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 。 WZ CI*'
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现金 Cash in hand 4V+bE$Wu
银行存款 Cash in bank Ew8@{X
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其他货币资金-外埠存款Other monetary assets - cash in other cities eADCT
其他货币资金-银行本票 Other monetary assets - cashier‘s check =xI;D,@S
其他货币资金-银行汇票 Other monetary assets - bank draft ;ArwEzo(
其他货币资金-信用卡 Other monetary assets - credit cards ":!$Jnj,
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ai!u+L
其他货币资金-存出投资款 Other monetary assets - cash for investment 384n1?
短期投资-股票投资 Investments - Short term - stocks o4Q?K.9c
短期投资-债券投资 Investments - Short term - bonds t>j_C{X1(
短期投资-基金投资 Investments - Short term - funds _#8hgwf>
短期投资-其他投资 Investments - Short term - others S$mv(C
短期投资跌价准备 Provision for short-term investment vm [lMx
长期股权投资-股票投资 Long term equity investment - stocks <L}@p8Lq
长期股权投资-其他股权投资 Long term equity investment - others =?i?-6M
长期债券投资-债券投资 Long term securities investemnt - bonds 1.3#PdMR,
长期债券投资-其他债权投资 Long term securities investment - others R/hf"E1
长期投资减值准备 Provision for long-term investment eM7@!CdA9q
应收票据 Notes receivable u?^V4 +V
应收股利 Dividends receivable Z\!,f.>g
应收利息 Interest receivable g3^s_*A
应收帐款 Trade debtors y=3 dGOFB
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors PgBEe
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预付帐款 Prepayment I7ao2aS
应收补贴款 Allowance receivable ]J7qsMw
其他应收款 Other debtors (v]%kXy/G
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors opcanl9pSW
其他流动资产 Other current assets "hIYf7r##
物资采购 Purchase 'Y?-."eKh
原材料 Raw materials u64#,mC[*
包装物 Packing materials %|-N{> wKy
低值易耗品 Low value consumbles bvox7V>
材料成本差异 Material cost difference @Z5q2Q
自制半成品 Self-manufactured goods ;_}pIO
库存商品 Finished goods ]S2rqKB
商品进销差价 Difference between purchase & sales of commodities Ot=>~(u0
委托加工物资 Consigned processiong material 8v$q+Wic
委托代销商品 Consignment-out wh:;G`6S
受托代销商品 Consignment-in T.bFB+'E|
分期收款发出商品 Goods on instalment sales :5YIoC
存货跌价准备 Provision for obsolete stocks QoD_`d
待摊费用 Prepaid expenses u0C:q`;z
待处理流动资产损益 Unsettled G/L on current assets d4Uw+3ikW
待处理固定资产损益 Unsettled G/L on fixed assets ]*0zir/
委托贷款-本金 Consignment loan - principle QkrQM&Im
委托贷款-利息 Consignment loan - interest )_#V>cvNG
委托贷款-减值准备 Consignment loan - provision so-5%S
固定资产-房屋建筑物 Fixed assets - Buildings |x}TpM;ni
固定资产-机器设备 Fixed assets - Plant and machinery aV;|2}q "
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 8}QM~&&.
固定资产-运输设备 Fixed assets - Automobiles iOfm:DTPr
累计折旧 Accumulated depreciation :.:^\Q0
固定资产减值准备 Impairment of fixed assets C,| &
工程物资-专用材料 Project material - specific materials Jqoo&T")
工程物资-专用设备 Project material - specific equipment l+ }
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工程物资-预付大型设备款 Project material - prepaid for equipment
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dX[I
:,z*
在建工程 Construction in progress LjZlKB5C
在建工程减值准备 Impairment of construction in progress
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固定资产清理 Disposal of fixed assets fNNl1Vls
无形资产-专利权 Intangible assets - patent SmXoNiM"y
无形资产-非专利技术 Intangible assets - industrial property and know-how FXCBX:LnvU
无形资产-商标权 Intangible assets - trademark rights *|rdR2R!
