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 。 U)TUOwF
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现金 Cash in hand _~m5^Q&
银行存款 Cash in bank -]Bq|qTH[(
其他货币资金-外埠存款Other monetary assets - cash in other cities _rMg}F"
其他货币资金-银行本票 Other monetary assets - cashier‘s check W ~<^L\Lu
其他货币资金-银行汇票 Other monetary assets - bank draft $GV7
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其他货币资金-信用卡 Other monetary assets - credit cards 'ycJMYP8
其他货币资金-信用证保证金 Other monetary assets - L/C deposit [|wZ77\
其他货币资金-存出投资款 Other monetary assets - cash for investment sfH_5
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短期投资-股票投资 Investments - Short term - stocks DPY}?dC
短期投资-债券投资 Investments - Short term - bonds @)+
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短期投资-基金投资 Investments - Short term - funds W-f=]eWg
短期投资-其他投资 Investments - Short term - others f^ZRT@`O
短期投资跌价准备 Provision for short-term investment wSL}`C gU
长期股权投资-股票投资 Long term equity investment - stocks ,oe <
长期股权投资-其他股权投资 Long term equity investment - others a~`eQ_ND
长期债券投资-债券投资 Long term securities investemnt - bonds R+:yVi[F]U
长期债券投资-其他债权投资 Long term securities investment - others y8Ir@qp5
长期投资减值准备 Provision for long-term investment CZe ]kXNv
应收票据 Notes receivable .~db4d]
应收股利 Dividends receivable _RYx
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应收利息 Interest receivable jwe *(k]z
应收帐款 Trade debtors qx(xvU9
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~Gp[_ %K
预付帐款 Prepayment 3yme1Mb
应收补贴款 Allowance receivable $p8xEcQdU#
其他应收款 Other debtors iozt&~o
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors P{`C^W$J^
其他流动资产 Other current assets OKZV{Gja
物资采购 Purchase TprTWod2]t
原材料 Raw materials tIi&;tw]
包装物 Packing materials dbLZc$vPj
低值易耗品 Low value consumbles fb7; |LF
材料成本差异 Material cost difference &AMl:@p9
自制半成品 Self-manufactured goods f%JIp#B
库存商品 Finished goods H'5)UX@LP
商品进销差价 Difference between purchase & sales of commodities eIF5ZPSZi
委托加工物资 Consigned processiong material EP&,MYI%E
委托代销商品 Consignment-out KkyVSoD\
受托代销商品 Consignment-in + J{IRyBc
分期收款发出商品 Goods on instalment sales + 480 l}
存货跌价准备 Provision for obsolete stocks m@j?za9s
待摊费用 Prepaid expenses "^[ 'y7i
待处理流动资产损益 Unsettled G/L on current assets 2DrM3ZU8
待处理固定资产损益 Unsettled G/L on fixed assets \w>y`\6mX
委托贷款-本金 Consignment loan - principle g/_5unI}u
委托贷款-利息 Consignment loan - interest ]%SH
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委托贷款-减值准备 Consignment loan - provision +/7?HG
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固定资产-房屋建筑物 Fixed assets - Buildings h&iC;yj=
固定资产-机器设备 Fixed assets - Plant and machinery Gu,wF(x7A
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,t744k')
固定资产-运输设备 Fixed assets - Automobiles (/YHk`v2
累计折旧 Accumulated depreciation wu6;.xTLl
固定资产减值准备 Impairment of fixed assets Paq4
工程物资-专用材料 Project material - specific materials M
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工程物资-专用设备 Project material - specific equipment *R,5h2;
工程物资-预付大型设备款 Project material - prepaid for equipment h*a(_11
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production rKc9b<Ir
在建工程 Construction in progress bj^5yX;2
在建工程减值准备 Impairment of construction in progress \K{
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固定资产清理 Disposal of fixed assets 3*bU6$|5FP
无形资产-专利权 Intangible assets - patent FUzzB94a
无形资产-非专利技术 Intangible assets - industrial property and know-how CW K7wZM
无形资产-商标权 Intangible assets - trademark rights [aLI
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无形资产-土地使用权 Intangible assets - land use rights 2;b\9R^>A
无形资产-商誉 Intangible assets - goodwill }#+^{P3 ;
无形资产减值准备 Impairment of intangible assets e"cXun4nS=
长期待摊费用 Deferred assets iVr J Q
未确认融资费用 Unrecognized finance fees nF:4}qy\
其他长期资产 Other long term assets c#]4awHU
递延税款借项 Deferred assets debits 3`?7<YJ
应付票据 Notes payable :Ov6_x]*
应付帐款 Trade creditors M0"_^?
