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 。 L3y`*&e>
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现金 Cash in hand }<g-0&GLm
银行存款 Cash in bank !MQVtn^C#
其他货币资金-外埠存款Other monetary assets - cash in other cities Ygfv?
其他货币资金-银行本票 Other monetary assets - cashier‘s check @&GfCg5Cb
其他货币资金-银行汇票 Other monetary assets - bank draft 9\KMU@Ne
其他货币资金-信用卡 Other monetary assets - credit cards >
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit q,*([yX
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks 4-Cca
短期投资-债券投资 Investments - Short term - bonds >^zbDU1wT
短期投资-基金投资 Investments - Short term - funds fQ_(2+FM
短期投资-其他投资 Investments - Short term - others G~KYFNHr
短期投资跌价准备 Provision for short-term investment fm&pxQjg
长期股权投资-股票投资 Long term equity investment - stocks 0:qR,NW^#
长期股权投资-其他股权投资 Long term equity investment - others c,_??8
长期债券投资-债券投资 Long term securities investemnt - bonds m!_*Q
长期债券投资-其他债权投资 Long term securities investment - others x0$# 8
长期投资减值准备 Provision for long-term investment >!%F$
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应收票据 Notes receivable hvOl9W>
应收股利 Dividends receivable +'!Y[7|9iv
应收利息 Interest receivable -9~WtTaV.H
应收帐款 Trade debtors QV9z81[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 4$_:a?9
预付帐款 Prepayment ;eT+Ly|{
应收补贴款 Allowance receivable y sFp`
其他应收款 Other debtors ,BE4z2a
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets L}\~)
物资采购 Purchase (V9 ;
原材料 Raw materials l&oc/$&|[
包装物 Packing materials ]Ofs,U^
低值易耗品 Low value consumbles !nt[J$.z^
材料成本差异 Material cost difference Rxk0^d:sNi
自制半成品 Self-manufactured goods C}Ucyzfr,p
库存商品 Finished goods \TnRn(Kw
商品进销差价 Difference between purchase & sales of commodities F7 IZ;4cp
委托加工物资 Consigned processiong material sG8G}f
委托代销商品 Consignment-out SCo; Ek
受托代销商品 Consignment-in C5x*t Q|
分期收款发出商品 Goods on instalment sales @tg4rl
存货跌价准备 Provision for obsolete stocks ]8dzTEjk
待摊费用 Prepaid expenses ^!sIEL
待处理流动资产损益 Unsettled G/L on current assets %2^wyVkq:
待处理固定资产损益 Unsettled G/L on fixed assets bW^JR,
委托贷款-本金 Consignment loan - principle z`(">J
委托贷款-利息 Consignment loan - interest ^b^}6L'Z
委托贷款-减值准备 Consignment loan - provision 'o%6TWl9s
固定资产-房屋建筑物 Fixed assets - Buildings O8)N`#1>+
固定资产-机器设备 Fixed assets - Plant and machinery vk.P| Y-;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures =gQ^,x0R9
固定资产-运输设备 Fixed assets - Automobiles #8@o%%Fd
累计折旧 Accumulated depreciation ^j]_MiA4
固定资产减值准备 Impairment of fixed assets /nB|Fo_&Q
工程物资-专用材料 Project material - specific materials = ow=3Ku
工程物资-专用设备 Project material - specific equipment 8ib%CYR
工程物资-预付大型设备款 Project material - prepaid for equipment *^[j6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }0idFotck
在建工程 Construction in progress M*2
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在建工程减值准备 Impairment of construction in progress ]'5 G/H5?;
固定资产清理 Disposal of fixed assets Er@OmNT
无形资产-专利权 Intangible assets - patent +a0` ,Jc
无形资产-非专利技术 Intangible assets - industrial property and know-how jj6yf.r6c
无形资产-商标权 Intangible assets - trademark rights ][`% vj9r
无形资产-土地使用权 Intangible assets - land use rights Cxra(!&
无形资产-商誉 Intangible assets - goodwill 1"UHe*2
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets _(F8}s
未确认融资费用 Unrecognized finance fees <d~si^*\ch
其他长期资产 Other long term assets 6QAhVg: A
递延税款借项 Deferred assets debits d;.H9Ne
应付票据 Notes payable AA<QI' 6
