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 。 HSC6;~U
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现金 Cash in hand <K,[sy&Qy
银行存款 Cash in bank :ovt?q
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其他货币资金-外埠存款Other monetary assets - cash in other cities a_AJ)
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其他货币资金-银行本票 Other monetary assets - cashier‘s check *F..ZS'$[
其他货币资金-银行汇票 Other monetary assets - bank draft vgN@~Xa
其他货币资金-信用卡 Other monetary assets - credit cards i=V-@|Z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit yeNvQG
其他货币资金-存出投资款 Other monetary assets - cash for investment u9,=po=+7f
短期投资-股票投资 Investments - Short term - stocks 6qf-Y!D5
短期投资-债券投资 Investments - Short term - bonds ;da4\bppt
短期投资-基金投资 Investments - Short term - funds UtPwWB_YV
短期投资-其他投资 Investments - Short term - others 1Df,a#,y"
短期投资跌价准备 Provision for short-term investment _E(x2BS?
长期股权投资-股票投资 Long term equity investment - stocks "G@E6{/
长期股权投资-其他股权投资 Long term equity investment - others EFD?di)s
长期债券投资-债券投资 Long term securities investemnt - bonds G4O3h Y.`
长期债券投资-其他债权投资 Long term securities investment - others SNN#$8\
长期投资减值准备 Provision for long-term investment w?i)/q
应收票据 Notes receivable \ JG
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应收股利 Dividends receivable ]y}Zi
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应收利息 Interest receivable k3#wLJ
应收帐款 Trade debtors f
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h*l
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预付帐款 Prepayment )u-ns5
应收补贴款 Allowance receivable Z"]xdOre
其他应收款 Other debtors 0a@c/XGBp
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~Z7)x7
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其他流动资产 Other current assets y{?Kao7Ij
物资采购 Purchase 3+j^E6@
原材料 Raw materials _=6vW^s
包装物 Packing materials /RMer
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低值易耗品 Low value consumbles AT-0}9z{
材料成本差异 Material cost difference DgVyy&7>
自制半成品 Self-manufactured goods C!hXEtK
库存商品 Finished goods E~}[+X@
商品进销差价 Difference between purchase & sales of commodities d0TgqO{
委托加工物资 Consigned processiong material Vl-D<M+ih
委托代销商品 Consignment-out t={po QC~
受托代销商品 Consignment-in r<v_CFJ
分期收款发出商品 Goods on instalment sales "7:u0p!
存货跌价准备 Provision for obsolete stocks DVbYShB
待摊费用 Prepaid expenses o16d`}/<
待处理流动资产损益 Unsettled G/L on current assets A_aO}oBX
待处理固定资产损益 Unsettled G/L on fixed assets 50COL66:7
委托贷款-本金 Consignment loan - principle ";o~&8?)
