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 。 2#n4t2p
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现金 Cash in hand zk[%YG&
银行存款 Cash in bank Daa2.*
其他货币资金-外埠存款Other monetary assets - cash in other cities .Jt&6N
其他货币资金-银行本票 Other monetary assets - cashier‘s check SOyE$GoOsx
其他货币资金-银行汇票 Other monetary assets - bank draft qq&G~y
其他货币资金-信用卡 Other monetary assets - credit cards QPi]5z?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit sW":~=H
其他货币资金-存出投资款 Other monetary assets - cash for investment GHMoT
短期投资-股票投资 Investments - Short term - stocks g2=5IU<
短期投资-债券投资 Investments - Short term - bonds 4s!rrDN
短期投资-基金投资 Investments - Short term - funds p2|BbC\N
短期投资-其他投资 Investments - Short term - others V01-n{~G
短期投资跌价准备 Provision for short-term investment JZ[~3swR
长期股权投资-股票投资 Long term equity investment - stocks !cs+tm3
长期股权投资-其他股权投资 Long term equity investment - others iB Ld*B|#K
长期债券投资-债券投资 Long term securities investemnt - bonds f!`,!dZgkd
长期债券投资-其他债权投资 Long term securities investment - others %5=XszS
长期投资减值准备 Provision for long-term investment \(lt [=
应收票据 Notes receivable M'=27!D^
应收股利 Dividends receivable ])=k";76
应收利息 Interest receivable /"t*gN=wrF
应收帐款 Trade debtors pcM'j#;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 5-L?JD4&
预付帐款 Prepayment y[*Bw)F\N
应收补贴款 Allowance receivable Fejs9'c
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其他应收款 Other debtors 8F(_V qu
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =TDK$Ek
其他流动资产 Other current assets H1PW/AW
物资采购 Purchase *pMgjr
原材料 Raw materials p;!'5 f
包装物 Packing materials "+
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低值易耗品 Low value consumbles V`KXfY
材料成本差异 Material cost difference V~+{douq
自制半成品 Self-manufactured goods .[1"Med J
库存商品 Finished goods JLsy|}>
商品进销差价 Difference between purchase & sales of commodities =Tf
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委托加工物资 Consigned processiong material a*d>WN.;U
委托代销商品 Consignment-out 3A_7R-sQ
受托代销商品 Consignment-in R{~Yh.)~
分期收款发出商品 Goods on instalment sales #\G{2\R
存货跌价准备 Provision for obsolete stocks `Jh> 1l
待摊费用 Prepaid expenses &p1Et
待处理流动资产损益 Unsettled G/L on current assets 3S-n sMs.
待处理固定资产损益 Unsettled G/L on fixed assets ~n#rATbxf
委托贷款-本金 Consignment loan - principle JVA JLq
委托贷款-利息 Consignment loan - interest .(tga&]
委托贷款-减值准备 Consignment loan - provision goi5I(yn^
固定资产-房屋建筑物 Fixed assets - Buildings Be{7Rj v
固定资产-机器设备 Fixed assets - Plant and machinery Oo<^~d2=
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures n&=3Knbd@d
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation (5%OAjW
固定资产减值准备 Impairment of fixed assets 3&!X
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工程物资-专用材料 Project material - specific materials -I.OvzQ*
工程物资-专用设备 Project material - specific equipment "E;]?s9x
工程物资-预付大型设备款 Project material - prepaid for equipment 3tMFJ ;*`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {~a=aOS
在建工程 Construction in progress Y@._dliM
在建工程减值准备 Impairment of construction in progress 7WG"_A~V
固定资产清理 Disposal of fixed assets . gK*Jpmx
无形资产-专利权 Intangible assets - patent m!s/L,iJJ
无形资产-非专利技术 Intangible assets - industrial property and know-how sm-RpZ&|
无形资产-商标权 Intangible assets - trademark rights l6.z-Qw
无形资产-土地使用权 Intangible assets - land use rights _dY6Ip%
无形资产-商誉 Intangible assets - goodwill `Td 0R!
