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 。 Mm"0Ip2"
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现金 Cash in hand uhmSp+%
银行存款 Cash in bank ''EFh&F
其他货币资金-外埠存款Other monetary assets - cash in other cities =p!Hl#
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]'i}}/}u2
其他货币资金-银行汇票 Other monetary assets - bank draft bb`DyUy ^+
其他货币资金-信用卡 Other monetary assets - credit cards 9qJ:h-?M
其他货币资金-信用证保证金 Other monetary assets - L/C deposit pvqbk2BO
其他货币资金-存出投资款 Other monetary assets - cash for investment eNt1P`2[
短期投资-股票投资 Investments - Short term - stocks kvt"7;(
短期投资-债券投资 Investments - Short term - bonds .)=j~}\
短期投资-基金投资 Investments - Short term - funds @F5QgO J&r
短期投资-其他投资 Investments - Short term - others RjR
短期投资跌价准备 Provision for short-term investment ;&RHc#1F
长期股权投资-股票投资 Long term equity investment - stocks |Tl2r,(+R
长期股权投资-其他股权投资 Long term equity investment - others M059"X="
长期债券投资-债券投资 Long term securities investemnt - bonds hKK"D:?PRs
长期债券投资-其他债权投资 Long term securities investment - others .TRp7
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长期投资减值准备 Provision for long-term investment O`0A#h&No
应收票据 Notes receivable llBW*4'
应收股利 Dividends receivable H 4W4#\M
应收利息 Interest receivable dy0xz5N-
应收帐款 Trade debtors ];}7
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment
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应收补贴款 Allowance receivable $k3l[@;hE
其他应收款 Other debtors V)r6bb{^
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <Dp[F|r
其他流动资产 Other current assets K06&.>v_
物资采购 Purchase bU"2D.k
原材料 Raw materials :,dO7dJi
包装物 Packing materials ?pF uV`Zm
低值易耗品 Low value consumbles cLnvb!g'#
材料成本差异 Material cost difference }%e
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自制半成品 Self-manufactured goods %MUwd@,
库存商品 Finished goods Jro%zZle
商品进销差价 Difference between purchase & sales of commodities :E9 @9>3S
委托加工物资 Consigned processiong material *e-+~/9~
委托代销商品 Consignment-out f9&po2Pzf
受托代销商品 Consignment-in {[.<BU-
分期收款发出商品 Goods on instalment sales Kkds^v6
存货跌价准备 Provision for obsolete stocks 0j|JyS:}G
待摊费用 Prepaid expenses Z\M8DZW8Y
待处理流动资产损益 Unsettled G/L on current assets s3l:S
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待处理固定资产损益 Unsettled G/L on fixed assets 8(A+"H(
委托贷款-本金 Consignment loan - principle -}*YfwK
委托贷款-利息 Consignment loan - interest K F`@o@,
委托贷款-减值准备 Consignment loan - provision z@em1W0?Z
固定资产-房屋建筑物 Fixed assets - Buildings APu cA
固定资产-机器设备 Fixed assets - Plant and machinery ];o[Yn'>o
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Tj*Vk $}0
固定资产-运输设备 Fixed assets - Automobiles d>NM4n[h8
累计折旧 Accumulated depreciation 4 '6HX#J
固定资产减值准备 Impairment of fixed assets 9i+SU|;j
工程物资-专用材料 Project material - specific materials y\"Kur*O
工程物资-专用设备 Project material - specific equipment g>O
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工程物资-预付大型设备款 Project material - prepaid for equipment :CAbGs:56
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :vJ0Ypz-u
在建工程 Construction in progress j5>3Td.
在建工程减值准备 Impairment of construction in progress {m+(j (6-
固定资产清理 Disposal of fixed assets >w"k:O17
无形资产-专利权 Intangible assets - patent nZ2mY!*
无形资产-非专利技术 Intangible assets - industrial property and know-how /!Ng"^.e
无形资产-商标权 Intangible assets - trademark rights Os-sYaW
无形资产-土地使用权 Intangible assets - land use rights ]1
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无形资产-商誉 Intangible assets - goodwill 5 J9,/M0
无形资产减值准备 Impairment of intangible assets $R[ggH&
长期待摊费用 Deferred assets -NyfW+T={
未确认融资费用 Unrecognized finance fees S @'fmjA'
其他长期资产 Other long term assets "R/Xv+;
递延税款借项 Deferred assets debits
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应付票据 Notes payable .3.oan*i
应付帐款 Trade creditors \L:
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预收帐款 Adanvances from customers Sc zYL?w^
代销商品款 Consignment-in payables jQiKof>
其他应交款 Other payable to government pkL&
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其他应付款 Other creditors u/BCl!
