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 。 iMv):1p>8
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现金 Cash in hand r:PYAb=g
银行存款 Cash in bank Em4'b1mDX%
其他货币资金-外埠存款Other monetary assets - cash in other cities Pc`)D:/}R
其他货币资金-银行本票 Other monetary assets - cashier‘s check 2I3H?Lrx!m
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards :L6%57
其他货币资金-信用证保证金 Other monetary assets - L/C deposit /3.;sS]B
其他货币资金-存出投资款 Other monetary assets - cash for investment OLWn0
短期投资-股票投资 Investments - Short term - stocks |'lNR)5
短期投资-债券投资 Investments - Short term - bonds D-D8La?0p
短期投资-基金投资 Investments - Short term - funds G*=&yx."E
短期投资-其他投资 Investments - Short term - others +U<.MVOo.
短期投资跌价准备 Provision for short-term investment KYy oN
长期股权投资-股票投资 Long term equity investment - stocks I]HLWF
长期股权投资-其他股权投资 Long term equity investment - others h+7U'+|%A
长期债券投资-债券投资 Long term securities investemnt - bonds x[fp7*TiG
长期债券投资-其他债权投资 Long term securities investment - others {3SK|J`
长期投资减值准备 Provision for long-term investment m^zD']
应收票据 Notes receivable ul
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应收股利 Dividends receivable >Hmho'
应收利息 Interest receivable m;nH
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应收帐款 Trade debtors )y6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 'f0R/6h\3s
预付帐款 Prepayment ^$mCF%e8H
应收补贴款 Allowance receivable T
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其他应收款 Other debtors 3sRI7g
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z:N?T0b(
其他流动资产 Other current assets aK(e%Ed t"
物资采购 Purchase (uX"n`Dk
原材料 Raw materials h#Mx(q
包装物 Packing materials GY5JPl
低值易耗品 Low value consumbles J7`;l6+Gb
材料成本差异 Material cost difference NGRXNh+
自制半成品 Self-manufactured goods ,-kz\N@.
库存商品 Finished goods Ted tmX$
商品进销差价 Difference between purchase & sales of commodities $C,`^n'
委托加工物资 Consigned processiong material `Ba?4_>k
委托代销商品 Consignment-out VZe'6?#
受托代销商品 Consignment-in %{UW!/
分期收款发出商品 Goods on instalment sales s'd\"WaQV
存货跌价准备 Provision for obsolete stocks mwn$ey&QE
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets 9xK#(M
待处理固定资产损益 Unsettled G/L on fixed assets .Wi%V"
委托贷款-本金 Consignment loan - principle uKTYb#
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委托贷款-利息 Consignment loan - interest 6ZwQ/~7H
委托贷款-减值准备 Consignment loan - provision D><^ 7nr%
固定资产-房屋建筑物 Fixed assets - Buildings :o87<)
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固定资产-机器设备 Fixed assets - Plant and machinery D51s)?
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >)Bv>HM
固定资产-运输设备 Fixed assets - Automobiles /!.]Y8yEH
累计折旧 Accumulated depreciation qVO,sKQ{
固定资产减值准备 Impairment of fixed assets a[,p1}!_
工程物资-专用材料 Project material - specific materials L^PBcfg
工程物资-专用设备 Project material - specific equipment >]A#_p
工程物资-预付大型设备款 Project material - prepaid for equipment X)=m4\R
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {iCX?Sb
在建工程 Construction in progress hQz1zG`z7
在建工程减值准备 Impairment of construction in progress naA8RD5/
固定资产清理 Disposal of fixed assets (=Oo=8\
无形资产-专利权 Intangible assets - patent &OkPO|
无形资产-非专利技术 Intangible assets - industrial property and know-how {lUaN0O:
无形资产-商标权 Intangible assets - trademark rights rmFcSolt,f
无形资产-土地使用权 Intangible assets - land use rights knfmJUT
无形资产-商誉 Intangible assets - goodwill meXwmO
无形资产减值准备 Impairment of intangible assets sPl3JP&s
长期待摊费用 Deferred assets >5TXLOYZ
未确认融资费用 Unrecognized finance fees 3hEbM'L
其他长期资产 Other long term assets Okd. ~
递延税款借项 Deferred assets debits H(O|y2
应付票据 Notes payable
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应付帐款 Trade creditors ``@e7~F{
预收帐款 Adanvances from customers J
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代销商品款 Consignment-in payables DMSC(Sz
其他应交款 Other payable to government PsS.lhj0"
其他应付款 Other creditors c+O:n:L
应付股利 Proposed dividends eLV[U
待转资产价值 Donated assets h2= wC.
