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 。 *"Iz)Xzc`
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现金 Cash in hand 4Z=`;
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities dIh+h|:
其他货币资金-银行本票 Other monetary assets - cashier‘s check 4^YE*6z
其他货币资金-银行汇票 Other monetary assets - bank draft G,B4=[Y
其他货币资金-信用卡 Other monetary assets - credit cards ]9_}S
其他货币资金-信用证保证金 Other monetary assets - L/C deposit O^6anUV0
其他货币资金-存出投资款 Other monetary assets - cash for investment CCt\[hl
短期投资-股票投资 Investments - Short term - stocks ]91QZ~4a
短期投资-债券投资 Investments - Short term - bonds .p o,.}
短期投资-基金投资 Investments - Short term - funds \X!NoF
短期投资-其他投资 Investments - Short term - others @TXLg2
短期投资跌价准备 Provision for short-term investment '3syS
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长期股权投资-股票投资 Long term equity investment - stocks /J!:_Nq
长期股权投资-其他股权投资 Long term equity investment - others @- xvdntx
长期债券投资-债券投资 Long term securities investemnt - bonds b5Q>e%i#
长期债券投资-其他债权投资 Long term securities investment - others :?y Ma$
长期投资减值准备 Provision for long-term investment Q
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应收票据 Notes receivable E,K>V:P*
应收股利 Dividends receivable "lt5gu! `u
应收利息 Interest receivable b5
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应收帐款 Trade debtors gJ9"$fIPc
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 'DpJ#w\81
预付帐款 Prepayment 53a^9
应收补贴款 Allowance receivable *TI?t
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其他应收款 Other debtors %m[ZU<v
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Ar,n=obG
其他流动资产 Other current assets WK7?~R%rq
物资采购 Purchase N]|>\
原材料 Raw materials Yc_(g0NK
包装物 Packing materials 1(:!6PY
低值易耗品 Low value consumbles [2Nux0g
材料成本差异 Material cost difference Kdp($L9r
自制半成品 Self-manufactured goods xh9$ZavB*
库存商品 Finished goods ^eO/?D8~h
商品进销差价 Difference between purchase & sales of commodities _!,
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委托加工物资 Consigned processiong material *W^ZXhrZ
委托代销商品 Consignment-out K5XW&|tY!
受托代销商品 Consignment-in ey4.Hj#T
分期收款发出商品 Goods on instalment sales BL_0@<1X
存货跌价准备 Provision for obsolete stocks fG$LqzyqlK
待摊费用 Prepaid expenses S1mMz
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待处理流动资产损益 Unsettled G/L on current assets &{+ 0a[rN
待处理固定资产损益 Unsettled G/L on fixed assets sO6=w%l^
委托贷款-本金 Consignment loan - principle 7C3YVm6g
委托贷款-利息 Consignment loan - interest xY!ud)
委托贷款-减值准备 Consignment loan - provision ^w.]1x
固定资产-房屋建筑物 Fixed assets - Buildings i 61k
固定资产-机器设备 Fixed assets - Plant and machinery bGgpPV
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Rq[d\BN0.d
固定资产-运输设备 Fixed assets - Automobiles j4!O,.!T
累计折旧 Accumulated depreciation Fr
固定资产减值准备 Impairment of fixed assets aVc{ aP
工程物资-专用材料 Project material - specific materials A(
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工程物资-专用设备 Project material - specific equipment ,%l}TSs
工程物资-预付大型设备款 Project material - prepaid for equipment @v#P u_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }(ORh2Ri
在建工程 Construction in progress NM![WvtjW
在建工程减值准备 Impairment of construction in progress _(kaa WJ
固定资产清理 Disposal of fixed assets KAFR.h:p9
无形资产-专利权 Intangible assets - patent +?m.uY(
无形资产-非专利技术 Intangible assets - industrial property and know-how [p`5$\e
无形资产-商标权 Intangible assets - trademark rights !@8i(!xb
无形资产-土地使用权 Intangible assets - land use rights ]FTi2B{}H
无形资产-商誉 Intangible assets - goodwill /kkUEo+
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets X
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未确认融资费用 Unrecognized finance fees kv3Dn&<rJ
其他长期资产 Other long term assets _J W|3q
递延税款借项 Deferred assets debits D5?8`U
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应付票据 Notes payable =huV(THU
应付帐款 Trade creditors 8iJB'#''*
预收帐款 Adanvances from customers <TRhn z
代销商品款 Consignment-in payables ty0P9.Q
其他应交款 Other payable to government AO|9H`6U6F
其他应付款 Other creditors KBN% TqH|
应付股利 Proposed dividends &.*UVc2+Y
待转资产价值 Donated assets LtMM89u
预计负债 Accrued liabilities VoZ{ I{>|
应付短期债券 Short-term debentures payable @3O)#r}\
其他流动负债 Other current liabilities <dH@e
预提费用 Accrued expenses 6,3o_"J!
