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 。 I#OZ:g^
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现金 Cash in hand jRsl/dmy
银行存款 Cash in bank K@p9_K8
其他货币资金-外埠存款Other monetary assets - cash in other cities kXL0
其他货币资金-银行本票 Other monetary assets - cashier‘s check ew\:&"@2]w
其他货币资金-银行汇票 Other monetary assets - bank draft fM.#FT??
其他货币资金-信用卡 Other monetary assets - credit cards /`m*PgJ
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Qb
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其他货币资金-存出投资款 Other monetary assets - cash for investment ,a>Dv@$Y
短期投资-股票投资 Investments - Short term - stocks Z66Xj-o
短期投资-债券投资 Investments - Short term - bonds wqG#jC!5
短期投资-基金投资 Investments - Short term - funds lf-.c$.>
短期投资-其他投资 Investments - Short term - others k~)CJ6}
短期投资跌价准备 Provision for short-term investment X!|eRA~o
长期股权投资-股票投资 Long term equity investment - stocks CzlG#?kU?2
长期股权投资-其他股权投资 Long term equity investment - others G ]h
长期债券投资-债券投资 Long term securities investemnt - bonds Tf#Op
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长期债券投资-其他债权投资 Long term securities investment - others UlWmf{1%]?
长期投资减值准备 Provision for long-term investment ^|<>`i6
应收票据 Notes receivable Wrp~OF0k
应收股利 Dividends receivable |M?s[}ll
应收利息 Interest receivable Jj)J5S /
应收帐款 Trade debtors E]Mx<7;\
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >$ZhhM/} J
预付帐款 Prepayment Xm# +Z`|N
应收补贴款 Allowance receivable 3/gR}\=
其他应收款 Other debtors k;c
IEEdZD
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
,hf W2}
其他流动资产 Other current assets * K$U[$s
物资采购 Purchase ASdW!4.p
原材料 Raw materials 3^P;mQ$p1
包装物 Packing materials f
I%8@ :
低值易耗品 Low value consumbles uG -+&MU?
材料成本差异 Material cost difference Z,p@toj'
自制半成品 Self-manufactured goods bGwOhd<.
库存商品 Finished goods 8pEA3py
商品进销差价 Difference between purchase & sales of commodities fTpG>*{p
委托加工物资 Consigned processiong material "$N$:B @U
委托代销商品 Consignment-out Z'A 3\f
受托代销商品 Consignment-in 9qDM0'WuU
分期收款发出商品 Goods on instalment sales r\Q
V%09R
存货跌价准备 Provision for obsolete stocks iuj%.}
待摊费用 Prepaid expenses ^P{y^@XI
待处理流动资产损益 Unsettled G/L on current assets t<dFH}U`w
待处理固定资产损益 Unsettled G/L on fixed assets <cZ/_+H%C
委托贷款-本金 Consignment loan - principle z4
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委托贷款-利息 Consignment loan - interest f:46.)Wj<
委托贷款-减值准备 Consignment loan - provision [f:&aS+
固定资产-房屋建筑物 Fixed assets - Buildings `}`Q qv
固定资产-机器设备 Fixed assets - Plant and machinery Zrwd
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Vs TgK
固定资产-运输设备 Fixed assets - Automobiles +wz1kPRs
累计折旧 Accumulated depreciation _<]0hC
固定资产减值准备 Impairment of fixed assets Y'000#+
工程物资-专用材料 Project material - specific materials q~#>MB}".