无形资产减值准备 Impairment of intangible assets X8Px
长期待摊费用 Deferred assets |q5R5mQ
未确认融资费用 Unrecognized finance fees ajuwP1I
其他长期资产 Other long term assets -Cwx %
递延税款借项 Deferred assets debits n%I%O7
应付票据 Notes payable r5z_{g
应付帐款 Trade creditors yz!j9
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预收帐款 Adanvances from customers Hq h
代销商品款 Consignment-in payables 4"fiEt,t<x
其他应交款 Other payable to government \+mc
其他应付款 Other creditors ;"=a-$vm
应付股利 Proposed dividends ["}0umt
待转资产价值 Donated assets Wa%Zt*7
预计负债 Accrued liabilities }3cOZd_,t
应付短期债券 Short-term debentures payable /GNLZm^
其他流动负债 Other current liabilities D^To:N7U
预提费用 Accrued expenses oJw~g[
应付工资 Payroll payable >h/J{T(P>h
应付福利费 Welfare payable m98j`t
短期借款-抵押借款 Bank loans - Short term - pledged MzRURH,
短期借款-信用借款 Bank loans - Short term - credit +rbj%v}Fh
短期借款-担保借款 Bank loans - Short term - guaranteed r#wMd9])
一年内到期长期借款 Long term loans due within one year 0n+Wv@/
一年内到期长期应付款 Long term payable due within one year r*<)QP^B~
长期借款 Bank loans - Long term uYAPGs#k
应付债券-债券面值 Bond payable - Par value HONrt|c
应付债券-债券溢价 Bond payable - Excess ;JMd(\+-
应付债券-债券折价 Bond payable - Discount KFBo1^9N
应付债券-应计利息 Bond payable - Accrued interest @a)
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长期应付款 Long term payable `<2y
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专项应付款 Specific payable r'M|mQ$s>
其他长期负债 Other long term liabilities KK`P<^8J
应交税金-所得税 Tax payable - income tax /u{ 9UR[g
应交税金-增值税 Tax payable - VAT ,JyE7h2%i
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax g?!vRid@S
应交税金-其他 Tax payable - others XX",&cp02V
递延税款贷项 Deferred taxation credit &GcWv+p
股本 Share capital >I Aw
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已归还投资 Investment returned $QmP'
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利润分配-其他转入 Profit appropriation - other transfer in MCU{@\?Xf
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1SeDrzLA
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?U:?o_w
利润分配-提取储备基金 Profit appropriation - reserve fund @yPa9Ug(V
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund sY!PXD0Q
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P9vN5|"M
利润分配-利润归还投资 Profit appropriation - return investment by profit P0,)
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends |U%S<X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Qfr%BQV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b5_(Fv
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :;\>jxA
期初未分配利润 Retained earnings, beginning of the year 'x
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资本公积-股本溢价 Capital surplus - share premium _|rrl
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B\A2Vm`&
资本公积-接受现金捐赠 Capital surplus - cash donation di}YHMTx
资本公积-股权投资准备 Capital surplus - investment reserve 3 <RkUmR
资本公积-拨款转入 Capital surplus - subsidiary ;LNFPo
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -8; ,#
资本公积-其他 Capital surplus - others Ha9A5Ao}0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'h_PJ%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J6/Mm7R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T;X8T
盈余公积-储备基金 Surplus reserve - reserve fund h"cLZM:6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund h7<Z
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment w35r\x +
主营业务收入 Sales 7$x~}*u
主营业务成本 Cost of sales q}*"0r
主营业务税金及附加 Sales tax O79;tA<k
营业费用 Operating expenses '`$a l7D
管理费用 General and administrative expenses <_
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财务费用 Financial expenses 2KMLpO&De
投资收益 Investment income u{xjFx-
其他业务收入 Other operating income V*xT5TljS-
营业外收入 Non-operating income #+p30?r0y
补贴收入 Subsidy income R X:wt
其他业务支出 Other operating expenses gsd9QW
营业外支出 Non-operating expenses j7=I!<w V
所得税 Income tax 5*~Mv<#
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