无形资产-土地使用权 Intangible assets - land use rights \@Wv{0a(
无形资产-商誉 Intangible assets - goodwill WK%cbFq(
无形资产减值准备 Impairment of intangible assets ;dIk$_FN
长期待摊费用 Deferred assets axQ>~vWN/
未确认融资费用 Unrecognized finance fees j0l,1=^>l
其他长期资产 Other long term assets m6Dm1'+
递延税款借项 Deferred assets debits E$"NOR
应付票据 Notes payable e!u]l
应付帐款 Trade creditors :6Ri%
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预收帐款 Adanvances from customers |rx5O5p
代销商品款 Consignment-in payables {&1L &f<
其他应交款 Other payable to government Wa;N(zw0h
其他应付款 Other creditors
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应付股利 Proposed dividends M9"Bx/
待转资产价值 Donated assets ]E9iaq6Z
预计负债 Accrued liabilities +d,
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应付短期债券 Short-term debentures payable sI,cX#h&Y
其他流动负债 Other current liabilities gawY{Jr8I
预提费用 Accrued expenses {;$oC4
应付工资 Payroll payable 9<mMU:
应付福利费 Welfare payable jCqz^5=$
短期借款-抵押借款 Bank loans - Short term - pledged ,TBOEu."4
短期借款-信用借款 Bank loans - Short term - credit C4m+Ta%
短期借款-担保借款 Bank loans - Short term - guaranteed 1}VaBsEV
一年内到期长期借款 Long term loans due within one year CHnclT
一年内到期长期应付款 Long term payable due within one year !W}sOK7#
长期借款 Bank loans - Long term f 3UCELJ
应付债券-债券面值 Bond payable - Par value ;4O[/;i
应付债券-债券溢价 Bond payable - Excess 7L~*%j
应付债券-债券折价 Bond payable - Discount & SXw=;B
应付债券-应计利息 Bond payable - Accrued interest fJFNS
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长期应付款 Long term payable /^=1]+_!
专项应付款 Specific payable }Rh\JDiQ
其他长期负债 Other long term liabilities 6uE20O<z]
应交税金-所得税 Tax payable - income tax &}DfIP<
应交税金-增值税 Tax payable - VAT lZk
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应交税金-营业税 Tax payable - business tax [ycX)iM
应交税金-消费税 Tax payable - consumable tax 9p_?t'&>q
应交税金-其他 Tax payable - others s&73g0$$
递延税款贷项 Deferred taxation credit l7QxngWw
股本 Share capital I%d=c
0>%
已归还投资 Investment returned dGZie.Zx
利润分配-其他转入 Profit appropriation - other transfer in tLzLO#/n
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .`D'eS6b
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,dRaV</2
利润分配-提取储备基金 Profit appropriation - reserve fund #Y5k/NPg
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nj9A-*0g6N
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m]qw8BoU`F
利润分配-利润归还投资 Profit appropriation - return investment by profit "7cty\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /k'7j*t Z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "#C2+S
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7|}4UXr7y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #*h\U]=VS
期初未分配利润 Retained earnings, beginning of the year R3B+vLGX
资本公积-股本溢价 Capital surplus - share premium \ eHOHHAGW
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve SVU>q:ab
资本公积-接受现金捐赠 Capital surplus - cash donation MCN>3/81
资本公积-股权投资准备 Capital surplus - investment reserve (3n "a'
资本公积-拨款转入 Capital surplus - subsidiary :FAPH8]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation uw mN!!TS
资本公积-其他 Capital surplus - others 4 OPY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NK|UeL7ght
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =Jm[1Mgt
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P~ObxY|
盈余公积-储备基金 Surplus reserve - reserve fund ;!<}oZp{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund e:O,$R#g
盈余公积-利润归还投资 Surplus reserve - reture investment by investment xsa`R^5/c
主营业务收入 Sales kjYM&q
主营业务成本 Cost of sales w)dnmrKDZg
主营业务税金及附加 Sales tax )oIh?-WL
营业费用 Operating expenses a_Y<daRO
管理费用 General and administrative expenses +M"j#H
财务费用 Financial expenses #/>TuJc
投资收益 Investment income y% bIO6u:
其他业务收入 Other operating income Tpl]\L1v-
营业外收入 Non-operating income ;UQza ]i
补贴收入 Subsidy income ;,bgJgK
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses ACyK#5E
所得税 Income tax fo ~uI(rk
l<6GZ