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 。 "n(hfz0y%
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现金 Cash in hand 6xTuNE1
银行存款 Cash in bank X86O lP)eX
其他货币资金-外埠存款Other monetary assets - cash in other cities Yg%I?
其他货币资金-银行本票 Other monetary assets - cashier‘s check 1ySk;;3
其他货币资金-银行汇票 Other monetary assets - bank draft `yrB->|vG
其他货币资金-信用卡 Other monetary assets - credit cards CQF:Rnb
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `T@i. 'X
其他货币资金-存出投资款 Other monetary assets - cash for investment [+T.at
短期投资-股票投资 Investments - Short term - stocks vWzm@
短期投资-债券投资 Investments - Short term - bonds S&Zm0Ku
短期投资-基金投资 Investments - Short term - funds ZxGJzakB5$
短期投资-其他投资 Investments - Short term - others .,<1%-R34q
短期投资跌价准备 Provision for short-term investment N
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长期股权投资-股票投资 Long term equity investment - stocks j
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长期股权投资-其他股权投资 Long term equity investment - others xpV|\2C
长期债券投资-债券投资 Long term securities investemnt - bonds BC&S> #\
长期债券投资-其他债权投资 Long term securities investment - others 46_xyz3+
长期投资减值准备 Provision for long-term investment U)fc*s
应收票据 Notes receivable iVhJ t#_b
应收股利 Dividends receivable o=1Uh,S3R
应收利息 Interest receivable _S<3\%(0
应收帐款 Trade debtors #A1%gIw<v2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors QwW&\h[8?
预付帐款 Prepayment /M1ob: m
应收补贴款 Allowance receivable 4tRYw0f47
其他应收款 Other debtors w'Y7IlC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets BO~0O
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物资采购 Purchase t<.)Z-Ii
原材料 Raw materials vyNxT* ,[K
包装物 Packing materials x9UX!Z5*>
低值易耗品 Low value consumbles i1ixi\P{0
材料成本差异 Material cost difference lA|
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自制半成品 Self-manufactured goods Pr':51(
库存商品 Finished goods hZ?Rof
商品进销差价 Difference between purchase & sales of commodities 6iVxc|Ia
委托加工物资 Consigned processiong material aL+
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委托代销商品 Consignment-out rK' L6o
受托代销商品 Consignment-in UOv+T8f=
分期收款发出商品 Goods on instalment sales ! `
存货跌价准备 Provision for obsolete stocks kJ'[K!r
待摊费用 Prepaid expenses -;s|
待处理流动资产损益 Unsettled G/L on current assets b|l:fT?&
待处理固定资产损益 Unsettled G/L on fixed assets 0fb2;&pUa
委托贷款-本金 Consignment loan - principle Yg]-wQrH
委托贷款-利息 Consignment loan - interest U6glp@s
委托贷款-减值准备 Consignment loan - provision @K &GJ
固定资产-房屋建筑物 Fixed assets - Buildings M8MRoA6F
固定资产-机器设备 Fixed assets - Plant and machinery ZQ4p(6a
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ! E<[JM
固定资产-运输设备 Fixed assets - Automobiles fiK6@,
累计折旧 Accumulated depreciation n`? py
固定资产减值准备 Impairment of fixed assets 5;tD
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工程物资-专用材料 Project material - specific materials $O&b``
工程物资-专用设备 Project material - specific equipment =MQoC:l
工程物资-预付大型设备款 Project material - prepaid for equipment ^cOUQ33
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production t6bV?nc
在建工程 Construction in progress 1{)5<!9! l
在建工程减值准备 Impairment of construction in progress >:74%D0UF
固定资产清理 Disposal of fixed assets }
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无形资产-专利权 Intangible assets - patent /hr7NT{e%v
无形资产-非专利技术 Intangible assets - industrial property and know-how f%is~e~wc
无形资产-商标权 Intangible assets - trademark rights ?&8^&brwG
无形资产-土地使用权 Intangible assets - land use rights $t$ShT)
无形资产-商誉 Intangible assets - goodwill C)um9}
无形资产减值准备 Impairment of intangible assets x,=&JtKVc
长期待摊费用 Deferred assets (yH'{6g\
未确认融资费用 Unrecognized finance fees NO*u9YH?