预计负债 Accrued liabilities X`-o0HG
应付短期债券 Short-term debentures payable Uc
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其他流动负债 Other current liabilities K( ?p]wh
预提费用 Accrued expenses \.GA"_y
应付工资 Payroll payable
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应付福利费 Welfare payable C*11?B[
短期借款-抵押借款 Bank loans - Short term - pledged a]6dhQ`
短期借款-信用借款 Bank loans - Short term - credit ?%D nIl>
短期借款-担保借款 Bank loans - Short term - guaranteed !
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一年内到期长期借款 Long term loans due within one year 8o).q}>&
一年内到期长期应付款 Long term payable due within one year "5Z5x%3I
长期借款 Bank loans - Long term e5"5 U7
应付债券-债券面值 Bond payable - Par value o{l]n*
应付债券-债券溢价 Bond payable - Excess I*g[Y=
应付债券-债券折价 Bond payable - Discount Adfnd
应付债券-应计利息 Bond payable - Accrued interest *Uf>Xr&
长期应付款 Long term payable |@f\[v9`
专项应付款 Specific payable 1CJAFi>%D
其他长期负债 Other long term liabilities 9Sa6v?sRor
应交税金-所得税 Tax payable - income tax }D3hP|.X
应交税金-增值税 Tax payable - VAT 9T1-{s
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应交税金-营业税 Tax payable - business tax ^ ]+vtk
应交税金-消费税 Tax payable - consumable tax =+[`9
应交税金-其他 Tax payable - others sv#b5,>9
递延税款贷项 Deferred taxation credit F ^m;xy
股本 Share capital PeLzZ'$
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已归还投资 Investment returned 0xaK"\Q
利润分配-其他转入 Profit appropriation - other transfer in %ZDO0P !/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 23a:q{R
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vfc,{F=Q
利润分配-提取储备基金 Profit appropriation - reserve fund 0< }BSv
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ()n2 KT
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qagR?)N)u
利润分配-利润归还投资 Profit appropriation - return investment by profit u%=2g'+)_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Qv]rj]%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?N@[R];
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [8Z
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /*GCuc|
期初未分配利润 Retained earnings, beginning of the year GNHW bC6_m
资本公积-股本溢价 Capital surplus - share premium H7meI9L
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _NpxV'E
资本公积-接受现金捐赠 Capital surplus - cash donation hrXk 7}9
资本公积-股权投资准备 Capital surplus - investment reserve (rq(y$N
资本公积-拨款转入 Capital surplus - subsidiary FMWM:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O.8k [Ht
资本公积-其他 Capital surplus - others `lt[Q>Z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4[Wwm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hZ"Sqm]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~]'yUd1gSZ
盈余公积-储备基金 Surplus reserve - reserve fund [N<rPHT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Az:A,;~+,!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment EW+QVu@
主营业务收入 Sales o*oFCR]j
主营业务成本 Cost of sales 0Fsa&<{6?
主营业务税金及附加 Sales tax @18}'k
营业费用 Operating expenses MN:LL
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管理费用 General and administrative expenses tX,x% (
财务费用 Financial expenses 8PWEQ<ev7>
投资收益 Investment income FJT0lC
其他业务收入 Other operating income vskp1 Wi(
营业外收入 Non-operating income -D%mVe)&+
补贴收入 Subsidy income 2@I0p\a
其他业务支出 Other operating expenses d"Zyc(Jk
营业外支出 Non-operating expenses P.mlk>r
所得税 Income tax 6` Aw!&{
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