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 。 Y 8n*o3jM
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现金 Cash in hand *{("T
银行存款 Cash in bank r3NdE~OAi
其他货币资金-外埠存款Other monetary assets - cash in other cities Q*N{3G!
其他货币资金-银行本票 Other monetary assets - cashier‘s check nN2huNTf:
其他货币资金-银行汇票 Other monetary assets - bank draft 8AJ#].q0F
其他货币资金-信用卡 Other monetary assets - credit cards FL{$9o\@
其他货币资金-信用证保证金 Other monetary assets - L/C deposit mb>8=hMg
其他货币资金-存出投资款 Other monetary assets - cash for investment OWc~=Cr
短期投资-股票投资 Investments - Short term - stocks cN:dy#
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds ZY|$[>X!
短期投资-其他投资 Investments - Short term - others `^HK-t4q
短期投资跌价准备 Provision for short-term investment g3
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长期股权投资-股票投资 Long term equity investment - stocks []$L"?]0uk
长期股权投资-其他股权投资 Long term equity investment - others 7
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长期债券投资-债券投资 Long term securities investemnt - bonds fXe$Ug|5a
长期债券投资-其他债权投资 Long term securities investment - others aHdQi,=z
长期投资减值准备 Provision for long-term investment z22:O"UHa
应收票据 Notes receivable w! PguP
应收股利 Dividends receivable NM"5.
应收利息 Interest receivable W]5Hc|!^^
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "r~/E|Da<
预付帐款 Prepayment ^ X-6j[".
应收补贴款 Allowance receivable j[A:So
其他应收款 Other debtors mqtYny'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -zzoz x]S=
其他流动资产 Other current assets .^6yCs5~`
物资采购 Purchase S%jW}v';
原材料 Raw materials =6
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包装物 Packing materials `nRF"T_
低值易耗品 Low value consumbles 1ozb
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材料成本差异 Material cost difference w*]FJ-b<.j
自制半成品 Self-manufactured goods h'+F'1=
库存商品 Finished goods "d`u#YmR
商品进销差价 Difference between purchase & sales of commodities "yc|ng
委托加工物资 Consigned processiong material Ciy%7_~\
委托代销商品 Consignment-out ]_j={0%
受托代销商品 Consignment-in DkSs^ym
分期收款发出商品 Goods on instalment sales B1A:}#
存货跌价准备 Provision for obsolete stocks /Pxny3
待摊费用 Prepaid expenses V%B~ q`4
待处理流动资产损益 Unsettled G/L on current assets [C\B2iU7_M
待处理固定资产损益 Unsettled G/L on fixed assets ];'7~",Y
委托贷款-本金 Consignment loan - principle tXuf !
委托贷款-利息 Consignment loan - interest iuA_Jr
委托贷款-减值准备 Consignment loan - provision <kk!ns I
固定资产-房屋建筑物 Fixed assets - Buildings TT n
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固定资产-机器设备 Fixed assets - Plant and machinery ]:;dJc'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures B}"V.Msv/
固定资产-运输设备 Fixed assets - Automobiles }>EWFE`
累计折旧 Accumulated depreciation 3~{0X-
固定资产减值准备 Impairment of fixed assets ?E<9H/
工程物资-专用材料 Project material - specific materials JLt%G^W>
工程物资-专用设备 Project material - specific equipment ~(#
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工程物资-预付大型设备款 Project material - prepaid for equipment I9dX\w}
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "jLC!h^N
在建工程 Construction in progress !zsrORF{
在建工程减值准备 Impairment of construction in progress
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固定资产清理 Disposal of fixed assets 7xFZJ#
无形资产-专利权 Intangible assets - patent +* j8[sz
无形资产-非专利技术 Intangible assets - industrial property and know-how ?\)h2oi!F5
无形资产-商标权 Intangible assets - trademark rights %WC^aKfY
无形资产-土地使用权 Intangible assets - land use rights {5fL!`6w
无形资产-商誉 Intangible assets - goodwill 1rS8+!9C
无形资产减值准备 Impairment of intangible assets CYlS8j
长期待摊费用 Deferred assets p I~;3T:!
