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 。 B+[ri&6X\
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现金 Cash in hand OJ^kESrm8
银行存款 Cash in bank y.(Yh1
其他货币资金-外埠存款Other monetary assets - cash in other cities xl8=y
其他货币资金-银行本票 Other monetary assets - cashier‘s check e&sZ]{uD
其他货币资金-银行汇票 Other monetary assets - bank draft W/DSj :
其他货币资金-信用卡 Other monetary assets - credit cards 6<X.]"u+E~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .sI*\@w.
其他货币资金-存出投资款 Other monetary assets - cash for investment xucrp::g
短期投资-股票投资 Investments - Short term - stocks ^YG'p?r.s
短期投资-债券投资 Investments - Short term - bonds }%Mj`Bh
短期投资-基金投资 Investments - Short term - funds N3O3V5':!
短期投资-其他投资 Investments - Short term - others B( r~Nvc
短期投资跌价准备 Provision for short-term investment zGzeu)d
长期股权投资-股票投资 Long term equity investment - stocks E[q:65xl
长期股权投资-其他股权投资 Long term equity investment - others 6a6;]lsG
长期债券投资-债券投资 Long term securities investemnt - bonds g@
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长期债券投资-其他债权投资 Long term securities investment - others 4efIw<1_
长期投资减值准备 Provision for long-term investment B_R
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应收票据 Notes receivable W%&t[_21
应收股利 Dividends receivable ere h!
应收利息 Interest receivable 8_byS<b8
应收帐款 Trade debtors \ OPJ*/U
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors `#@#eZ
预付帐款 Prepayment [A~n=m5H
应收补贴款 Allowance receivable )45~YDS;t
其他应收款 Other debtors (=&z:-52V
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 2E5n07,
其他流动资产 Other current assets a7$-gW"Z(,
物资采购 Purchase 1g_p`(
原材料 Raw materials (5CdA1|
包装物 Packing materials SB~HHx09
低值易耗品 Low value consumbles Q1f)uwh
材料成本差异 Material cost difference vge4&H3a&
自制半成品 Self-manufactured goods 4`E[WE:Q
库存商品 Finished goods z`g4 <
商品进销差价 Difference between purchase & sales of commodities JTGA\K
委托加工物资 Consigned processiong material >A&D/kMO
委托代销商品 Consignment-out ,~8&0p
受托代销商品 Consignment-in 3oD?e
分期收款发出商品 Goods on instalment sales , e^&,5b
存货跌价准备 Provision for obsolete stocks E~}@56ER}
待摊费用 Prepaid expenses yM,.{m@F<
待处理流动资产损益 Unsettled G/L on current assets Ln-UN$2~F
待处理固定资产损益 Unsettled G/L on fixed assets 7x>\/l(
委托贷款-本金 Consignment loan - principle 78M%[7Cq<i
委托贷款-利息 Consignment loan - interest {7d(B1[1
委托贷款-减值准备 Consignment loan - provision iA.:{^_)09
固定资产-房屋建筑物 Fixed assets - Buildings F:$*0!
固定资产-机器设备 Fixed assets - Plant and machinery +"} #4
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `L~gERW#
固定资产-运输设备 Fixed assets - Automobiles T-MC|>pv
累计折旧 Accumulated depreciation s!73To}>
固定资产减值准备 Impairment of fixed assets ,8.Fd|#L
工程物资-专用材料 Project material - specific materials IKo,P$
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工程物资-专用设备 Project material - specific equipment GN1Q\8)o
工程物资-预付大型设备款 Project material - prepaid for equipment !LI
8Xk
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?uAq goCl
在建工程 Construction in progress r+%$0eB1^
在建工程减值准备 Impairment of construction in progress kB#;s
固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent Pzt5'O@dA
无形资产-非专利技术 Intangible assets - industrial property and know-how cnw?3/J
无形资产-商标权 Intangible assets - trademark rights ZuLW%z.