预收帐款 Adanvances from customers `[yKFa
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代销商品款 Consignment-in payables 1H`,WQ1mG
其他应交款 Other payable to government {fM'6;ak
其他应付款 Other creditors On?v|10r'
应付股利 Proposed dividends ^
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待转资产价值 Donated assets e>OoyD
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预计负债 Accrued liabilities .V<+v-h
应付短期债券 Short-term debentures payable *>}@7}f
其他流动负债 Other current liabilities {Mk6T1Bkq
预提费用 Accrued expenses ]N]!o#q}L
应付工资 Payroll payable gJ+'W1$/
应付福利费 Welfare payable +=h:Vb8
短期借款-抵押借款 Bank loans - Short term - pledged #X$\&,Yn"
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 ?j.,Nw4FC
一年内到期长期借款 Long term loans due within one year yPp9\[+^j
一年内到期长期应付款 Long term payable due within one year d-ko
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长期借款 Bank loans - Long term w
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应付债券-债券面值 Bond payable - Par value >R_&
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应付债券-债券溢价 Bond payable - Excess ^7*1
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应付债券-债券折价 Bond payable - Discount Y@iS_lR
应付债券-应计利息 Bond payable - Accrued interest .Hm>i
长期应付款 Long term payable Jpq~
专项应付款 Specific payable t?gic9
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其他长期负债 Other long term liabilities BlO<PMmhT&
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT e9tjw[+A
应交税金-营业税 Tax payable - business tax t@;p
应交税金-消费税 Tax payable - consumable tax ;(%QD
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应交税金-其他 Tax payable - others H?Wya.7
递延税款贷项 Deferred taxation credit gH vZVC[b
股本 Share capital @mBQ?;qlK
已归还投资 Investment returned 5DZ#9m/
利润分配-其他转入 Profit appropriation - other transfer in j (d~aqW
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q2j{tP#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u=s p`%?
利润分配-提取储备基金 Profit appropriation - reserve fund j
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (t|Zn@uY
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit BO&bmfp7,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends mJnIwdW*
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V!=,0zy~Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B 3I`40#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B9 uoVcW
期初未分配利润 Retained earnings, beginning of the year @. l@\4m
资本公积-股本溢价 Capital surplus - share premium "S]TP$O D
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jr."I+
资本公积-接受现金捐赠 Capital surplus - cash donation F>l]
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资本公积-股权投资准备 Capital surplus - investment reserve Avc%2+
资本公积-拨款转入 Capital surplus - subsidiary x9g#<2w8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )akoa,#%6c
资本公积-其他 Capital surplus - others bE. .P&"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Fxz
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "^-a
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZBthU")?
盈余公积-储备基金 Surplus reserve - reserve fund * u>\57W
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Gd=RyoJl
盈余公积-利润归还投资 Surplus reserve - reture investment by investment VA5xp]
主营业务收入 Sales f6Ah6tb
主营业务成本 Cost of sales aFYIM`?(
主营业务税金及附加 Sales tax
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营业费用 Operating expenses M2Qr(K|
管理费用 General and administrative expenses yf+)6D -9n
财务费用 Financial expenses da(<K}
投资收益 Investment income ##*3bDf$-5
其他业务收入 Other operating income Y3b *a".X
营业外收入 Non-operating income i.m^/0!
补贴收入 Subsidy income H{wl% G
其他业务支出 Other operating expenses ?tbrbkx
营业外支出 Non-operating expenses ZE}}W_
所得税 Income tax lo+A%\1
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