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 。 :B3[:MpL}
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现金 Cash in hand 3 LDS
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银行存款 Cash in bank XO#/Fv!
其他货币资金-外埠存款Other monetary assets - cash in other cities C~fjWz' V
其他货币资金-银行本票 Other monetary assets - cashier‘s check \(226^|j
其他货币资金-银行汇票 Other monetary assets - bank draft XL#[%X9
其他货币资金-信用卡 Other monetary assets - credit cards Vk<
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit QaUm1i#
其他货币资金-存出投资款 Other monetary assets - cash for investment rpeJkG@+
短期投资-股票投资 Investments - Short term - stocks |,9JNm$
短期投资-债券投资 Investments - Short term - bonds kEwaT$
短期投资-基金投资 Investments - Short term - funds _zlqtO
短期投资-其他投资 Investments - Short term - others J+rCxn?;g
短期投资跌价准备 Provision for short-term investment F,
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长期股权投资-股票投资 Long term equity investment - stocks l/;X?g5+
长期股权投资-其他股权投资 Long term equity investment - others %ZHP2j
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长期债券投资-债券投资 Long term securities investemnt - bonds UOQEk22
长期债券投资-其他债权投资 Long term securities investment - others ;iDPn2?6?x
长期投资减值准备 Provision for long-term investment pv|Pm
应收票据 Notes receivable r0p w_j
应收股利 Dividends receivable d%l{V6
应收利息 Interest receivable %%(R@kh
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应收帐款 Trade debtors wFG3KzEq ~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {U&.D
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预付帐款 Prepayment rG,5[/l
应收补贴款 Allowance receivable V_plq6z
其他应收款 Other debtors O=u1u}CP?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets gV&z2S~"
物资采购 Purchase .<kqJ|SVi
原材料 Raw materials 'SQG>F Uy
包装物 Packing materials hiNEJ_f
低值易耗品 Low value consumbles l5L.5$N
材料成本差异 Material cost difference !i=nSqW
自制半成品 Self-manufactured goods 9 \^|6k,
库存商品 Finished goods ~]ZpA-*@Ut
商品进销差价 Difference between purchase & sales of commodities wAnb
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委托加工物资 Consigned processiong material =8U&[F
委托代销商品 Consignment-out H'Yh2a`!o
受托代销商品 Consignment-in V5}B:SUB
分期收款发出商品 Goods on instalment sales Z7 E
存货跌价准备 Provision for obsolete stocks JN7k 2]{
待摊费用 Prepaid expenses 6 uKTGc4
待处理流动资产损益 Unsettled G/L on current assets K~ ;45Z2
待处理固定资产损益 Unsettled G/L on fixed assets /x3/Ubmz~x
委托贷款-本金 Consignment loan - principle qJ0fQI\
委托贷款-利息 Consignment loan - interest B]tIi^
委托贷款-减值准备 Consignment loan - provision T#bu
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固定资产-房屋建筑物 Fixed assets - Buildings IIy~[4dW
固定资产-机器设备 Fixed assets - Plant and machinery ^MBm==heL
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures y"Nsh>h
固定资产-运输设备 Fixed assets - Automobiles ,o]4?-
累计折旧 Accumulated depreciation >>[G1
固定资产减值准备 Impairment of fixed assets ou
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工程物资-专用材料 Project material - specific materials b(9FZ]7S
工程物资-专用设备 Project material - specific equipment 4H@Wc^K
工程物资-预付大型设备款 Project material - prepaid for equipment QBR=0(giF
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production znJ'iVf
在建工程 Construction in progress EI\9_}@,
在建工程减值准备 Impairment of construction in progress 7Pa@1']
固定资产清理 Disposal of fixed assets ?McQr1
无形资产-专利权 Intangible assets - patent ek&kv #G
无形资产-非专利技术 Intangible assets - industrial property and know-how &w=3
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无形资产-商标权 Intangible assets - trademark rights ~F1:N>>_Cf
无形资产-土地使用权 Intangible assets - land use rights 6Zn
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无形资产-商誉 Intangible assets - goodwill !0N7^Z"gtz
无形资产减值准备 Impairment of intangible assets L \;6y*K
长期待摊费用 Deferred assets 6m6zA/
未确认融资费用 Unrecognized finance fees xU%w=0z<