工程物资-专用设备 Project material - specific equipment ]i075bO/
工程物资-预付大型设备款 Project material - prepaid for equipment }Tk:?U{
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0Sk~m4fj(
在建工程 Construction in progress iOfO+3'Z_U
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 9{3_2CIL
无形资产-专利权 Intangible assets - patent %7-(c
无形资产-非专利技术 Intangible assets - industrial property and know-how :@5{*o
无形资产-商标权 Intangible assets - trademark rights YFu>`w^Y
无形资产-土地使用权 Intangible assets - land use rights h<M1q1)
无形资产-商誉 Intangible assets - goodwill O`Qke
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无形资产减值准备 Impairment of intangible assets f"gYX
aVF+
长期待摊费用 Deferred assets 4r83;3WXs
未确认融资费用 Unrecognized finance fees rRe^7xGe7
其他长期资产 Other long term assets VMF?qT3Nd
递延税款借项 Deferred assets debits ~)#E?:h5
应付票据 Notes payable iz;5:
应付帐款 Trade creditors =c 9nC;C
预收帐款 Adanvances from customers CAx$A[f<
代销商品款 Consignment-in payables ELV~
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其他应交款 Other payable to government p2(ha3PW
其他应付款 Other creditors Jw=7eay$F
应付股利 Proposed dividends x] `F#5j
待转资产价值 Donated assets |Isn<|_
预计负债 Accrued liabilities @r[SqGa:
应付短期债券 Short-term debentures payable
ez9F!1
其他流动负债 Other current liabilities
Pc&dU1
预提费用 Accrued expenses ]#DCO8Vk
应付工资 Payroll payable qi~-<qW
应付福利费 Welfare payable Ax\d{0/oL2
短期借款-抵押借款 Bank loans - Short term - pledged b&@]f2/
短期借款-信用借款 Bank loans - Short term - credit y|+5R5}K
短期借款-担保借款 Bank loans - Short term - guaranteed A`M-N<T
一年内到期长期借款 Long term loans due within one year &ZMQ]'&
一年内到期长期应付款 Long term payable due within one year /Z]nV2$n)V
长期借款 Bank loans - Long term sqpo5~
应付债券-债券面值 Bond payable - Par value ^w%%$9=:r
应付债券-债券溢价 Bond payable - Excess wQhu U
应付债券-债券折价 Bond payable - Discount oCE'@}s.i
应付债券-应计利息 Bond payable - Accrued interest 4".I*ij
长期应付款 Long term payable
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专项应付款 Specific payable UW} @oP$r
其他长期负债 Other long term liabilities $?!]?{K
应交税金-所得税 Tax payable - income tax |J`v
w
应交税金-增值税 Tax payable - VAT |15!D
应交税金-营业税 Tax payable - business tax qT$ IV\;_
应交税金-消费税 Tax payable - consumable tax KF(y`(8f
应交税金-其他 Tax payable - others _(?`eWo
递延税款贷项 Deferred taxation credit XXX y*/P
股本 Share capital s*
u1n+Zq
已归还投资 Investment returned NAtDt=
利润分配-其他转入 Profit appropriation - other transfer in {hOS0).(w7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dZIbajs'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ChUE,)
利润分配-提取储备基金 Profit appropriation - reserve fund 9[X'9*,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M `q|GY
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t}I@Rmso
利润分配-利润归还投资 Profit appropriation - return investment by profit ,6MJW#~]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
P5B,= K>r
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,<K+.7,)E
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e <{d{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *7Y#G8 s
期初未分配利润 Retained earnings, beginning of the year [O ^/"Qk
资本公积-股本溢价 Capital surplus - share premium zd8A
8]&
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wXp:XZ:]T
资本公积-接受现金捐赠 Capital surplus - cash donation 8<0P Ssx
资本公积-股权投资准备 Capital surplus - investment reserve g i/k#3_m
资本公积-拨款转入 Capital surplus - subsidiary
B*}]'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation jK/FzD0-
资本公积-其他 Capital surplus - others Jb$G
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q1|6;4L
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &R.5t/x_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e(^I.`9z
盈余公积-储备基金 Surplus reserve - reserve fund h4KMhr
盈余公积-企业发展基金 Surplus reserve - enterprise development fund XNx$^I=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment IEm~^D#<
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主营业务收入 Sales ipMSMk7gx
主营业务成本 Cost of sales y2?9pVLa\y
主营业务税金及附加 Sales tax -Wmb
M]Z
营业费用 Operating expenses \WnTpl>B
管理费用 General and administrative expenses #6#n4`%ER
财务费用 Financial expenses E(6P%(yt8
投资收益 Investment income rxMo7px@}I
其他业务收入 Other operating income A)!W VT&2A
营业外收入 Non-operating income vf>d{F^rv
补贴收入 Subsidy income 05HCr"k
其他业务支出 Other operating expenses 6J JA"] `
营业外支出 Non-operating expenses xjnAK!sD
所得税 Income tax `)]W
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