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 。 ;NzS;C'
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现金 Cash in hand gELb(Y\ak
银行存款 Cash in bank \4e6\6 +
其他货币资金-外埠存款Other monetary assets - cash in other cities 2r|!:^'?W
其他货币资金-银行本票 Other monetary assets - cashier‘s check &,B
91H*#
其他货币资金-银行汇票 Other monetary assets - bank draft CD+2
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其他货币资金-信用卡 Other monetary assets - credit cards 4C{3>BE
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @UidQX"b
其他货币资金-存出投资款 Other monetary assets - cash for investment CAD:ifV
短期投资-股票投资 Investments - Short term - stocks v
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短期投资-债券投资 Investments - Short term - bonds DfQD!}=
短期投资-基金投资 Investments - Short term - funds dECH/vJ^
短期投资-其他投资 Investments - Short term - others ?nAKB5=
短期投资跌价准备 Provision for short-term investment a\PvRW*I
长期股权投资-股票投资 Long term equity investment - stocks SZm)`r\A
长期股权投资-其他股权投资 Long term equity investment - others IN%04~=H
长期债券投资-债券投资 Long term securities investemnt - bonds I^z$0
长期债券投资-其他债权投资 Long term securities investment - others ?hQ
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长期投资减值准备 Provision for long-term investment 0fTEb%z8
应收票据 Notes receivable Qe )#'$T
应收股利 Dividends receivable zUhJr$N$
应收利息 Interest receivable *jF VYg
应收帐款 Trade debtors YQ+Kl[ec
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors SLze) ?.
预付帐款 Prepayment HKdR?HM1
应收补贴款 Allowance receivable ]'/ZSy,
其他应收款 Other debtors }w)`)N
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors PNbs7f
其他流动资产 Other current assets :9E_L2M
物资采购 Purchase CF`fn6
原材料 Raw materials UUt631
包装物 Packing materials 9#;UQ.qA
低值易耗品 Low value consumbles
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YL
材料成本差异 Material cost difference :a4FO
自制半成品 Self-manufactured goods 6v9{$:
库存商品 Finished goods [}OL@num
商品进销差价 Difference between purchase & sales of commodities RO"*&o'K'
委托加工物资 Consigned processiong material cCj pQ
委托代销商品 Consignment-out XTZI!
受托代销商品 Consignment-in > HL8hN'q'
分期收款发出商品 Goods on instalment sales c[Mz#BWG
存货跌价准备 Provision for obsolete stocks Z)U#5|sf
待摊费用 Prepaid expenses /e5Fx
待处理流动资产损益 Unsettled G/L on current assets q$Ol"K@
待处理固定资产损益 Unsettled G/L on fixed assets nAp7
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委托贷款-本金 Consignment loan - principle UI4Xv
委托贷款-利息 Consignment loan - interest 995^[c1o6
委托贷款-减值准备 Consignment loan - provision LQMVC^G
固定资产-房屋建筑物 Fixed assets - Buildings 2,>q(M6,EA
固定资产-机器设备 Fixed assets - Plant and machinery +(3PY e\
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )pVxp]EI
固定资产-运输设备 Fixed assets - Automobiles DT=!
累计折旧 Accumulated depreciation e< Ee2pGX
固定资产减值准备 Impairment of fixed assets A*h)p@3t<
工程物资-专用材料 Project material - specific materials mP)<;gm,
工程物资-专用设备 Project material - specific equipment Xm`K@hJ@
工程物资-预付大型设备款 Project material - prepaid for equipment Q#bFW?>y,
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production wBcDL/(>
在建工程 Construction in progress K6,5C0
在建工程减值准备 Impairment of construction in progress ?nFT51t/4
固定资产清理 Disposal of fixed assets ,
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无形资产-专利权 Intangible assets - patent FVsNOU
无形资产-非专利技术 Intangible assets - industrial property and know-how S)"5X)mq
无形资产-商标权 Intangible assets - trademark rights 9tS&$-
无形资产-土地使用权 Intangible assets - land use rights |jV4]7Luq
无形资产-商誉 Intangible assets - goodwill oh;F]*k6
无形资产减值准备 Impairment of intangible assets 5
5oLj.l^j
长期待摊费用 Deferred assets LwUvM
未确认融资费用 Unrecognized finance fees w9}I*Nra
其他长期资产 Other long term assets p;n )YY$
递延税款借项 Deferred assets debits Q9[dUdQm
应付票据 Notes payable XEZ
6%Q_
应付帐款 Trade creditors 0zpP$q$
预收帐款 Adanvances from customers H[x 9 7r
代销商品款 Consignment-in payables ?<w +{
其他应交款 Other payable to government RWBmQg^]X
其他应付款 Other creditors k#%19B
应付股利 Proposed dividends su=.4JcK
待转资产价值 Donated assets (6\A"jey\x
预计负债 Accrued liabilities :;"3k64
应付短期债券 Short-term debentures payable }7$\F!R
其他流动负债 Other current liabilities YA^9, q6u?
