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 。 |GuKU!
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现金 Cash in hand YN4"O>
银行存款 Cash in bank 0n\^$WY
其他货币资金-外埠存款Other monetary assets - cash in other cities Oq[i &
其他货币资金-银行本票 Other monetary assets - cashier‘s check yB=C5-\F
其他货币资金-银行汇票 Other monetary assets - bank draft K/Sq2:
其他货币资金-信用卡 Other monetary assets - credit cards .r7D)xNa@
其他货币资金-信用证保证金 Other monetary assets - L/C deposit C?{D"f
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其他货币资金-存出投资款 Other monetary assets - cash for investment cJSVT8
短期投资-股票投资 Investments - Short term - stocks NoJUx['6
短期投资-债券投资 Investments - Short term - bonds "
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短期投资-基金投资 Investments - Short term - funds - J{Dxz
短期投资-其他投资 Investments - Short term - others Xm%iPrl D
短期投资跌价准备 Provision for short-term investment B'<!k7Ewy
长期股权投资-股票投资 Long term equity investment - stocks )\D2\1e(c
长期股权投资-其他股权投资 Long term equity investment - others 7Nd*,DV_
长期债券投资-债券投资 Long term securities investemnt - bonds 2wGF-V
长期债券投资-其他债权投资 Long term securities investment - others ^=Q8]W_*
长期投资减值准备 Provision for long-term investment KlY,NSlQ
应收票据 Notes receivable O>nK,.
应收股利 Dividends receivable t3pZjdLJd
应收利息 Interest receivable P8"6"}B;T
应收帐款 Trade debtors ESn6D@"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z~BD(FDI
预付帐款 Prepayment j.<:00<
应收补贴款 Allowance receivable (D0C#<4P
其他应收款 Other debtors \C!%IR
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~5FS|[1L
其他流动资产 Other current assets U~oBNsU"
物资采购 Purchase &t~zD4u B
原材料 Raw materials ;I[ht
包装物 Packing materials oSN8Xn*qr
低值易耗品 Low value consumbles wT
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材料成本差异 Material cost difference 3w
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自制半成品 Self-manufactured goods L[CU
库存商品 Finished goods SAd97A:
商品进销差价 Difference between purchase & sales of commodities UCe,2v%
委托加工物资 Consigned processiong material ".Lhte R?
委托代销商品 Consignment-out !'Pk
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受托代销商品 Consignment-in z\e>DdS
分期收款发出商品 Goods on instalment sales 9 %D$T'K
存货跌价准备 Provision for obsolete stocks : :F!
待摊费用 Prepaid expenses 6e-#XCR{
待处理流动资产损益 Unsettled G/L on current assets w9G_>+?E
待处理固定资产损益 Unsettled G/L on fixed assets \_lG#p|
委托贷款-本金 Consignment loan - principle NS7@8 #C
委托贷款-利息 Consignment loan - interest o9_(DJ<{
委托贷款-减值准备 Consignment loan - provision Y8D7<V~Md
固定资产-房屋建筑物 Fixed assets - Buildings <P|`7wfxE
固定资产-机器设备 Fixed assets - Plant and machinery "Q3PC!7X:5
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x1 .3W j
固定资产-运输设备 Fixed assets - Automobiles kyy0&L
累计折旧 Accumulated depreciation nu#aa#ex>
固定资产减值准备 Impairment of fixed assets t)\D
工程物资-专用材料 Project material - specific materials &=v/VRan[
工程物资-专用设备 Project material - specific equipment ;[;)P tFz\
工程物资-预付大型设备款 Project material - prepaid for equipment mY$nI -P
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }%-UL{3%
在建工程 Construction in progress IUluJ.sXIf
在建工程减值准备 Impairment of construction in progress .tZjdNE(h
固定资产清理 Disposal of fixed assets zj~8>QnKk
无形资产-专利权 Intangible assets - patent H @_eFlT t
无形资产-非专利技术 Intangible assets - industrial property and know-how q,<n,0)K
无形资产-商标权 Intangible assets - trademark rights rFKo E%
无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill -s9 Y(>
无形资产减值准备 Impairment of intangible assets {D;Xa`:O
长期待摊费用 Deferred assets UiJ^~rn
未确认融资费用 Unrecognized finance fees ."~7 \E> t
其他长期资产 Other long term assets #g@
