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 。 7) 0q--B
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现金 Cash in hand EUZq$@uWL
银行存款 Cash in bank -N z}DW>
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check evOb
其他货币资金-银行汇票 Other monetary assets - bank draft ,}<RrUfD
其他货币资金-信用卡 Other monetary assets - credit cards #!d]PH746
其他货币资金-信用证保证金 Other monetary assets - L/C deposit FpdHnu i1
其他货币资金-存出投资款 Other monetary assets - cash for investment };p~A-E=
短期投资-股票投资 Investments - Short term - stocks `a'`$'j
短期投资-债券投资 Investments - Short term - bonds !!+Da>
短期投资-基金投资 Investments - Short term - funds GCH[lb>IJv
短期投资-其他投资 Investments - Short term - others h,]+ >`b
短期投资跌价准备 Provision for short-term investment @1.9PR$x
长期股权投资-股票投资 Long term equity investment - stocks ~:Ixmqi}R
长期股权投资-其他股权投资 Long term equity investment - others DMMLzS0A
长期债券投资-债券投资 Long term securities investemnt - bonds b~as64
长期债券投资-其他债权投资 Long term securities investment - others STB-
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长期投资减值准备 Provision for long-term investment wlVvxX3%
应收票据 Notes receivable D3.VXuKn6
应收股利 Dividends receivable V6+Zh>'S
应收利息 Interest receivable \HG$V>2
应收帐款 Trade debtors Omb.53+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %uuH^ A
预付帐款 Prepayment \G3!TwC%
应收补贴款 Allowance receivable 6
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其他应收款 Other debtors ITc`]K
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors w,
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其他流动资产 Other current assets ue9h
物资采购 Purchase Y)OBTX
原材料 Raw materials 5)*6V&
包装物 Packing materials \n(ROf^'
低值易耗品 Low value consumbles I>Y{>S
材料成本差异 Material cost difference LE|<O
自制半成品 Self-manufactured goods ' =}pxyg
库存商品 Finished goods :<UtHf<=k
商品进销差价 Difference between purchase & sales of commodities Hf_'32e3<
委托加工物资 Consigned processiong material e>!E=J)j
委托代销商品 Consignment-out ~oFh>9u
受托代销商品 Consignment-in QQ~23TlA
分期收款发出商品 Goods on instalment sales .q inR6=
存货跌价准备 Provision for obsolete stocks Nm"<!a<F
待摊费用 Prepaid expenses sDAK\#z
待处理流动资产损益 Unsettled G/L on current assets Gc^t%Ue-H)
待处理固定资产损益 Unsettled G/L on fixed assets @T/q d>T o
委托贷款-本金 Consignment loan - principle to51hjV
委托贷款-利息 Consignment loan - interest q_pmwJ:UL
委托贷款-减值准备 Consignment loan - provision Y"oDFo,
固定资产-房屋建筑物 Fixed assets - Buildings ^Po,(iIn
固定资产-机器设备 Fixed assets - Plant and machinery <S{7Ro
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures QQq/5r4O`q
固定资产-运输设备 Fixed assets - Automobiles QES^^PQe:
累计折旧 Accumulated depreciation ~4+8p9f
固定资产减值准备 Impairment of fixed assets D&f!( n
工程物资-专用材料 Project material - specific materials Pl?}>G
工程物资-专用设备 Project material - specific equipment m2ox8(sd
工程物资-预付大型设备款 Project material - prepaid for equipment m:"+J
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Iy.mVtcsZ
在建工程 Construction in progress Y2D>tpqNw
在建工程减值准备 Impairment of construction in progress :U8k|,~f
固定资产清理 Disposal of fixed assets ]h0Y8kpd
无形资产-专利权 Intangible assets - patent SNN#$8\
无形资产-非专利技术 Intangible assets - industrial property and know-how w?i)/q
无形资产-商标权 Intangible assets - trademark rights \ JG
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无形资产-土地使用权 Intangible assets - land use rights z:?:
无形资产-商誉 Intangible assets - goodwill *cPN\Iu.W
无形资产减值准备 Impairment of intangible assets y%FYXwR{
长期待摊费用 Deferred assets moe/cO5a9
未确认融资费用 Unrecognized finance fees lZBv\JE
其他长期资产 Other long term assets #'wL\3
递延税款借项 Deferred assets debits *iYMX[$
应付票据 Notes payable i!tc
应付帐款 Trade creditors ?o8a_9+
预收帐款 Adanvances from customers ePi
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代销商品款 Consignment-in payables B9AbKK$`
其他应交款 Other payable to government `LqnEutzc
其他应付款 Other creditors 4':MI|/my_
应付股利 Proposed dividends 9V.+U7\w
待转资产价值 Donated assets [Zh2DNp
预计负债 Accrued liabilities y1nP F&_
应付短期债券 Short-term debentures payable i"vDRrDe
其他流动负债 Other current liabilities 'Z y{mq\
预提费用 Accrued expenses pA*i!.E/b
应付工资 Payroll payable b13nE.