预提费用 Accrued expenses UsQv!Cwu^
应付工资 Payroll payable $)@zlnU
应付福利费 Welfare payable Dz)bP{iq"
短期借款-抵押借款 Bank loans - Short term - pledged @F7QQs3
短期借款-信用借款 Bank loans - Short term - credit PJAir8
短期借款-担保借款 Bank loans - Short term - guaranteed XB;;OP12
一年内到期长期借款 Long term loans due within one year 1'_OM h*;
一年内到期长期应付款 Long term payable due within one year qrX6FI
长期借款 Bank loans - Long term PfrW,R~r
应付债券-债券面值 Bond payable - Par value l!i B
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应付债券-债券溢价 Bond payable - Excess <6apv(
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应付债券-债券折价 Bond payable - Discount .^kTb2$X
应付债券-应计利息 Bond payable - Accrued interest uR
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长期应付款 Long term payable _k+Bj.L
专项应付款 Specific payable NHc+QMbou(
其他长期负债 Other long term liabilities 6!Isz1.re
应交税金-所得税 Tax payable - income tax {8jG6
应交税金-增值税 Tax payable - VAT \iVYhl
应交税金-营业税 Tax payable - business tax k LD)<D
应交税金-消费税 Tax payable - consumable tax ;U`HvIch
应交税金-其他 Tax payable - others |J}~a8o
递延税款贷项 Deferred taxation credit 2N,*S
股本 Share capital t%dPj8~
已归还投资 Investment returned .Yu,&HR
利润分配-其他转入 Profit appropriation - other transfer in jEO;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve oW+R:2I~O
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ra*9d]N@
利润分配-提取储备基金 Profit appropriation - reserve fund \aW5V: ?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xUrfH$$!`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund alu`T
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利润分配-利润归还投资 Profit appropriation - return investment by profit L7xTAFe
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Yp
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2dI:],7
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sU}e78m h
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z(%Zji@!N
期初未分配利润 Retained earnings, beginning of the year 0^[$0]Mt[
资本公积-股本溢价 Capital surplus - share premium v^E5'M[A
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |]]fcJOBP
资本公积-接受现金捐赠 Capital surplus - cash donation -0\$JAyrx
资本公积-股权投资准备 Capital surplus - investment reserve A qm0|GlJ
资本公积-拨款转入 Capital surplus - subsidiary 6% ,Q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation be@MQ}6>
资本公积-其他 Capital surplus - others } M~AkJL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W@0(Y9jdg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [wOO)FjT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (^Ln|3iz
盈余公积-储备基金 Surplus reserve - reserve fund `H|g~7KD&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L'6zs:i
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7v:;`6Jb
主营业务收入 Sales n_+Iw,a'm
主营业务成本 Cost of sales 4v?S`w:6
主营业务税金及附加 Sales tax eeX>SL5'i
营业费用 Operating expenses ,#m\W8j
管理费用 General and administrative expenses B=p'2lla
财务费用 Financial expenses ~p 1y+
投资收益 Investment income M>^IQ
其他业务收入 Other operating income @F1pu3E
营业外收入 Non-operating income @rdC/=Y[
补贴收入 Subsidy income
6$Dbeb
其他业务支出 Other operating expenses RcE%?2lD
营业外支出 Non-operating expenses & 3a+6!L[
所得税 Income tax 1GNAx\(
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