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应付股利 Proposed dividends ^l4=/=RR
待转资产价值 Donated assets eD4o8[s
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable t:G67^<3
其他流动负债 Other current liabilities WU
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预提费用 Accrued expenses O+o1R24JI
应付工资 Payroll payable v}$KlT
应付福利费 Welfare payable X^U)j
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短期借款-抵押借款 Bank loans - Short term - pledged gz? ]]-H
短期借款-信用借款 Bank loans - Short term - credit dt(#|8i%
短期借款-担保借款 Bank loans - Short term - guaranteed ,5_Hen=PI
一年内到期长期借款 Long term loans due within one year AVys`{*c
一年内到期长期应付款 Long term payable due within one year ']hB_4v
长期借款 Bank loans - Long term ;r_YEPlZ
应付债券-债券面值 Bond payable - Par value <Yk#MeiEp
应付债券-债券溢价 Bond payable - Excess aAr gKM f
应付债券-债券折价 Bond payable - Discount F`$V H^%V
应付债券-应计利息 Bond payable - Accrued interest (gv1f
长期应付款 Long term payable s3*h=5bX=
专项应付款 Specific payable 0OndSa,
其他长期负债 Other long term liabilities XJ|CC.]1u
应交税金-所得税 Tax payable - income tax j~eYq
应交税金-增值税 Tax payable - VAT 4_E{
应交税金-营业税 Tax payable - business tax \lnps f
应交税金-消费税 Tax payable - consumable tax w}<CH3cx
应交税金-其他 Tax payable - others ^nYS@
递延税款贷项 Deferred taxation credit +|N!(H
股本 Share capital 1{8SKfMdP
已归还投资 Investment returned f<V#Yc(U}
利润分配-其他转入 Profit appropriation - other transfer in MHv2r
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve n\#RI9#\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4{h?!Z*
利润分配-提取储备基金 Profit appropriation - reserve fund $\|$ekil4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $Q[a^V~:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uj_ OWre
利润分配-利润归还投资 Profit appropriation - return investment by profit Efm37Kv5l
利润分配-应付优先股股利 Profit appropriation - preference shares dividends v(T;
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s!Xj'H7K
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4 |ryt4B
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `[<j5(T
期初未分配利润 Retained earnings, beginning of the year d?RKobk
资本公积-股本溢价 Capital surplus - share premium b{C3r3B8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q^
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资本公积-接受现金捐赠 Capital surplus - cash donation #-ioLt%
资本公积-股权投资准备 Capital surplus - investment reserve bY4~\cP.
资本公积-拨款转入 Capital surplus - subsidiary .D^=vuxt~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;
IC :]Zu
资本公积-其他 Capital surplus - others -vcHSwGb
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )p&FDK#ob=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )SMS<J
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?8g[0/
盈余公积-储备基金 Surplus reserve - reserve fund ;&Q8xC2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2,c{Z$\kn
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ds4n>V,o
主营业务收入 Sales w`
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主营业务成本 Cost of sales 36154*q
主营业务税金及附加 Sales tax }+KSZ,
营业费用 Operating expenses }LDH/#
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管理费用 General and administrative expenses 28u)q2s^W|
财务费用 Financial expenses B{ wx"mK
投资收益 Investment income `p@YV(
其他业务收入 Other operating income jg]_'^pVzr
营业外收入 Non-operating income _L mDF8Q(
补贴收入 Subsidy income ~7Ey9wRkD
其他业务支出 Other operating expenses 'k=GSb
营业外支出 Non-operating expenses >y C1X|d~t
所得税 Income tax PpPg ~ix*
)GDP?Nc<Ik