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 。 $ WFhBak8
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现金 Cash in hand hr
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银行存款 Cash in bank !=M/j}
其他货币资金-外埠存款Other monetary assets - cash in other cities Z oTNm
其他货币资金-银行本票 Other monetary assets - cashier‘s check F|]rA*2u
其他货币资金-银行汇票 Other monetary assets - bank draft -g2{681`r
其他货币资金-信用卡 Other monetary assets - credit cards F
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;2W2MZ!TF
其他货币资金-存出投资款 Other monetary assets - cash for investment Rc7.M"wzjX
短期投资-股票投资 Investments - Short term - stocks iH _"W+dq
短期投资-债券投资 Investments - Short term - bonds Fi{mr*}
短期投资-基金投资 Investments - Short term - funds x\;GoGsez
短期投资-其他投资 Investments - Short term - others #6FaIq92V
短期投资跌价准备 Provision for short-term investment fle0c^ =
长期股权投资-股票投资 Long term equity investment - stocks 'j /q76uXV
长期股权投资-其他股权投资 Long term equity investment - others U5wTGv4S|
长期债券投资-债券投资 Long term securities investemnt - bonds vadM1c*z
长期债券投资-其他债权投资 Long term securities investment - others n^Au*'
长期投资减值准备 Provision for long-term investment 2wOy}:
应收票据 Notes receivable S^g]:Xh&
应收股利 Dividends receivable .5k^f5a
应收利息 Interest receivable Y_shy6"KH
应收帐款 Trade debtors }@4|7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors v =bv@c
预付帐款 Prepayment wL|7mMM,
应收补贴款 Allowance receivable ks^
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其他应收款 Other debtors &.*T\3UO
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors AuM:2N2
其他流动资产 Other current assets '!j(u@&!
物资采购 Purchase M7pvxChA
原材料 Raw materials h=wf>^l
包装物 Packing materials iDvpXn
低值易耗品 Low value consumbles D1~^\)*
材料成本差异 Material cost difference wO\!xW:
自制半成品 Self-manufactured goods r?XDvU
库存商品 Finished goods 9e76pP(
商品进销差价 Difference between purchase & sales of commodities Bzm.X=U:
委托加工物资 Consigned processiong material k%a?SU<
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委托代销商品 Consignment-out 6NKF'zh
受托代销商品 Consignment-in ~)!VV)
分期收款发出商品 Goods on instalment sales 4}PeP^pj
存货跌价准备 Provision for obsolete stocks *kV#)j
待摊费用 Prepaid expenses bAdAp W
待处理流动资产损益 Unsettled G/L on current assets DwC@"i.
待处理固定资产损益 Unsettled G/L on fixed assets nR#a)et
委托贷款-本金 Consignment loan - principle oYGUjI
委托贷款-利息 Consignment loan - interest Cg?I'1]o6
委托贷款-减值准备 Consignment loan - provision 8Y]}Gb!
固定资产-房屋建筑物 Fixed assets - Buildings Bzwx0c2VY8
固定资产-机器设备 Fixed assets - Plant and machinery FRD<0o /`
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (T`q++
固定资产-运输设备 Fixed assets - Automobiles aliQ6_
累计折旧 Accumulated depreciation >R) F}
固定资产减值准备 Impairment of fixed assets EsNk<Ra
工程物资-专用材料 Project material - specific materials aSxG|OkKy
工程物资-专用设备 Project material - specific equipment [j1^$n 8V
工程物资-预付大型设备款 Project material - prepaid for equipment N+[}Gb"8q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cEtZ}2,j
在建工程 Construction in progress V4qZc0<,H
在建工程减值准备 Impairment of construction in progress O\:;q*]
固定资产清理 Disposal of fixed assets iu+zw[f
无形资产-专利权 Intangible assets - patent CJtr0M<U+
无形资产-非专利技术 Intangible assets - industrial property and know-how q8tP29
无形资产-商标权 Intangible assets - trademark rights G-Zr
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无形资产-土地使用权 Intangible assets - land use rights |'!7F9GP
无形资产-商誉 Intangible assets - goodwill sd]0Hx[
无形资产减值准备 Impairment of intangible assets C!oksI
长期待摊费用 Deferred assets +KYxw^k}"7
未确认融资费用 Unrecognized finance fees +EQpD.