应付帐款 Trade creditors lb\VQZp!y
预收帐款 Adanvances from customers r1/9BTPKdJ
代销商品款 Consignment-in payables ?@CbaX~+K
其他应交款 Other payable to government tR(nD UHV5
其他应付款 Other creditors cG,zO-H
应付股利 Proposed dividends ZY=a[K
待转资产价值 Donated assets FwUgMR*xq
预计负债 Accrued liabilities OxqkpK&
应付短期债券 Short-term debentures payable y~^-I5!_ u
其他流动负债 Other current liabilities <h%I-e6
预提费用 Accrued expenses T,h9xl
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应付工资 Payroll payable t ^~Qv
应付福利费 Welfare payable a!B"WNb+
短期借款-抵押借款 Bank loans - Short term - pledged tn}MKo
短期借款-信用借款 Bank loans - Short term - credit '
r/xBj[Z
短期借款-担保借款 Bank loans - Short term - guaranteed n50WHlMtt
一年内到期长期借款 Long term loans due within one year }/2M?W0
一年内到期长期应付款 Long term payable due within one year 2]=`^rC*
长期借款 Bank loans - Long term lRR A2Kql
应付债券-债券面值 Bond payable - Par value GQ2/3kt
应付债券-债券溢价 Bond payable - Excess '9!J' [W
应付债券-债券折价 Bond payable - Discount ||4T*B06
应付债券-应计利息 Bond payable - Accrued interest _{/[&vJ
长期应付款 Long term payable mM.YZUX
专项应付款 Specific payable X}H?*'-
其他长期负债 Other long term liabilities GA;h7
应交税金-所得税 Tax payable - income tax -ARks_\
应交税金-增值税 Tax payable - VAT !RSJb
应交税金-营业税 Tax payable - business tax L
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应交税金-消费税 Tax payable - consumable tax V.Tn1i-v
应交税金-其他 Tax payable - others =YY 7V!
递延税款贷项 Deferred taxation credit BhhFij4
股本 Share capital yMXf&$C
已归还投资 Investment returned 1>Q4&1Vn
利润分配-其他转入 Profit appropriation - other transfer in qP]1}-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?AK`M #M
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2'u%
利润分配-提取储备基金 Profit appropriation - reserve fund O L 9(~p
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Kc,i$FH
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j4I ~
利润分配-利润归还投资 Profit appropriation - return investment by profit .wB'"z8L
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <Xw\:5
F<7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |}b~YHTs
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N(V_P[]"*,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~LQzt@G4
期初未分配利润 Retained earnings, beginning of the year OrwVRqW-z
资本公积-股本溢价 Capital surplus - share premium OY8P
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Jj?HOtaM
资本公积-接受现金捐赠 Capital surplus - cash donation 2T(7V[C%9
资本公积-股权投资准备 Capital surplus - investment reserve EjMVlZC>
资本公积-拨款转入 Capital surplus - subsidiary <w`EU[y_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {@6:kkd
资本公积-其他 Capital surplus - others `x_}mdR
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E^A S65%bL
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x#gZC1$Y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "c\WZB`|
盈余公积-储备基金 Surplus reserve - reserve fund zK&1ti@wln
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q[?R{w6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment XJ5@/BW
主营业务收入 Sales 83 <CDjD
主营业务成本 Cost of sales uehu\umt=
主营业务税金及附加 Sales tax /l_u $"
营业费用 Operating expenses hQ'W7EF
管理费用 General and administrative expenses @dx8 {oQ
财务费用 Financial expenses 5z =}o/?
投资收益 Investment income k||dX(gl
其他业务收入 Other operating income ` FOCX;
营业外收入 Non-operating income `mA;1S
补贴收入 Subsidy income VXW*LEk
其他业务支出 Other operating expenses ',K:.$My
营业外支出 Non-operating expenses ==Xy'n9'
所得税 Income tax `So/G
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