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 。 v^PO|Z
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现金 Cash in hand d5 -qZ{W
银行存款 Cash in bank 3gzXbP,
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check |a@L}m
其他货币资金-银行汇票 Other monetary assets - bank draft ,u m|
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其他货币资金-信用卡 Other monetary assets - credit cards L.IlBjD
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1x^GWtRp
其他货币资金-存出投资款 Other monetary assets - cash for investment !m$jk2<
短期投资-股票投资 Investments - Short term - stocks 8k79&|
短期投资-债券投资 Investments - Short term - bonds Z :gyz$9w
短期投资-基金投资 Investments - Short term - funds JS77M-Ac
短期投资-其他投资 Investments - Short term - others vSh
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短期投资跌价准备 Provision for short-term investment =M-p/uB]
长期股权投资-股票投资 Long term equity investment - stocks =c7;r]
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长期股权投资-其他股权投资 Long term equity investment - others 'q.!|G2U
长期债券投资-债券投资 Long term securities investemnt - bonds \NC3'G:Ii
长期债券投资-其他债权投资 Long term securities investment - others u:EiwRW
长期投资减值准备 Provision for long-term investment ^Dx&|UwiZa
应收票据 Notes receivable w
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应收股利 Dividends receivable >d6| ^h'0
应收利息 Interest receivable adw2x pj
应收帐款 Trade debtors 4P0}+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 11lsf/IP
预付帐款 Prepayment v,t:+
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应收补贴款 Allowance receivable v0y(58Rz.
其他应收款 Other debtors T0
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +|rj4j)L&'
其他流动资产 Other current assets |hQ;l|SWg
物资采购 Purchase @|r{;'
原材料 Raw materials hOeRd#AQK
包装物 Packing materials nDW9NQ
低值易耗品 Low value consumbles Debv4Gr;^
材料成本差异 Material cost difference f 1d?.)
自制半成品 Self-manufactured goods E_`=7i
库存商品 Finished goods +h$
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商品进销差价 Difference between purchase & sales of commodities uq{beC
委托加工物资 Consigned processiong material Wjc'*QCPl
委托代销商品 Consignment-out tVjsRnb{
受托代销商品 Consignment-in d'2A,B~_*
分期收款发出商品 Goods on instalment sales ~5g ~;f[4
存货跌价准备 Provision for obsolete stocks %3rP
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待摊费用 Prepaid expenses \Cj B1]I
待处理流动资产损益 Unsettled G/L on current assets \DzGQ{`~m
待处理固定资产损益 Unsettled G/L on fixed assets <QvOs@i*
委托贷款-本金 Consignment loan - principle Mfs?x
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委托贷款-利息 Consignment loan - interest t^L]/$q
委托贷款-减值准备 Consignment loan - provision ;PH~<T
固定资产-房屋建筑物 Fixed assets - Buildings n*$ g]G$
固定资产-机器设备 Fixed assets - Plant and machinery xkn;,`t^lJ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures H#
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固定资产-运输设备 Fixed assets - Automobiles 4m)n+ll
累计折旧 Accumulated depreciation ww/Uzv
固定资产减值准备 Impairment of fixed assets F5Va+z,jg
工程物资-专用材料 Project material - specific materials 8-i#8'/x
工程物资-专用设备 Project material - specific equipment 7Ix973^
工程物资-预付大型设备款 Project material - prepaid for equipment _j3f Ar(V
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *2?@
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在建工程 Construction in progress $^P0F9~0
在建工程减值准备 Impairment of construction in progress 4Up/p&1@
固定资产清理 Disposal of fixed assets z @Y;r=v
无形资产-专利权 Intangible assets - patent #F#%`Rv1
无形资产-非专利技术 Intangible assets - industrial property and know-how nK,w]{<wG!