无形资产-土地使用权 Intangible assets - land use rights hqDnm
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无形资产-商誉 Intangible assets - goodwill .gQYN2#zb
无形资产减值准备 Impairment of intangible assets WRCf[5
长期待摊费用 Deferred assets uKA-<nM._c
未确认融资费用 Unrecognized finance fees 5,_DM
其他长期资产 Other long term assets kR0/jEz
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递延税款借项 Deferred assets debits =|+%^)E
应付票据 Notes payable c`Q#4e]%_
应付帐款 Trade creditors $y$E1A6h+
预收帐款 Adanvances from customers tl6x@%\
代销商品款 Consignment-in payables !kW~s_gUb*
其他应交款 Other payable to government }Y~<|vZ
其他应付款 Other creditors !8Y$}
应付股利 Proposed dividends yDapl(
待转资产价值 Donated assets ZrNBkfe:
预计负债 Accrued liabilities "?AJ(>wP
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities S1I# qb
预提费用 Accrued expenses q<XleC
应付工资 Payroll payable 2#81oz&K
应付福利费 Welfare payable V=d~}PJ>
短期借款-抵押借款 Bank loans - Short term - pledged `RlMfd
短期借款-信用借款 Bank loans - Short term - credit a&z$4!wQB
短期借款-担保借款 Bank loans - Short term - guaranteed OC6v%@xa
一年内到期长期借款 Long term loans due within one year 2F&VG|"
一年内到期长期应付款 Long term payable due within one year zI7iZ"2a
长期借款 Bank loans - Long term BAIR!
应付债券-债券面值 Bond payable - Par value %n{ue9
应付债券-债券溢价 Bond payable - Excess j&-<e7O=
应付债券-债券折价 Bond payable - Discount $Wn!vbL
应付债券-应计利息 Bond payable - Accrued interest 6DuA
长期应付款 Long term payable /{R>o0oW
专项应付款 Specific payable {
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其他长期负债 Other long term liabilities i'YM9*yN
应交税金-所得税 Tax payable - income tax dy.U;
应交税金-增值税 Tax payable - VAT 2{|mL`$04<
应交税金-营业税 Tax payable - business tax \=2<<
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应交税金-消费税 Tax payable - consumable tax itmFZZh
应交税金-其他 Tax payable - others _{2/QP}
递延税款贷项 Deferred taxation credit ^k2g60]
股本 Share capital ,a34=,
已归还投资 Investment returned .b|!FWHNS
利润分配-其他转入 Profit appropriation - other transfer in gP2<L5&Z,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve YH,u*.I^/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2Tcc
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利润分配-提取储备基金 Profit appropriation - reserve fund e_+SBN1`P&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 06]%$-j
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v*JXrB&x
利润分配-利润归还投资 Profit appropriation - return investment by profit o`M.v[O
利润分配-应付优先股股利 Profit appropriation - preference shares dividends h $)4%Fy
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,1
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4?33t] "
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g[L}puN
期初未分配利润 Retained earnings, beginning of the year Yn5a4
资本公积-股本溢价 Capital surplus - share premium %~I%*=o[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ` InBhU>
资本公积-接受现金捐赠 Capital surplus - cash donation !B/5@P
资本公积-股权投资准备 Capital surplus - investment reserve %7A?gY81
资本公积-拨款转入 Capital surplus - subsidiary Z8I0v$LjR
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `^df la
资本公积-其他 Capital surplus - others 9P& \2/ {
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,lFhLj
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "ph[)/u;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Rm[{^V.Z$
盈余公积-储备基金 Surplus reserve - reserve fund 4Z0Y8y8)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z9
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment &PUn,9 Rm
主营业务收入 Sales y_M,p?]^,
主营业务成本 Cost of sales PouWRGS_
主营业务税金及附加 Sales tax
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营业费用 Operating expenses ipD/dx.
管理费用 General and administrative expenses ZC97Z sE
财务费用 Financial expenses WelB"L
投资收益 Investment income LMaY}m>
其他业务收入 Other operating income Z#zXary5s
营业外收入 Non-operating income y4%[^g~-
补贴收入 Subsidy income i#I7ncX
其他业务支出 Other operating expenses "+A8w
营业外支出 Non-operating expenses _F`RwBOjs
所得税 Income tax /Jc54d
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