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 。 000$ZsW?
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现金 Cash in hand dyp]y$
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities WR-C_1-pT
其他货币资金-银行本票 Other monetary assets - cashier‘s check 0Fw\iy1o
其他货币资金-银行汇票 Other monetary assets - bank draft N Hh
其他货币资金-信用卡 Other monetary assets - credit cards ?I0 i%nH
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !'gz&3B~h
其他货币资金-存出投资款 Other monetary assets - cash for investment C[KU~@
短期投资-股票投资 Investments - Short term - stocks 2lSM`cw
短期投资-债券投资 Investments - Short term - bonds zo5.}mr+
短期投资-基金投资 Investments - Short term - funds ."^dJ |fN
短期投资-其他投资 Investments - Short term - others .;F+ QP0
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks :aqh8b
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长期股权投资-其他股权投资 Long term equity investment - others o"FX+17
长期债券投资-债券投资 Long term securities investemnt - bonds (g)@wNBW
长期债券投资-其他债权投资 Long term securities investment - others ]EcZ|c7o9y
长期投资减值准备 Provision for long-term investment `%XgGHiE
应收票据 Notes receivable a"DV`jn
应收股利 Dividends receivable ICTtubjV"
应收利息 Interest receivable M+E5PZ|_
应收帐款 Trade debtors (p?3
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors < t (Pw
预付帐款 Prepayment ~76.S
应收补贴款 Allowance receivable Fa!)$eb7
其他应收款 Other debtors yki
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors KVcZ@0[S
其他流动资产 Other current assets ]6;AK\9TM
物资采购 Purchase yUSB{DLpla
原材料 Raw materials g
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包装物 Packing materials 4@V]zfu^Q
低值易耗品 Low value consumbles )ra66E
材料成本差异 Material cost difference xI4I1"
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自制半成品 Self-manufactured goods
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库存商品 Finished goods ThlJhTh<%4
商品进销差价 Difference between purchase & sales of commodities SN{*:\>,
委托加工物资 Consigned processiong material `I>K?
委托代销商品 Consignment-out H/3Zdj 9
受托代销商品 Consignment-in -n
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分期收款发出商品 Goods on instalment sales D,n}Qf!GYk
存货跌价准备 Provision for obsolete stocks h3lDDyu
待摊费用 Prepaid expenses 9i<-\w^$
待处理流动资产损益 Unsettled G/L on current assets f>5RAg
待处理固定资产损益 Unsettled G/L on fixed assets G; [AQ:Iy
委托贷款-本金 Consignment loan - principle .lBY"W&{
委托贷款-利息 Consignment loan - interest 8T)zB6ng
委托贷款-减值准备 Consignment loan - provision &7T
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固定资产-房屋建筑物 Fixed assets - Buildings bVeTseAG
固定资产-机器设备 Fixed assets - Plant and machinery NN 6KLbC(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {~t4
固定资产-运输设备 Fixed assets - Automobiles @,4%8E5
累计折旧 Accumulated depreciation =]QH78\3
固定资产减值准备 Impairment of fixed assets l>UUaf|
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工程物资-专用材料 Project material - specific materials (`]*Y(/2G
工程物资-专用设备 Project material - specific equipment lZM3Q58?\
工程物资-预付大型设备款 Project material - prepaid for equipment @6co\.bv
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production b'1d<sD
在建工程 Construction in progress MgQU6O<
在建工程减值准备 Impairment of construction in progress vNt>ESPB
固定资产清理 Disposal of fixed assets HQ3`:l
无形资产-专利权 Intangible assets - patent R5eB,FN
无形资产-非专利技术 Intangible assets - industrial property and know-how )SX6)__
无形资产-商标权 Intangible assets - trademark rights egvy#2b@
无形资产-土地使用权 Intangible assets - land use rights %W4aKb?BT
无形资产-商誉 Intangible assets - goodwill s!'A\nVV1$
无形资产减值准备 Impairment of intangible assets o~x39
长期待摊费用 Deferred assets *fl{Y(_OO
未确认融资费用 Unrecognized finance fees BO4 K#H7
其他长期资产 Other long term assets K@P`_yx
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递延税款借项 Deferred assets debits v"r9|m~ '
应付票据 Notes payable uR;-eK
应付帐款 Trade creditors +F o$o
预收帐款 Adanvances from customers ,=Nw(GI
代销商品款 Consignment-in payables l^!A
其他应交款 Other payable to government V 7l{hEo3?