应付福利费 Welfare payable mcCB7<.
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短期借款-抵押借款 Bank loans - Short term - pledged u
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短期借款-信用借款 Bank loans - Short term - credit *XHj)
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短期借款-担保借款 Bank loans - Short term - guaranteed @\+%GDv
一年内到期长期借款 Long term loans due within one year " xlJs93c
一年内到期长期应付款 Long term payable due within one year ~6] )*y
长期借款 Bank loans - Long term pTN%;`)
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应付债券-债券面值 Bond payable - Par value \Ec
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应付债券-债券溢价 Bond payable - Excess ]LMiMj
应付债券-债券折价 Bond payable - Discount p0
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable ?l(nM+[kSL
专项应付款 Specific payable 4^0\dq
其他长期负债 Other long term liabilities FXcc1X/
应交税金-所得税 Tax payable - income tax nM=2"`@$
应交税金-增值税 Tax payable - VAT V, E9Uds
应交税金-营业税 Tax payable - business tax 58 kv#;j
应交税金-消费税 Tax payable - consumable tax B5D3_iX]
应交税金-其他 Tax payable - others gNG.l
递延税款贷项 Deferred taxation credit g^qz&;R]
股本 Share capital SCqu,
已归还投资 Investment returned F|9a}(-7
利润分配-其他转入 Profit appropriation - other transfer in dP?nP(l
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L(W%~UGN
V
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hjw4Xzju
利润分配-提取储备基金 Profit appropriation - reserve fund PE^eP}O1
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JAT
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <##|311o
利润分配-利润归还投资 Profit appropriation - return investment by profit )gL&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1<;\6sg
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve LAj}kW~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Fka1]|j9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XC
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期初未分配利润 Retained earnings, beginning of the year 0kkRK*fp}x
资本公积-股本溢价 Capital surplus - share premium w{RNv%hJ$=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X>3iYDe
资本公积-接受现金捐赠 Capital surplus - cash donation N `J:^,H
资本公积-股权投资准备 Capital surplus - investment reserve F@B
资本公积-拨款转入 Capital surplus - subsidiary ?.]o_L_K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )Uc$t${en
资本公积-其他 Capital surplus - others E {I)LdAqK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MX"A@p~H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u}Lc|_ea`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b0!*mrF]6
盈余公积-储备基金 Surplus reserve - reserve fund B?$S~5
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund pK-_R
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment [c,|Lw4
主营业务收入 Sales #(m`2Z`H
主营业务成本 Cost of sales 'm
主营业务税金及附加 Sales tax C3&17O6
营业费用 Operating expenses +8L(pMI4
管理费用 General and administrative expenses 8XLxT(YFIs
财务费用 Financial expenses Xw&QrTDS`
投资收益 Investment income Gw{Gt]liq
其他业务收入 Other operating income 45]Ym{]
营业外收入 Non-operating income a7ub.9>
补贴收入 Subsidy income 1EKcD^U,
其他业务支出 Other operating expenses ho?|j"/7
营业外支出 Non-operating expenses Z'7 c^c7_
所得税 Income tax |#Yu.c*
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