应付工资 Payroll payable Wa<<"x$
应付福利费 Welfare payable Kx]SiejJ
短期借款-抵押借款 Bank loans - Short term - pledged 71c[`h*0{
短期借款-信用借款 Bank loans - Short term - credit qEST[S V
短期借款-担保借款 Bank loans - Short term - guaranteed $Xu3s~:S
一年内到期长期借款 Long term loans due within one year ?s^3o{!<W
一年内到期长期应付款 Long term payable due within one year _f^KP@^j
长期借款 Bank loans - Long term &HM-UC|
应付债券-债券面值 Bond payable - Par value '|^:,@8P9
应付债券-债券溢价 Bond payable - Excess 1I9v`eT4
应付债券-债券折价 Bond payable - Discount @9gZH_ur>E
应付债券-应计利息 Bond payable - Accrued interest =79R;|5
长期应付款 Long term payable \7/yWd{N$
专项应付款 Specific payable 2Kz+COP+
其他长期负债 Other long term liabilities x 6`!
应交税金-所得税 Tax payable - income tax *n? 1C"l
应交税金-增值税 Tax payable - VAT 3N+lWuE}K
应交税金-营业税 Tax payable - business tax NFs 5XpZ~
应交税金-消费税 Tax payable - consumable tax 'RK"/ZhqE
应交税金-其他 Tax payable - others ,JV0ib,
递延税款贷项 Deferred taxation credit 9RaO[j`
股本 Share capital 'kZ,:.v
已归还投资 Investment returned Iv6 q(c
利润分配-其他转入 Profit appropriation - other transfer in ijF_
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve pFd8p@m_2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1q;v|F
利润分配-提取储备基金 Profit appropriation - reserve fund 6@J=n@J$p
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (8JU!lin
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +tqErh?Al
利润分配-利润归还投资 Profit appropriation - return investment by profit \beO5]KS<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends )?*YrWO{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =^nb+}Nz(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _8VP'S=
期初未分配利润 Retained earnings, beginning of the year RP&bb{Y
资本公积-股本溢价 Capital surplus - share premium z*eBjHbF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zN4OrG0
资本公积-接受现金捐赠 Capital surplus - cash donation Nz,yd%ua
资本公积-股权投资准备 Capital surplus - investment reserve *glZb;_
资本公积-拨款转入 Capital surplus - subsidiary bV_nYpo
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #.bW9j/
资本公积-其他 Capital surplus - others I0)`tQ+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'x!\pE-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {3tzr ;c?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z'JS
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盈余公积-储备基金 Surplus reserve - reserve fund /8cRPB.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund N4!`iS Y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment W7i|uTM
主营业务收入 Sales 5AYOM=O]t
主营业务成本 Cost of sales &_ekA44E
主营业务税金及附加 Sales tax =Ph8&l7~sp
营业费用 Operating expenses S(Yd.Sp
管理费用 General and administrative expenses 11[lc2
财务费用 Financial expenses :S+K\
投资收益 Investment income e#(Ck{e
其他业务收入 Other operating income /d8o*m'bu!
营业外收入 Non-operating income k9^Hmhjw
补贴收入 Subsidy income +&Ld`d!n
其他业务支出 Other operating expenses d8j1L/e
营业外支出 Non-operating expenses m~ tvuz I
所得税 Income tax s
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