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 。 a ]tVd#
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现金 Cash in hand FZE"7ec>m
银行存款 Cash in bank GD_hhDyD
其他货币资金-外埠存款Other monetary assets - cash in other cities *CTlOy
其他货币资金-银行本票 Other monetary assets - cashier‘s check a8Nh=^Py
其他货币资金-银行汇票 Other monetary assets - bank draft O2dW6bt
其他货币资金-信用卡 Other monetary assets - credit cards g0ly
其他货币资金-信用证保证金 Other monetary assets - L/C deposit R2]Z kg
其他货币资金-存出投资款 Other monetary assets - cash for investment 1 \6D '/G
短期投资-股票投资 Investments - Short term - stocks i5?q,_
短期投资-债券投资 Investments - Short term - bonds >{J(>B\
短期投资-基金投资 Investments - Short term - funds :I^;jdL
短期投资-其他投资 Investments - Short term - others _#8RSr8'y
短期投资跌价准备 Provision for short-term investment +<3XJ7D
长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others uurh??R
长期债券投资-债券投资 Long term securities investemnt - bonds T&o(N3
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长期债券投资-其他债权投资 Long term securities investment - others o@i#|kx,
长期投资减值准备 Provision for long-term investment dNL(G%Qj+"
应收票据 Notes receivable DG ;_Vg
应收股利 Dividends receivable Opc
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应收利息 Interest receivable lHe{\N[C
应收帐款 Trade debtors } .y
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors HqD^B[jS
预付帐款 Prepayment ZO$m["|
应收补贴款 Allowance receivable KRMQtgahc
其他应收款 Other debtors 8jo p_PG'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors !SdS
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其他流动资产 Other current assets 3!oi +_
物资采购 Purchase @?
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原材料 Raw materials kw%};;
包装物 Packing materials Vi]W |bP
低值易耗品 Low value consumbles LKOwxF#TKT
材料成本差异 Material cost difference aa#Y=%^
自制半成品 Self-manufactured goods qUGC"<W
库存商品 Finished goods 6'G6<8>-
商品进销差价 Difference between purchase & sales of commodities Df<xWd2
委托加工物资 Consigned processiong material |\IN.W[EL
委托代销商品 Consignment-out "8^
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受托代销商品 Consignment-in 8hJ%JEzga
分期收款发出商品 Goods on instalment sales JJ2_hVU
存货跌价准备 Provision for obsolete stocks @H7d_S
待摊费用 Prepaid expenses }Nm#q@o$P
待处理流动资产损益 Unsettled G/L on current assets ,*hLFaR-
待处理固定资产损益 Unsettled G/L on fixed assets ![_*(8v}S
委托贷款-本金 Consignment loan - principle J1sv[$9
委托贷款-利息 Consignment loan - interest ,J^b0@S
委托贷款-减值准备 Consignment loan - provision h"_;IUZ!
固定资产-房屋建筑物 Fixed assets - Buildings vyX\'r.~7
固定资产-机器设备 Fixed assets - Plant and machinery YS@ypzc/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %9N7Ln|%
固定资产-运输设备 Fixed assets - Automobiles Za3]d+q
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累计折旧 Accumulated depreciation v>Yb/{A
固定资产减值准备 Impairment of fixed assets EGzzHIZ`!
工程物资-专用材料 Project material - specific materials *|C^=*j9
工程物资-专用设备 Project material - specific equipment +|'c>,?2H
工程物资-预付大型设备款 Project material - prepaid for equipment =Og)q$AL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ;HJLs2bP
在建工程 Construction in progress Xr$J9*Jk-
在建工程减值准备 Impairment of construction in progress {kCw+eXn?
固定资产清理 Disposal of fixed assets W;L7SF g)
无形资产-专利权 Intangible assets - patent >qjq=Ege
无形资产-非专利技术 Intangible assets - industrial property and know-how ()Y4v
无形资产-商标权 Intangible assets - trademark rights PHXZ=A+
无形资产-土地使用权 Intangible assets - land use rights uU <=d
无形资产-商誉 Intangible assets - goodwill Yu[ t\/
无形资产减值准备 Impairment of intangible assets NS%xTLow-
长期待摊费用 Deferred assets G{ sOR
未确认融资费用 Unrecognized finance fees ~yfNxH~k
其他长期资产 Other long term assets ;q:zT\A
递延税款借项 Deferred assets debits ,PuL{%PXu
应付票据 Notes payable Ba*,-i3ZK
应付帐款 Trade creditors &U
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预收帐款 Adanvances from customers f]|ysf
代销商品款 Consignment-in payables q[`]D7W
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其他应交款 Other payable to government m~P CB_ifW
其他应付款 Other creditors 6) -X
应付股利 Proposed dividends |_*O '#jx
待转资产价值 Donated assets XY)&}u.
预计负债 Accrued liabilities E^lvbLh'
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities PMh^(j[
预提费用 Accrued expenses q<[_T
应付工资 Payroll payable C8
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应付福利费 Welfare payable D 38$`j
短期借款-抵押借款 Bank loans - Short term - pledged xtE_=5$~
短期借款-信用借款 Bank loans - Short term - credit jN>{'TqW4
短期借款-担保借款 Bank loans - Short term - guaranteed !\i\}feb
一年内到期长期借款 Long term loans due within one year /#-C4
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一年内到期长期应付款 Long term payable due within one year 'EF9Zt8
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value 8a="/J
应付债券-债券溢价 Bond payable - Excess XZJ+h,f
应付债券-债券折价 Bond payable - Discount &8>IeK{I
应付债券-应计利息 Bond payable - Accrued interest V9(@Y
长期应付款 Long term payable rI>aAW'
专项应付款 Specific payable 3'qJ/*]9
其他长期负债 Other long term liabilities W?aI|U1
应交税金-所得税 Tax payable - income tax 7_Z#m (
应交税金-增值税 Tax payable - VAT NufLzg{
应交税金-营业税 Tax payable - business tax 8X`tU<Ab
应交税金-消费税 Tax payable - consumable tax "
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应交税金-其他 Tax payable - others OQT;zqup
递延税款贷项 Deferred taxation credit x&9hI
股本 Share capital \"^w'ng
已归还投资 Investment returned ]Nl=wZ#`
利润分配-其他转入 Profit appropriation - other transfer in S<u-n8bv
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >`wV1^M6?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]dk8lZ;bo
利润分配-提取储备基金 Profit appropriation - reserve fund *@Y3oh}
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund < hO
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #hf
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利润分配-利润归还投资 Profit appropriation - return investment by profit @,u/w4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &)vC;$vD`
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 079'(%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `v}%33$hA
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year {R61cD,n
资本公积-股本溢价 Capital surplus - share premium }_;!hdYq
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1Q4}'0U4
资本公积-接受现金捐赠 Capital surplus - cash donation $dzy%lle
资本公积-股权投资准备 Capital surplus - investment reserve (v|}\?L
资本公积-拨款转入 Capital surplus - subsidiary N:tY":Hi
资本公积-外币资本折算差额 Capital surplus - foreign currency translation bH2MdU
资本公积-其他 Capital surplus - others 0iK;Egwm
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve z$GoaS(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t|<NI+H(e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^#1.l=s
盈余公积-储备基金 Surplus reserve - reserve fund 4*mS y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 13%t"-@bh
盈余公积-利润归还投资 Surplus reserve - reture investment by investment &q