未确认融资费用 Unrecognized finance fees S{3c}>n
其他长期资产 Other long term assets , 6Jw
递延税款借项 Deferred assets debits 80`$F{xcX
应付票据 Notes payable /\;m/cwrl"
应付帐款 Trade creditors -w>ss&
预收帐款 Adanvances from customers =ZO lE|4
代销商品款 Consignment-in payables $$uMu{?0i
其他应交款 Other payable to government \ @[Q3.
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其他应付款 Other creditors C#4_`4{
应付股利 Proposed dividends *Hi}FI
待转资产价值 Donated assets 0m=57c$O
预计负债 Accrued liabilities 'kco.
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应付短期债券 Short-term debentures payable c-v-UO%
其他流动负债 Other current liabilities rL&Mq}7QK
预提费用 Accrued expenses j@w1S[vt
应付工资 Payroll payable (,tu7u{
应付福利费 Welfare payable }-J0cV
短期借款-抵押借款 Bank loans - Short term - pledged !A1~{G2VL_
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed oH!O{pQK}
一年内到期长期借款 Long term loans due within one year H Tv#2WX
一年内到期长期应付款 Long term payable due within one year 0AdxV?6z
长期借款 Bank loans - Long term ?Pa(e)8\
应付债券-债券面值 Bond payable - Par value x$bUd 9
应付债券-债券溢价 Bond payable - Excess H9PnJr8 \
应付债券-债券折价 Bond payable - Discount h5pfmN\-5
应付债券-应计利息 Bond payable - Accrued interest 3kk^hvB+f
长期应付款 Long term payable ~**x_ v
专项应付款 Specific payable R&BWCC{
其他长期负债 Other long term liabilities pkae91
应交税金-所得税 Tax payable - income tax A)V*faD
应交税金-增值税 Tax payable - VAT n>R(e>
应交税金-营业税 Tax payable - business tax F>3 o0ke}
应交税金-消费税 Tax payable - consumable tax ><Zu+HX
应交税金-其他 Tax payable - others f$6N
递延税款贷项 Deferred taxation credit pf107S
股本 Share capital 1DhC,)+D}q
已归还投资 Investment returned "M!m-]
利润分配-其他转入 Profit appropriation - other transfer in G}^=(,jl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (ie%zrhS
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5OtdB'UITd
利润分配-提取储备基金 Profit appropriation - reserve fund =4co$oD}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1kw*Q:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q$:Q6/5.
利润分配-利润归还投资 Profit appropriation - return investment by profit 6_])(F3+w.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =JgR c7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VgODv
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'vZIAnB8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]K*R[
期初未分配利润 Retained earnings, beginning of the year 'j<u0'K@
资本公积-股本溢价 Capital surplus - share premium ^/#G,MxNy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :i4(cap&}F
资本公积-接受现金捐赠 Capital surplus - cash donation Su"Z3gm5Kw
资本公积-股权投资准备 Capital surplus - investment reserve 9#@s(s
资本公积-拨款转入 Capital surplus - subsidiary K%+4M#jj5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation l>b'b e9
资本公积-其他 Capital surplus - others d
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BZHoRd{EH
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +(92}~RK
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2dkWzx
盈余公积-储备基金 Surplus reserve - reserve fund j&_>_*.y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +:-xV
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0bM_EC
主营业务收入 Sales b<~-s sL7a
主营业务成本 Cost of sales p\&/m
主营业务税金及附加 Sales tax )!\6 "{
营业费用 Operating expenses L;u 5
管理费用 General and administrative expenses W
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财务费用 Financial expenses NRJp8G Z%U
投资收益 Investment income V%PQlc.X
其他业务收入 Other operating income mV`R'*1UC
营业外收入 Non-operating income _^#eO`4"
补贴收入 Subsidy income H.4ISmXU
其他业务支出 Other operating expenses VGD~) z57
营业外支出 Non-operating expenses 2#R$-*;#
所得税 Income tax 4S~kNp$
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