委托贷款-利息 Consignment loan - interest M.X}K7Z_/
委托贷款-减值准备 Consignment loan - provision $G)&J2z
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固定资产-房屋建筑物 Fixed assets - Buildings xS-w\vbLV
固定资产-机器设备 Fixed assets - Plant and machinery ~R)1nN|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i:;$oT
固定资产-运输设备 Fixed assets - Automobiles V@Ax}<$A
累计折旧 Accumulated depreciation $vz_%Y
固定资产减值准备 Impairment of fixed assets z"9aAytd
工程物资-专用材料 Project material - specific materials xiEcEz'lk
工程物资-专用设备 Project material - specific equipment O0->sR
工程物资-预付大型设备款 Project material - prepaid for equipment 3F;EE:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production bKTqX[ =
在建工程 Construction in progress 4a#B!x
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在建工程减值准备 Impairment of construction in progress 9#ZzE/
固定资产清理 Disposal of fixed assets .x]'eq}
无形资产-专利权 Intangible assets - patent wE)]
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无形资产-非专利技术 Intangible assets - industrial property and know-how n<=y"*
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights *q+oeAYX
无形资产-商誉 Intangible assets - goodwill ?U
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无形资产减值准备 Impairment of intangible assets YcPKM@xo
长期待摊费用 Deferred assets uQO(?nCi
未确认融资费用 Unrecognized finance fees .V7Y2!4TE
其他长期资产 Other long term assets kBQ5]Q"
递延税款借项 Deferred assets debits p!C_:Z5i
应付票据 Notes payable c]S+70!n
应付帐款 Trade creditors ?56~yQF/2
预收帐款 Adanvances from customers }#1UD
代销商品款 Consignment-in payables g9M')8a n
其他应交款 Other payable to government hkkF1
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其他应付款 Other creditors 7sCR!0
应付股利 Proposed dividends O 0Vn";Q 4
待转资产价值 Donated assets l#
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预计负债 Accrued liabilities Q S5dP
应付短期债券 Short-term debentures payable 6\%r6_.d
其他流动负债 Other current liabilities Og_2k
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预提费用 Accrued expenses 8}Fw%;Cb
应付工资 Payroll payable ~GAlNIv]
应付福利费 Welfare payable ^-
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短期借款-抵押借款 Bank loans - Short term - pledged tq2-.]Y@U
短期借款-信用借款 Bank loans - Short term - credit [8{_i?wY
短期借款-担保借款 Bank loans - Short term - guaranteed vd2uD2%con
一年内到期长期借款 Long term loans due within one year L[`R8n1C
一年内到期长期应付款 Long term payable due within one year '#;,oX~5
长期借款 Bank loans - Long term f+Pg1Q0zI
应付债券-债券面值 Bond payable - Par value 0f_66`
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount Xw&QrTDS`
应付债券-应计利息 Bond payable - Accrued interest Gw{Gt]liq
长期应付款 Long term payable %@M0
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专项应付款 Specific payable #|)JD@;Q
其他长期负债 Other long term liabilities AsTMY02|
应交税金-所得税 Tax payable - income tax ho?|j"/7
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 |!?2OTY
应交税金-消费税 Tax payable - consumable tax \]
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应交税金-其他 Tax payable - others _lP4ez
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递延税款贷项 Deferred taxation credit ls8olLM>
股本 Share capital _C7abw-
已归还投资 Investment returned `I]1l MJ)o
利润分配-其他转入 Profit appropriation - other transfer in AAIyr703cQ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .=
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MAm1w'ol"
利润分配-提取储备基金 Profit appropriation - reserve fund 0X] ekq
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S3%.-)ib
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pko!{,
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利润分配-利润归还投资 Profit appropriation - return investment by profit 1puEP*P
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S!`4Bl
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~9`^72
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $Uv<LVd(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Pn'QOVy
期初未分配利润 Retained earnings, beginning of the year BN<#x@m$]
资本公积-股本溢价 Capital surplus - share premium SX1Fyy6
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B|Rpm^|
资本公积-接受现金捐赠 Capital surplus - cash donation ~frPV8^DP
资本公积-股权投资准备 Capital surplus - investment reserve 3Hb .ZLE#
资本公积-拨款转入 Capital surplus - subsidiary 6xDl=*&%
资本公积-外币资本折算差额 Capital surplus - foreign currency translation l<0[ K(
资本公积-其他 Capital surplus - others ];d5X
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1C5kS[!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lx A<iQia
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve DK#65H'
盈余公积-储备基金 Surplus reserve - reserve fund w@gl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .N-'; %8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Lz#$_Am'H
主营业务收入 Sales e)ZyTuj
主营业务成本 Cost of sales =F^->e0N
主营业务税金及附加 Sales tax )7Ho n
营业费用 Operating expenses D7gX,e
管理费用 General and administrative expenses 9H
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财务费用 Financial expenses {WM&
投资收益 Investment income MA/"UV&M(
其他业务收入 Other operating income 34++Rr [
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营业外收入 Non-operating income xVh\GU855
补贴收入 Subsidy income =
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其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses "tg\yem
所得税 Income tax @'F8 |I 6
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