币资金-银行本票 Other monetary assets - cashier‘s check i]x_W@h
其他货币资金-银行汇票 Other monetary assets - bank draft 3N c#6VI
其他货币资金-信用卡 Other monetary assets - credit cards w_qX~d/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 0"}qND
其他货币资金-存出投资款 Other monetary assets - cash for investment >n$V1U&/
短期投资-股票投资 Investments - Short term - stocks +lC?Vpi^
短期投资-债券投资 Investments - Short term - bonds 4FQB%3>*
短期投资-基金投资 Investments - Short term - funds m&vuBb3
短期投资-其他投资 Investments - Short term - others U/}YpLgdD
短期投资跌价准备 Provision for short-term investment |?A:[C#X
长期股权投资-股票投资 Long term equity investment - stocks H j [!F%
长期股权投资-其他股权投资 Long term equity investment - others ^G(U@-0..
长期债券投资-债券投资 Long term securities investemnt - bonds 9U&~H*Hf
长期债券投资-其他债权投资 Long term securities investment - others Gk:tT1
长期投资减值准备 Provision for long-term investment .ni<'
应收票据 Notes receivable M`V<`
应收股利 Dividends receivable o-I:p$B -
应收利息 Interest receivable h'lqj0
应收帐款 Trade debtors DpQ\q;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ES,T[
预付帐款 Prepayment | KtI:n4d
应收补贴款 Allowance receivable XM1;
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其他应收款 Other debtors D
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors hZ_@U?^
其他流动资产 Other current assets 1A%0y)]
物资采购 Purchase \!LIqqX
原材料 Raw materials GHNw.<`l?
包装物 Packing materials iq^F?$gFk
低值易耗品 Low value consumbles Ef @
材料成本差异 Material cost difference KE[!{O^(a
自制半成品 Self-manufactured goods
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库存商品 Finished goods BTc
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商品进销差价 Difference between purchase & sales of commodities or,:5Z
委托加工物资 Consigned processiong material `6y=ky.,
委托代销商品 Consignment-out CKI.\o
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales %lq[,6?>5
存货跌价准备 Provision for obsolete stocks 8Sxk[`qx\K
待摊费用 Prepaid expenses CS'LW;#[
待处理流动资产损益 Unsettled G/L on current assets A=W:}sz
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待处理固定资产损益 Unsettled G/L on fixed assets 3_bqDhVI5
委托贷款-本金 Consignment loan - principle -wa"&Q
委托贷款-利息 Consignment loan - interest S-'R84M,F
委托贷款-减值准备 Consignment loan - provision w**~k]In
固定资产-房屋建筑物 Fixed assets - Buildings ~+ kfb^<-
固定资产-机器设备 Fixed assets - Plant and machinery PctXh, =
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <$(y6+lY
固定资产-运输设备 Fixed assets - Automobiles %@9c'6
累计折旧 Accumulated depreciation S86,m=
固定资产减值准备 Impairment of fixed assets ?wP
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工程物资-专用材料 Project material - specific materials `=V p 0tPI
工程物资-专用设备 Project material - specific equipment "%}24t%
工程物资-预付大型设备款 Project material - prepaid for equipment Ptm=c6H('
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production o_8Wnx^
在建工程 Construction in progress 40%fOu,u`
在建工程减值准备 Impairment of construction in progress 6l'J!4*qY
固定资产清理 Disposal of fixed assets dd=ca0c7e
无形资产-专利权 Intangible assets - patent c=,HLHpFO(
无形资产-非专利技术 Intangible assets - industrial property and know-how +=:_a$98
无形资产-商标权 Intangible assets - trademark rights Jxf>!\:AZu
无形资产-土地使用权 Intangible assets - land use rights C(8VXtx_
无形资产-商誉 Intangible assets - goodwill vBzUuX
无形资产减值准备 Impairment of intangible assets ayI<-s-
长期待摊费用 Deferred assets P!Brw72
未确认融资费用 Unrecognized finance fees 4VF4 8
其他长期资产 Other long term assets 'ZJb`
递延税款借项 Deferred assets debits IwXWtVL
应付票据 Notes payable u*f`\vs
应付帐款 Trade creditors ~R&rQJJeJ
预收帐款 Adanvances from customers 7Kf
代销商品款 Consignment-in payables L{&>,ww
其他应交款 Other payable to government S B~opN
其他应付款 Other creditors tD*
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应付股利 Proposed dividends $DXO7;#
待转资产价值 Donated assets X J`*dgJ
预计负债 Accrued liabilities Qr\eT}
应付短期债券 Short-term debentures payable IL g o:xQ
其他流动负债 Other current liabilities -T}r$A
预提费用 Accrued expenses A9lw^.