递延税款借项 Deferred assets debits zkjPLeX
应付票据 Notes payable @J~lV\
应付帐款 Trade creditors ]NaMZ
预收帐款 Adanvances from customers l@,); w=_P
代销商品款 Consignment-in payables )m|X;eEo
其他应交款 Other payable to government =giM@MV
其他应付款 Other creditors kV*y_5g
应付股利 Proposed dividends u~'m7
待转资产价值 Donated assets d%}crM-KTL
预计负债 Accrued liabilities "\VW.S
应付短期债券 Short-term debentures payable 9F2P(aS
其他流动负债 Other current liabilities :NwMb^>
预提费用 Accrued expenses pieU|?fQ
应付工资 Payroll payable K!IF?iell
应付福利费 Welfare payable B'G*y2UnG
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit c
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短期借款-担保借款 Bank loans - Short term - guaranteed B6tcKh9d,
一年内到期长期借款 Long term loans due within one year L eG7x7n
一年内到期长期应付款 Long term payable due within one year Eg@R[ ^T
长期借款 Bank loans - Long term Z:\;R{D
应付债券-债券面值 Bond payable - Par value .jU|gf:x
应付债券-债券溢价 Bond payable - Excess pr0@sri@
应付债券-债券折价 Bond payable - Discount , aRJ!AZ
应付债券-应计利息 Bond payable - Accrued interest 3e!3.$4M
长期应付款 Long term payable naec"Kut
专项应付款 Specific payable WmT}t
其他长期负债 Other long term liabilities 8w{#R{w
应交税金-所得税 Tax payable - income tax 09}f\/
应交税金-增值税 Tax payable - VAT ]C}u-B746
应交税金-营业税 Tax payable - business tax GibggOj2Q,
应交税金-消费税 Tax payable - consumable tax AmT|%j&3
应交税金-其他 Tax payable - others l}2%?d
递延税款贷项 Deferred taxation credit ]wkSAi5z*
股本 Share capital 9B!im\]O
已归还投资 Investment returned 9#Aipu\
利润分配-其他转入 Profit appropriation - other transfer in 68&6J's;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /(hP7_]`2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^7ea6G"
利润分配-提取储备基金 Profit appropriation - reserve fund ch5`fm
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *j_fG$10g
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F:*[
利润分配-利润归还投资 Profit appropriation - return investment by profit RE`
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends D,}'E0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #a7Amh\nT
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z ]7;u>2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (n":]8}
期初未分配利润 Retained earnings, beginning of the year 48 c
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资本公积-股本溢价 Capital surplus - share premium M5cOz|j/*R
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0@sr
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资本公积-接受现金捐赠 Capital surplus - cash donation /XWPN(JC?
资本公积-股权投资准备 Capital surplus - investment reserve .R$+#_
资本公积-拨款转入 Capital surplus - subsidiary rj2r# {[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,E*a$cCw
资本公积-其他 Capital surplus - others <FcPxZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o@<6TlZM
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Wvut)T
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E&iWtwkz
盈余公积-储备基金 Surplus reserve - reserve fund Y2=Brtc[@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m'Ek p
盈余公积-利润归还投资 Surplus reserve - reture investment by investment BDRYip[Sa
主营业务收入 Sales \pewbu5^
主营业务成本 Cost of sales A]tf>H#1
主营业务税金及附加 Sales tax 4,w{rmj
营业费用 Operating expenses e\d5SKY
管理费用 General and administrative expenses L6[rvM|9_
财务费用 Financial expenses b2}QoJ@`
投资收益 Investment income u'$yYzBE
其他业务收入 Other operating income :"
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营业外收入 Non-operating income E+^} B/"
补贴收入 Subsidy income PNxVW
其他业务支出 Other operating expenses @Q$/eL
营业外支出 Non-operating expenses 9?g]qy,1)
所得税 Income tax r'9=kx
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