无形资产-商标权 Intangible assets - trademark rights 9gFUaDLo
无形资产-土地使用权 Intangible assets - land use rights =}*0-\QG
无形资产-商誉 Intangible assets - goodwill E3i4=!Y
无形资产减值准备 Impairment of intangible assets w &(ag$p'
长期待摊费用 Deferred assets P%6~&woF
未确认融资费用 Unrecognized finance fees R8Tx[CJ5
其他长期资产 Other long term assets >bxS3FCX
递延税款借项 Deferred assets debits ]q.0!lh+WL
应付票据 Notes payable N$DkX)Z
应付帐款 Trade creditors *Uh!>Iv;
预收帐款 Adanvances from customers u"8yK5!
代销商品款 Consignment-in payables '7/)Ot(
其他应交款 Other payable to government _+,TT['57s
其他应付款 Other creditors Rv=YFo[B
应付股利 Proposed dividends G3 m Z($y
待转资产价值 Donated assets "zc l|@
预计负债 Accrued liabilities nEfK53i_
应付短期债券 Short-term debentures payable (ZGbhMK
其他流动负债 Other current liabilities U(Zq= M
预提费用 Accrued expenses pI[uUu7O
应付工资 Payroll payable S 5U;#H
应付福利费 Welfare payable ebq4g387X
短期借款-抵押借款 Bank loans - Short term - pledged ;*N5Y}?j'
短期借款-信用借款 Bank loans - Short term - credit XuTD\g3)
短期借款-担保借款 Bank loans - Short term - guaranteed (mOtU8e
一年内到期长期借款 Long term loans due within one year ~dSr
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一年内到期长期应付款 Long term payable due within one year ~@!bsLSMU
长期借款 Bank loans - Long term XG?8s
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应付债券-债券面值 Bond payable - Par value
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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 N;R^h? '
应付债券-应计利息 Bond payable - Accrued interest q| 7(
长期应付款 Long term payable ':q p05t
专项应付款 Specific payable GB^B r6
其他长期负债 Other long term liabilities 0a7Ppntb@
应交税金-所得税 Tax payable - income tax No$3"4wk
应交税金-增值税 Tax payable - VAT G5!^*jf
应交税金-营业税 Tax payable - business tax [?gP; ,
应交税金-消费税 Tax payable - consumable tax RNL9>
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应交税金-其他 Tax payable - others u?"Vm
递延税款贷项 Deferred taxation credit YQ}o?Q$z
股本 Share capital Fcx&hj1gQ
已归还投资 Investment returned [K Qi.u
利润分配-其他转入 Profit appropriation - other transfer in Kq!3wb;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /}$+uBgJm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~~.}ah/_d
利润分配-提取储备基金 Profit appropriation - reserve fund {I((p_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IgzQr >
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "~nZ GiK
利润分配-利润归还投资 Profit appropriation - return investment by profit >_TZ'FT
利润分配-应付优先股股利 Profit appropriation - preference shares dividends vI?, 47Hj+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f^e)O$N9]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y}
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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 TvM~y\s
期初未分配利润 Retained earnings, beginning of the year WA qINLdX
资本公积-股本溢价 Capital surplus - share premium K:M8h{Ua
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N+|d3X!
资本公积-接受现金捐赠 Capital surplus - cash donation pYg/Zm
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资本公积-股权投资准备 Capital surplus - investment reserve cNrg#Asen&
资本公积-拨款转入 Capital surplus - subsidiary 54,er$$V
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /
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资本公积-其他 Capital surplus - others 965jtn
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =]t| ];c%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4*L_)z&4;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l}
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盈余公积-储备基金 Surplus reserve - reserve fund .`lCWeHN
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6863xOv{T
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \+etCo
主营业务收入 Sales M}a6Vu9
主营业务成本 Cost of sales {ax:RUQxy
主营业务税金及附加 Sales tax F2WKd1U
营业费用 Operating expenses sK{e*[I>W
管理费用 General and administrative expenses x:;kSh
财务费用 Financial expenses 8}[).d160
投资收益 Investment income LLo;\WGZ
其他业务收入 Other operating income '%qr.T
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营业外收入 Non-operating income :h$$J
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补贴收入 Subsidy income a[C@
其他业务支出 Other operating expenses ok[i<zl;'
营业外支出 Non-operating expenses 1x)J[fyId
所得税 Income tax +0&/g&a\R
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