应付工资 Payroll payable `dw">z,
应付福利费 Welfare payable LC4VlfU
短期借款-抵押借款 Bank loans - Short term - pledged !Q WNHL
短期借款-信用借款 Bank loans - Short term - credit NN#k^[i1
短期借款-担保借款 Bank loans - Short term - guaranteed DKJ_g.]X
一年内到期长期借款 Long term loans due within one year qfG:vTm
一年内到期长期应付款 Long term payable due within one year NE.h/+4
长期借款 Bank loans - Long term 3?K+wg s
应付债券-债券面值 Bond payable - Par value uH?dy55Y
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount ;*'I&
应付债券-应计利息 Bond payable - Accrued interest 2Z(t/Zp>
长期应付款 Long term payable 8 :WN@
专项应付款 Specific payable v
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其他长期负债 Other long term liabilities 0cSm^a
应交税金-所得税 Tax payable - income tax ~j>yQ%[v
应交税金-增值税 Tax payable - VAT ,,H;2xYf
应交税金-营业税 Tax payable - business tax &\I<j\F2/
应交税金-消费税 Tax payable - consumable tax &#JYh=#
应交税金-其他 Tax payable - others Q7<Y5+
递延税款贷项 Deferred taxation credit X~UL$S;
股本 Share capital o{>4PZ}=g
已归还投资 Investment returned j85B{Mab&
利润分配-其他转入 Profit appropriation - other transfer in /O<~n%< G
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (kVY\!UAt
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J6[}o4Z
利润分配-提取储备基金 Profit appropriation - reserve fund !uit
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +.&P$`;TZj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <jh7G
利润分配-利润归还投资 Profit appropriation - return investment by profit <o9AjASv\,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends r!1f>F*dt
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -. o,bg
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends KTt+}-vP^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kQe<a1 8
期初未分配利润 Retained earnings, beginning of the year g4=C]\1
资本公积-股本溢价 Capital surplus - share premium Q>\Ho'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k>F!S`a&m
资本公积-接受现金捐赠 Capital surplus - cash donation *Lxt{z`9
资本公积-股权投资准备 Capital surplus - investment reserve
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资本公积-拨款转入 Capital surplus - subsidiary |||m
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation L){V(*K '
资本公积-其他 Capital surplus - others )Nqx=ms[(!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \#JXch
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <p
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1TX3/]:
盈余公积-储备基金 Surplus reserve - reserve fund U#[T!E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0ETT@/)]z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?A;RTM
主营业务收入 Sales 2*^=)5Gj-h
主营业务成本 Cost of sales A9N8Hav
主营业务税金及附加 Sales tax ]zVQL_%,
营业费用 Operating expenses Op8Gj
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管理费用 General and administrative expenses >]anTF`d
财务费用 Financial expenses M*bsA/Z
投资收益 Investment income 1) K<x
其他业务收入 Other operating income X3 1%T"
营业外收入 Non-operating income h^_^)P+;
补贴收入 Subsidy income .wp[uLE
其他业务支出 Other operating expenses cu
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营业外支出 Non-operating expenses pY-!NoES
所得税 Income tax 50dN~(;p
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