其他长期资产 Other long term assets B~1_ 28\
递延税款借项 Deferred assets debits q }i]'7
应付票据 Notes payable ,;EIh}
应付帐款 Trade creditors +SP{hHa^
预收帐款 Adanvances from customers |XaIx#n
代销商品款 Consignment-in payables zU5v /'h>d
其他应交款 Other payable to government Z)I+
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其他应付款 Other creditors &PR5q7
应付股利 Proposed dividends MU`1LHg
待转资产价值 Donated assets lp.ldajN
预计负债 Accrued liabilities Km qMFB62
应付短期债券 Short-term debentures payable Y+kfBvxyf
其他流动负债 Other current liabilities E-T)*`e
预提费用 Accrued expenses HZ aV7dOZ8
应付工资 Payroll payable 66g9l9wm(
应付福利费 Welfare payable ?h$NAL?
短期借款-抵押借款 Bank loans - Short term - pledged b)6D_Az7c
短期借款-信用借款 Bank loans - Short term - credit XQY#716)
短期借款-担保借款 Bank loans - Short term - guaranteed "M<8UE \n
一年内到期长期借款 Long term loans due within one year T;Lkaxsn
一年内到期长期应付款 Long term payable due within one year \ ZgE
长期借款 Bank loans - Long term &W|[r(
应付债券-债券面值 Bond payable - Par value p)KheLiZ
应付债券-债券溢价 Bond payable - Excess *z5.vtfu!
应付债券-债券折价 Bond payable - Discount 9&$y
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应付债券-应计利息 Bond payable - Accrued interest iowTLq!?
长期应付款 Long term payable $.Qkb@
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专项应付款 Specific payable GSoX<*i
其他长期负债 Other long term liabilities !O\82d1P
应交税金-所得税 Tax payable - income tax 3U<cWl@
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax Q1U\D
应交税金-消费税 Tax payable - consumable tax \Z?9{J
应交税金-其他 Tax payable - others +Zb;Vn4
递延税款贷项 Deferred taxation credit ,1y@Z 5wy
股本 Share capital GoJ.&aH $
已归还投资 Investment returned TJ2=m9Z
利润分配-其他转入 Profit appropriation - other transfer in Cz9xZA{[M
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T`9lV2x*P
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xe3U`P7(
利润分配-提取储备基金 Profit appropriation - reserve fund 5VfyU8)7X
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AiwOc+R
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &agWaf1%a
利润分配-利润归还投资 Profit appropriation - return investment by profit Z_LFIz*c
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zyk
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^7w+l @
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aHV;N#Lx3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?k+xSV
期初未分配利润 Retained earnings, beginning of the year Jf{*PgP
资本公积-股本溢价 Capital surplus - share premium *l"T$H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation S.mG?zbw
资本公积-股权投资准备 Capital surplus - investment reserve S-a]j;U
资本公积-拨款转入 Capital surplus - subsidiary ;!>rnxB?4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @bi}W`
资本公积-其他 Capital surplus - others ;dkYf24
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3$jT*OyG#
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ab~3{Q]#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4svBzZd
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盈余公积-储备基金 Surplus reserve - reserve fund O\
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund _:ReN_0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `}D,5^9]
主营业务收入 Sales '50OgF'
主营业务成本 Cost of sales )Oq|amvC
主营业务税金及附加 Sales tax $By<$
营业费用 Operating expenses 8f_l}k$Eg
管理费用 General and administrative expenses )~GmU9f
财务费用 Financial expenses OyU5DoDz1
投资收益 Investment income y;4OY
其他业务收入 Other operating income 9Uh"iM
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营业外收入 Non-operating income ]vz%iv_
补贴收入 Subsidy income vt/x
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其他业务支出 Other operating expenses C>ICu*PW
营业外支出 Non-operating expenses `vU%*g&R
所得税 Income tax Y@NNrGDkT*
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