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 。 `\}v#2VJ
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现金 Cash in hand !O<)\)|g
银行存款 Cash in bank A<??T[
其他货币资金-外埠存款Other monetary assets - cash in other cities "hsb8-
其他货币资金-银行本票 Other monetary assets - cashier‘s check %^ !,t:d
其他货币资金-银行汇票 Other monetary assets - bank draft oM>Z;QVRC:
其他货币资金-信用卡 Other monetary assets - credit cards R=QZgpR
其他货币资金-信用证保证金 Other monetary assets - L/C deposit MB]<Dyj,
其他货币资金-存出投资款 Other monetary assets - cash for investment :51/29}
短期投资-股票投资 Investments - Short term - stocks 9po3m]|zy
短期投资-债券投资 Investments - Short term - bonds ?`PvL!'
短期投资-基金投资 Investments - Short term - funds ~5}*
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短期投资-其他投资 Investments - Short term - others Y2~nBb
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks iMDM1}b
长期股权投资-其他股权投资 Long term equity investment - others KV0]m^@x
长期债券投资-债券投资 Long term securities investemnt - bonds -#N.X_F
长期债券投资-其他债权投资 Long term securities investment - others |l]XpWV
长期投资减值准备 Provision for long-term investment ;z $(nhJ
应收票据 Notes receivable v0H@Eg_
应收股利 Dividends receivable dtR
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应收利息 Interest receivable j~[z2tV
应收帐款 Trade debtors #."-#"0
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Nh_Mz;ITuu
预付帐款 Prepayment c7x
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应收补贴款 Allowance receivable j i7[nY
其他应收款 Other debtors (ROY?5
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #W4dkCd(pF
其他流动资产 Other current assets w"-Lc4t+
物资采购 Purchase \Je0CD=e`
原材料 Raw materials r\'A
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包装物 Packing materials +0nJ
低值易耗品 Low value consumbles "K6&dk jY
材料成本差异 Material cost difference (MxQ+D\
自制半成品 Self-manufactured goods @#T|Y&
库存商品 Finished goods Q ayPo]O
商品进销差价 Difference between purchase & sales of commodities < $lCkSx<Q
委托加工物资 Consigned processiong material rWa2pO
委托代销商品 Consignment-out <Tzrj1"Q3
受托代销商品 Consignment-in 0zmE>/O+
分期收款发出商品 Goods on instalment sales Ezc?#<+7
存货跌价准备 Provision for obsolete stocks w0rRSD4S8B
待摊费用 Prepaid expenses ;g+N&)n
待处理流动资产损益 Unsettled G/L on current assets "O3tq=Q
待处理固定资产损益 Unsettled G/L on fixed assets i&bA2p3+d
委托贷款-本金 Consignment loan - principle tkeoNuAM
委托贷款-利息 Consignment loan - interest %[Wh [zZy
委托贷款-减值准备 Consignment loan - provision tdBm
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固定资产-房屋建筑物 Fixed assets - Buildings 5
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固定资产-机器设备 Fixed assets - Plant and machinery +"
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures vdivq^%=a
固定资产-运输设备 Fixed assets - Automobiles t5\-v_mG=&
累计折旧 Accumulated depreciation pjKWtY@=X
固定资产减值准备 Impairment of fixed assets f-vCm 5f
工程物资-专用材料 Project material - specific materials il4^zj82
工程物资-专用设备 Project material - specific equipment mqD}BOif
工程物资-预付大型设备款 Project material - prepaid for equipment Lb:g4A"
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _|kxY'_[8
在建工程 Construction in progress jS]ru-5.
在建工程减值准备 Impairment of construction in progress md)c0Bg8~
固定资产清理 Disposal of fixed assets ^oBtfN>4
无形资产-专利权 Intangible assets - patent g:g\>@Umo
无形资产-非专利技术 Intangible assets - industrial property and know-how _{I3i:f9X8
无形资产-商标权 Intangible assets - trademark rights ^ Edfv5
无形资产-土地使用权 Intangible assets - land use rights XixL R
无形资产-商誉 Intangible assets - goodwill BKCA<
无形资产减值准备 Impairment of intangible assets x-WmMfcz&
长期待摊费用 Deferred assets yj 3cyLXw
未确认融资费用 Unrecognized finance fees Yb|c\[ %
其他长期资产 Other long term assets LO9=xGj.