其他长期资产 Other long term assets KX$qM g1j
递延税款借项 Deferred assets debits 'XG:1Bpm
应付票据 Notes payable wZ}n3R,
应付帐款 Trade creditors [k}dES#
预收帐款 Adanvances from customers dW:w<{a!R
代销商品款 Consignment-in payables knI*-
其他应交款 Other payable to government Bl:{p>-q
其他应付款 Other creditors O>kXysM v>
应付股利 Proposed dividends {: Am9B
待转资产价值 Donated assets $a)JCErN
预计负债 Accrued liabilities [+Yl;3&]
应付短期债券 Short-term debentures payable `mh-pBVD1
其他流动负债 Other current liabilities :$+D
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预提费用 Accrued expenses zLE>kK
应付工资 Payroll payable
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应付福利费 Welfare payable pXGK:ceFu
短期借款-抵押借款 Bank loans - Short term - pledged i,C0o
短期借款-信用借款 Bank loans - Short term - credit -%7Jj;yA
短期借款-担保借款 Bank loans - Short term - guaranteed %D`^
一年内到期长期借款 Long term loans due within one year >}xAg7\^
一年内到期长期应付款 Long term payable due within one year d)pz
长期借款 Bank loans - Long term w+URCj
应付债券-债券面值 Bond payable - Par value Ki&WS<,0Z
应付债券-债券溢价 Bond payable - Excess f]{1ZU%4
应付债券-债券折价 Bond payable - Discount ..v@Q%
应付债券-应计利息 Bond payable - Accrued interest g!~-^_F
长期应付款 Long term payable }
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专项应付款 Specific payable Ew)n~!s
其他长期负债 Other long term liabilities ,k`YDy|#e
应交税金-所得税 Tax payable - income tax IF,i^,
应交税金-增值税 Tax payable - VAT /gMa" 5?,
应交税金-营业税 Tax payable - business tax .rD#1)O
应交税金-消费税 Tax payable - consumable tax *B)Jv9
应交税金-其他 Tax payable - others ir( -$*J
递延税款贷项 Deferred taxation credit EN5G:hD
股本 Share capital )Gu0i7iN
已归还投资 Investment returned P':]A{<Z
利润分配-其他转入 Profit appropriation - other transfer in 6:SK{RSURC
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q>06dO~z8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (25^r
利润分配-提取储备基金 Profit appropriation - reserve fund )VV4HoH]8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *Xf[b)FR
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zyQ,unu
利润分配-利润归还投资 Profit appropriation - return investment by profit {+9^PC_hm;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }R?v"6aBS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3> n2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $;KQY7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?[NTw./'7A
期初未分配利润 Retained earnings, beginning of the year ^=heen<S%
资本公积-股本溢价 Capital surplus - share premium TV$\v@\ =
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]k3GFPw
资本公积-接受现金捐赠 Capital surplus - cash donation 75^)Ni
资本公积-股权投资准备 Capital surplus - investment reserve rTm>8et
资本公积-拨款转入 Capital surplus - subsidiary r P<d[u
资本公积-外币资本折算差额 Capital surplus - foreign currency translation f<$K.i
资本公积-其他 Capital surplus - others g z)wUQ|W
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h>mBkJ
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &)fhlp5
盈余公积-储备基金 Surplus reserve - reserve fund jN5} 2 p*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OLd$oxKR
盈余公积-利润归还投资 Surplus reserve - reture investment by investment D!OG307P
主营业务收入 Sales !)l%EJngL
主营业务成本 Cost of sales eKU@>5
主营业务税金及附加 Sales tax q:D0$YY0
营业费用 Operating expenses ozxK?AMgG
管理费用 General and administrative expenses A{u\8-u
财务费用 Financial expenses Sx4UaV~"
投资收益 Investment income ~8n~4
其他业务收入 Other operating income f6aT[Nw<
营业外收入 Non-operating income Cs6zv>SR
补贴收入 Subsidy income zwniS6R1
其他业务支出 Other operating expenses S9F]!m^i
营业外支出 Non-operating expenses WMdz+^\(
所得税 Income tax {XVf|zM,
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