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 。 YS_;OFsd
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现金 Cash in hand a 1*p*dM#
银行存款 Cash in bank oXgcc*j
其他货币资金-外埠存款Other monetary assets - cash in other cities 6Kz,{F@
其他货币资金-银行本票 Other monetary assets - cashier‘s check ~gt@P
其他货币资金-银行汇票 Other monetary assets - bank draft u ^RxD^=L
其他货币资金-信用卡 Other monetary assets - credit cards 7G],T++N
其他货币资金-信用证保证金 Other monetary assets - L/C deposit >yDZw!C
其他货币资金-存出投资款 Other monetary assets - cash for investment \_f v7Fdp{
短期投资-股票投资 Investments - Short term - stocks `Q,H|hp;k;
短期投资-债券投资 Investments - Short term - bonds ^LLzZnkcZ
短期投资-基金投资 Investments - Short term - funds q@2siI~W
短期投资-其他投资 Investments - Short term - others Znv,9-
短期投资跌价准备 Provision for short-term investment -UT}/:a
长期股权投资-股票投资 Long term equity investment - stocks <gBA1oRz
长期股权投资-其他股权投资 Long term equity investment - others TD_Oo-+\
长期债券投资-债券投资 Long term securities investemnt - bonds Cgc\
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长期债券投资-其他债权投资 Long term securities investment - others cB&:z)i4
长期投资减值准备 Provision for long-term investment QS`]
应收票据 Notes receivable \l3h0R
应收股利 Dividends receivable i@J;G`
应收利息 Interest receivable u]@['
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应收帐款 Trade debtors gQ.Sa
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors akQ7K
预付帐款 Prepayment NGW xN8P6
应收补贴款 Allowance receivable (7*}-Uy[C
其他应收款 Other debtors /Ci<xmP
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <a+Z;>
其他流动资产 Other current assets Y<8
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物资采购 Purchase 3;Fhg!ZO
原材料 Raw materials :BTq!>s
包装物 Packing materials teVM*-
低值易耗品 Low value consumbles Z/J y'$x
材料成本差异 Material cost difference 5kXYeP3:
自制半成品 Self-manufactured goods rrv%~giU
库存商品 Finished goods t#"Grk8Mz&
商品进销差价 Difference between purchase & sales of commodities ?z
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委托加工物资 Consigned processiong material Z%\,w(o[h
委托代销商品 Consignment-out A5w6]: f2
受托代销商品 Consignment-in 0ZO2#>gh$
分期收款发出商品 Goods on instalment sales Y
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存货跌价准备 Provision for obsolete stocks )dSi/
待摊费用 Prepaid expenses 1-QS~)+
待处理流动资产损益 Unsettled G/L on current assets nFs(?Rv*
待处理固定资产损益 Unsettled G/L on fixed assets ;*&-C9b
委托贷款-本金 Consignment loan - principle po7q mLq
委托贷款-利息 Consignment loan - interest OZ!^ak
委托贷款-减值准备 Consignment loan - provision F4{IEZ
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery pb=h/8R
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -Y;3I00(
固定资产-运输设备 Fixed assets - Automobiles L j$;:/G
累计折旧 Accumulated depreciation {1
94!S4z
固定资产减值准备 Impairment of fixed assets t&DEb_"De
工程物资-专用材料 Project material - specific materials WMg~Y"
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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 Om {'1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C"enpc_C/
在建工程 Construction in progress Ecx<OTo
在建工程减值准备 Impairment of construction in progress =mmWl9'mJ
固定资产清理 Disposal of fixed assets nt.y
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无形资产-专利权 Intangible assets - patent RCLeA=/N@0
无形资产-非专利技术 Intangible assets - industrial property and know-how 'A[dCc8O
无形资产-商标权 Intangible assets - trademark rights N)>ID(}F1
无形资产-土地使用权 Intangible assets - land use rights <b<j
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无形资产-商誉 Intangible assets - goodwill jlg(drTo
无形资产减值准备 Impairment of intangible assets $u6
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长期待摊费用 Deferred assets !5?<% *
未确认融资费用 Unrecognized finance fees z&^&K}
其他长期资产 Other long term assets T9q-,w/j;
递延税款借项 Deferred assets debits W`*r>`krVJ