递延税款借项 Deferred assets debits V#2+"(7h
应付票据 Notes payable >)f
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应付帐款 Trade creditors 4[m`#
预收帐款 Adanvances from customers XKj|f`
代销商品款 Consignment-in payables }aa'\8
其他应交款 Other payable to government SA&Rep^
其他应付款 Other creditors > kGGR
应付股利 Proposed dividends JFcLv=U
待转资产价值 Donated assets '.IW.{;$
预计负债 Accrued liabilities dyz2.ZY~2
应付短期债券 Short-term debentures payable @Q)OGjaq
其他流动负债 Other current liabilities TV)h`\|Z*
预提费用 Accrued expenses DU0zez I9
应付工资 Payroll payable jFQQ`O V
应付福利费 Welfare payable l%k\JY-
短期借款-抵押借款 Bank loans - Short term - pledged !`Fxa4i>
短期借款-信用借款 Bank loans - Short term - credit | k&Ck
短期借款-担保借款 Bank loans - Short term - guaranteed l:
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一年内到期长期借款 Long term loans due within one year 'nzg6^I7g
一年内到期长期应付款 Long term payable due within one year h]IxXP?h[
长期借款 Bank loans - Long term fx41,0;gZq
应付债券-债券面值 Bond payable - Par value DrKP%BnS
应付债券-债券溢价 Bond payable - Excess bn|I>e
应付债券-债券折价 Bond payable - Discount ]R+mKUZ9
应付债券-应计利息 Bond payable - Accrued interest -]0OKE&
长期应付款 Long term payable I&D5;8
专项应付款 Specific payable MK%9:wZ
其他长期负债 Other long term liabilities }^ApJS(FQ
应交税金-所得税 Tax payable - income tax [<Mx2<8f
应交税金-增值税 Tax payable - VAT ,Xu-@br{
应交税金-营业税 Tax payable - business tax J
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应交税金-消费税 Tax payable - consumable tax G,&<<2{(f;
应交税金-其他 Tax payable - others i?p$H0bn
递延税款贷项 Deferred taxation credit $SlIr<'*"
股本 Share capital wL+s8#{
已归还投资 Investment returned tURu0`](
利润分配-其他转入 Profit appropriation - other transfer in u
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C.WX.Je
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qzYwt]GNS
利润分配-提取储备基金 Profit appropriation - reserve fund [;n9:Qxf
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rN<0
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pR*VdC _mY
利润分配-利润归还投资 Profit appropriation - return investment by profit `l\7+0W
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F%@A6'c
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aB_F9;IR
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kYzIp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `!obGMTQ<
期初未分配利润 Retained earnings, beginning of the year ef8s<5"4
资本公积-股本溢价 Capital surplus - share premium Yxr>"KH6a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A=$04<nP8!
资本公积-接受现金捐赠 Capital surplus - cash donation d`QN^)F0#
资本公积-股权投资准备 Capital surplus - investment reserve w#ZoZZ wh
资本公积-拨款转入 Capital surplus - subsidiary ]i|h(>QWP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation sQYkQ81
资本公积-其他 Capital surplus - others M1k{t%M+S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m]'#t)B_m
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2Z+Wu3#
盈余公积-储备基金 Surplus reserve - reserve fund ew>XrT=Zm
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d6Ht2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment xsIY7Ss U
主营业务收入 Sales `LrHKb
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主营业务成本 Cost of sales _~'=C#XI)
主营业务税金及附加 Sales tax J9\Cm!H
营业费用 Operating expenses 4V{:uuI;f
管理费用 General and administrative expenses ${<%" hR$
财务费用 Financial expenses tZ]?^_Y1
投资收益 Investment income !]"@kl%
其他业务收入 Other operating income y`L>wq,KU
营业外收入 Non-operating income y%&q/tk
补贴收入 Subsidy income q_MPju&*
其他业务支出 Other operating expenses 57'*w]4f
营业外支出 Non-operating expenses MU($|hwiL
所得税 Income tax
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