其他长期资产 Other long term assets s|D>-
递延税款借项 Deferred assets debits Z}-Vf$O~
应付票据 Notes payable \e`~i@) ~Z
应付帐款 Trade creditors 2.d| G`
预收帐款 Adanvances from customers umdG(osR
代销商品款 Consignment-in payables >2By
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其他应交款 Other payable to government t='# |');
其他应付款 Other creditors cW+t#>'r
应付股利 Proposed dividends [CAR[
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待转资产价值 Donated assets *3D%<kVl
预计负债 Accrued liabilities , lJv
应付短期债券 Short-term debentures payable YBnA+l*
其他流动负债 Other current liabilities `%j~|i)4
预提费用 Accrued expenses `)QCn<
应付工资 Payroll payable frBX{L
应付福利费 Welfare payable I2H6y"pN
短期借款-抵押借款 Bank loans - Short term - pledged +S=Rn,
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 aH#l9kCb
一年内到期长期借款 Long term loans due within one year d[;.r
一年内到期长期应付款 Long term payable due within one year WKSPBT;
长期借款 Bank loans - Long term b=/curl&
应付债券-债券面值 Bond payable - Par value gkHNRAL
应付债券-债券溢价 Bond payable - Excess \cCV6A[
应付债券-债券折价 Bond payable - Discount G}9=)
应付债券-应计利息 Bond payable - Accrued interest D$JHs4
长期应付款 Long term payable ZNx$r]4nF
专项应付款 Specific payable ]~\sA
其他长期负债 Other long term liabilities 57 #6yXQ
应交税金-所得税 Tax payable - income tax F-*2LMe
应交税金-增值税 Tax payable - VAT WQHd[2Z#e
应交税金-营业税 Tax payable - business tax Vrvic4
应交税金-消费税 Tax payable - consumable tax vp.ZK[/`
应交税金-其他 Tax payable - others wM|"I^[
递延税款贷项 Deferred taxation credit /6_|]ijc
股本 Share capital 2W$cFC
已归还投资 Investment returned HEGKX]
利润分配-其他转入 Profit appropriation - other transfer in )Jv[xY~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f0T,ul,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve > ,DbNmi
利润分配-提取储备基金 Profit appropriation - reserve fund m RZ:ie
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (x q%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B7"PIk
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利润分配-利润归还投资 Profit appropriation - return investment by profit @}:uu$OH
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F0690v0mB[
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve AdWq
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !`7B^RZ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "H
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期初未分配利润 Retained earnings, beginning of the year $2%f 8&
资本公积-股本溢价 Capital surplus - share premium #h@J=Ki
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x=#VX\5k:
资本公积-接受现金捐赠 Capital surplus - cash donation A7c/N=Cp^
资本公积-股权投资准备 Capital surplus - investment reserve XQ*eP?OS{
资本公积-拨款转入 Capital surplus - subsidiary U!m@DJj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation F9*
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资本公积-其他 Capital surplus - others 3T&6opaF
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Xo*DvD
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve PpsIhMq@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qn,O40
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盈余公积-储备基金 Surplus reserve - reserve fund MJ=)v]a
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Zec <m8~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eW>3XD4
主营业务收入 Sales R-:fd!3oQ
主营业务成本 Cost of sales "4%"&2L
主营业务税金及附加 Sales tax \qUKP"dr
营业费用 Operating expenses NuU9~gSQ
管理费用 General and administrative expenses boo
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财务费用 Financial expenses Sc7U|s
投资收益 Investment income `|Or{ih
其他业务收入 Other operating income vp(;W,ba:|
营业外收入 Non-operating income a
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补贴收入 Subsidy income {6oE0;2o'
其他业务支出 Other operating expenses $TI5vhQ
营业外支出 Non-operating expenses A 8 vbQ
所得税 Income tax @X3{
x\i'I
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