应付票据 Notes payable #LN`X8Wz'
应付帐款 Trade creditors j1HW._G
预收帐款 Adanvances from customers Jpo(Wl
代销商品款 Consignment-in payables S#[j )U-
其他应交款 Other payable to government 8e"gW >f
其他应付款 Other creditors
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应付股利 Proposed dividends IdxzE_@
待转资产价值 Donated assets wn)W
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预计负债 Accrued liabilities 8sK9G`
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应付短期债券 Short-term debentures payable Nl(Foya%)
其他流动负债 Other current liabilities RY*U"G0#w
预提费用 Accrued expenses 7})[lL`\s
应付工资 Payroll payable eQvg7
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应付福利费 Welfare payable d8x;~RA
短期借款-抵押借款 Bank loans - Short term - pledged $
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短期借款-信用借款 Bank loans - Short term - credit y$R_.KbO
短期借款-担保借款 Bank loans - Short term - guaranteed vgN&K@hJ
一年内到期长期借款 Long term loans due within one year N$:8,9.z
一年内到期长期应付款 Long term payable due within one year 7i1q wRv
长期借款 Bank loans - Long term t@+}8^M
应付债券-债券面值 Bond payable - Par value 9k[9P;"F:
应付债券-债券溢价 Bond payable - Excess !_Z&a
应付债券-债券折价 Bond payable - Discount 5.J.RE"M
应付债券-应计利息 Bond payable - Accrued interest , SnSW-P
长期应付款 Long term payable ib791
专项应付款 Specific payable zs#@j v$
其他长期负债 Other long term liabilities ges J/I
应交税金-所得税 Tax payable - income tax Ok\7y-w^
应交税金-增值税 Tax payable - VAT c-FcEW
应交税金-营业税 Tax payable - business tax Ef13Q]9|
应交税金-消费税 Tax payable - consumable tax K)k<Rh[<
应交税金-其他 Tax payable - others TrR8?-
递延税款贷项 Deferred taxation credit }f7j8py
股本 Share capital @2v_pJy^
已归还投资 Investment returned 4]}'Hln*U
利润分配-其他转入 Profit appropriation - other transfer in yyy|Pw4:Z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve KRKCD4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3%=~)7cF
利润分配-提取储备基金 Profit appropriation - reserve fund 8Kk(8a&v
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Tc3yS(aq
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R0
利润分配-利润归还投资 Profit appropriation - return investment by profit 2Q:+_v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends URbletSBQ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4#hSJ(~7S
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends delu1r
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,UdVNA
期初未分配利润 Retained earnings, beginning of the year WQO) =
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资本公积-股本溢价 Capital surplus - share premium K8Y=S12Ti
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mBON$sF|
资本公积-接受现金捐赠 Capital surplus - cash donation [Cv/{f3]u{
资本公积-股权投资准备 Capital surplus - investment reserve w_u\sSQ`!
资本公积-拨款转入 Capital surplus - subsidiary v
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation Uq`'}Vo
资本公积-其他 Capital surplus - others g_COp"!~9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *%@h(js
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i&GH/y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Jo23P.#<
盈余公积-储备基金 Surplus reserve - reserve fund ."y1_dDql
盈余公积-企业发展基金 Surplus reserve - enterprise development fund v0jgki4t
盈余公积-利润归还投资 Surplus reserve - reture investment by investment G+\GaY[
主营业务收入 Sales q;)JISf.
主营业务成本 Cost of sales %z4Nl$\
主营业务税金及附加 Sales tax y9}>: pj4
营业费用 Operating expenses TT3|/zwn
管理费用 General and administrative expenses 85xR2 <:
财务费用 Financial expenses XA
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投资收益 Investment income /FEVmH?
其他业务收入 Other operating income EG |A_m85
营业外收入 Non-operating income mvT(.R ..s
补贴收入 Subsidy income l"]}Ts#
其他业务支出 Other operating expenses t |A-9^t'!
营业外支出 Non-operating expenses %;YHt=(1*X
所得税 Income tax R`^_(y
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