其他应付款 Other creditors #t@x6Vt
应付股利 Proposed dividends )4~sQ^}
待转资产价值 Donated assets :@ E1Pun?
预计负债 Accrued liabilities (~Uel1~@
应付短期债券 Short-term debentures payable '}Wu3X
其他流动负债 Other current liabilities u\XkXS`
预提费用 Accrued expenses < m enABN4
应付工资 Payroll payable KR=d"t Qw
应付福利费 Welfare payable ;T.s!B$Uu
短期借款-抵押借款 Bank loans - Short term - pledged fJWxJSdi
短期借款-信用借款 Bank loans - Short term - credit )Ig+uDGk
短期借款-担保借款 Bank loans - Short term - guaranteed b0YiQjS6>
一年内到期长期借款 Long term loans due within one year ?+n&hHRg
一年内到期长期应付款 Long term payable due within one year =_RcoG/^~
长期借款 Bank loans - Long term G#w^:UL
应付债券-债券面值 Bond payable - Par value l
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应付债券-债券溢价 Bond payable - Excess vm\wO._
应付债券-债券折价 Bond payable - Discount E- )VPZ1D
应付债券-应计利息 Bond payable - Accrued interest m_m8c8{Y
长期应付款 Long term payable _ }E-~I>
专项应付款 Specific payable +Y>"/i.
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其他长期负债 Other long term liabilities X,TTM,1w
应交税金-所得税 Tax payable - income tax Qj(vBo?D
应交税金-增值税 Tax payable - VAT [ WV@ w
应交税金-营业税 Tax payable - business tax Y=vVxVI\
应交税金-消费税 Tax payable - consumable tax R:'Ou:Mh
应交税金-其他 Tax payable - others "1XXE3^^
递延税款贷项 Deferred taxation credit s\'y-UITi1
股本 Share capital khU6*`lQ
已归还投资 Investment returned R_1)mPQ^P
利润分配-其他转入 Profit appropriation - other transfer in 8!4~T,9G
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZV'$k\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #NvQmz?J?
利润分配-提取储备基金 Profit appropriation - reserve fund [%@2o<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "]V
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sm 's-gD
利润分配-利润归还投资 Profit appropriation - return investment by profit .
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends m\>|C1oRy
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve AV40:y\RW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S6v!GQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year >i
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资本公积-股本溢价 Capital surplus - share premium ~xGoJrF\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E{tx/$f
资本公积-接受现金捐赠 Capital surplus - cash donation L0rip5[;d
资本公积-股权投资准备 Capital surplus - investment reserve
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资本公积-拨款转入 Capital surplus - subsidiary T~BA)![
资本公积-外币资本折算差额 Capital surplus - foreign currency translation aaDP9FW9e
资本公积-其他 Capital surplus - others t\h$&[[l'z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @;vNX*-J
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qnB<k,8T
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I>PZYh'.T
盈余公积-储备基金 Surplus reserve - reserve fund 96d~~2p
盈余公积-企业发展基金 Surplus reserve - enterprise development fund x^G'rF"nT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9lf*O0Z&n
主营业务收入 Sales [4sEVu}
主营业务成本 Cost of sales zh\p
主营业务税金及附加 Sales tax ,P{m k%=9
营业费用 Operating expenses F^QQ0h]2
管理费用 General and administrative expenses \v+u;6cx_
财务费用 Financial expenses o*">KqU`b
投资收益 Investment income j~;;l!({i
其他业务收入 Other operating income zN#*G
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营业外收入 Non-operating income +#2)kg 9_
补贴收入 Subsidy income e,>%Z@92(
其他业务支出 Other operating expenses jjRUL.
营业外支出 Non-operating expenses IOL L1ar
所得税 Income tax -w1@!Sdd
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