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 。 `h'7X(
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现金 Cash in hand b/w
5K2
银行存款 Cash in bank n
o
so* K7
其他货币资金-外埠存款Other monetary assets - cash in other cities A"O\u=!
其他货币资金-银行本票 Other monetary assets - cashier‘s check [}=a6Q>)
其他货币资金-银行汇票 Other monetary assets - bank draft +MqJJuWB
其他货币资金-信用卡 Other monetary assets - credit cards p'0X>>$
其他货币资金-信用证保证金 Other monetary assets - L/C deposit z1^3~U$}
其他货币资金-存出投资款 Other monetary assets - cash for investment hD[r6c
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds >m:n6M'r
短期投资-基金投资 Investments - Short term - funds #N$\d4q9
短期投资-其他投资 Investments - Short term - others >"+ho
短期投资跌价准备 Provision for short-term investment [4hi/60
长期股权投资-股票投资 Long term equity investment - stocks ~"\WV4}`v
长期股权投资-其他股权投资 Long term equity investment - others MH|F<$42
长期债券投资-债券投资 Long term securities investemnt - bonds x_x_TEyy h
长期债券投资-其他债权投资 Long term securities investment - others ckb(+*+l
长期投资减值准备 Provision for long-term investment 2^=8~I!n&
应收票据 Notes receivable &lg
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应收股利 Dividends receivable w~q ]&
应收利息 Interest receivable >,QCKZH
应收帐款 Trade debtors FUXJy{n6"2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors BIS .,
预付帐款 Prepayment UpPl-jeT
应收补贴款 Allowance receivable VJP #
其他应收款 Other debtors Zd'Yu{<_2N
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 2+/r~LwbK
其他流动资产 Other current assets
P+Gz'
物资采购 Purchase }Q*J!OH
原材料 Raw materials ZXN`8!]&
包装物 Packing materials %JH/|mA&|
低值易耗品 Low value consumbles X`3_ yeQc
材料成本差异 Material cost difference OFBEJacy
自制半成品 Self-manufactured goods 3 l}9'j
库存商品 Finished goods %#
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商品进销差价 Difference between purchase & sales of commodities g!.piG|
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out xC9{hXg!
受托代销商品 Consignment-in TFm[sO0RZ
分期收款发出商品 Goods on instalment sales 5JEOLPS
存货跌价准备 Provision for obsolete stocks a~J!G:(
待摊费用 Prepaid expenses Q@W!6]*\
待处理流动资产损益 Unsettled G/L on current assets
g\?v 5
待处理固定资产损益 Unsettled G/L on fixed assets \#]C !JQ
委托贷款-本金 Consignment loan - principle 8AuE:=?,,
委托贷款-利息 Consignment loan - interest %t$KVV
委托贷款-减值准备 Consignment loan - provision IN@o9pUjV
固定资产-房屋建筑物 Fixed assets - Buildings m+(g.mvK>
固定资产-机器设备 Fixed assets - Plant and machinery .jg@UAK
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *>"NUHq
固定资产-运输设备 Fixed assets - Automobiles YXZP-=fB>i
累计折旧 Accumulated depreciation k6J&4?xZ
固定资产减值准备 Impairment of fixed assets nW^h
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工程物资-专用材料 Project material - specific materials {* :^K\-
工程物资-专用设备 Project material - specific equipment 0g6sGz=
工程物资-预付大型设备款 Project material - prepaid for equipment H3*]}=
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Rnoz[1y?0
在建工程 Construction in progress \NMqlxp2
在建工程减值准备 Impairment of construction in progress =+UtAf<n
固定资产清理 Disposal of fixed assets OF={k[
无形资产-专利权 Intangible assets - patent ^>F[aT
无形资产-非专利技术 Intangible assets - industrial property and know-how ,Jh#$mil
无形资产-商标权 Intangible assets - trademark rights 6Q\|8a
无形资产-土地使用权 Intangible assets - land use rights gOe!GnO
无形资产-商誉 Intangible assets - goodwill J}[[tl
无形资产减值准备 Impairment of intangible assets ~Kt1%&3{a?
长期待摊费用 Deferred assets -.y1]
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未确认融资费用 Unrecognized finance fees Zj-U^6^L
其他长期资产 Other long term assets :.-z!
递延税款借项 Deferred assets debits -b{<VrZ
应付票据 Notes payable I |c!:4
应付帐款 Trade creditors .)$MZyo
预收帐款 Adanvances from customers 99`w'Nlk
代销商品款 Consignment-in payables }eW<P079
其他应交款 Other payable to government _k26(rdI@-
其他应付款 Other creditors e ><0crb
应付股利 Proposed dividends Su7N ?X!
待转资产价值 Donated assets
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预计负债 Accrued liabilities Pzq^x]
应付短期债券 Short-term debentures payable ~-6_-Y|
其他流动负债 Other current liabilities |hw.nY]J
预提费用 Accrued expenses hrq% { !Z
应付工资 Payroll payable .{c7 I!8
应付福利费 Welfare payable \/<VJB
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短期借款-抵押借款 Bank loans - Short term - pledged lct
短期借款-信用借款 Bank loans - Short term - credit Q.$Rhjb
短期借款-担保借款 Bank loans - Short term - guaranteed .MG83Si
一年内到期长期借款 Long term loans due within one year `_ 1~[t
一年内到期长期应付款 Long term payable due within one year [tof+0Y6
长期借款 Bank loans - Long term lya},_WCq
应付债券-债券面值 Bond payable - Par value HUD0
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应付债券-债券溢价 Bond payable - Excess aQ$sn<-l
应付债券-债券折价 Bond payable - Discount y]+5Y.Cw$
应付债券-应计利息 Bond payable - Accrued interest {&>rKCi
长期应付款 Long term payable {pH# zs4Y
专项应付款 Specific payable d1\nMm}v
其他长期负债 Other long term liabilities "Kp#Lx
应交税金-所得税 Tax payable - income tax C
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应交税金-增值税 Tax payable - VAT B7[d^Y60B
应交税金-营业税 Tax payable - business tax ("t'XKP&N
应交税金-消费税 Tax payable - consumable tax #:0-t!<0C
应交税金-其他 Tax payable - others -$o0P'Vx
递延税款贷项 Deferred taxation credit
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股本 Share capital Ms,MXJtH
已归还投资 Investment returned ~?Ky{jah:^
利润分配-其他转入 Profit appropriation - other transfer in WYTqQqQk
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y)&K9
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;10YG6:
利润分配-提取储备基金 Profit appropriation - reserve fund P'OvwA
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4>0q0}J=5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t!3N|`x
利润分配-利润归还投资 Profit appropriation - return investment by profit GnW MI1$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends PjEJC@n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f\dfKNm6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^@AyC"K
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uOLShNo
期初未分配利润 Retained earnings, beginning of the year hI!BX};+}
资本公积-股本溢价 Capital surplus - share premium |mQ Fi\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W6i{yneW
资本公积-接受现金捐赠 Capital surplus - cash donation bg-/
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资本公积-股权投资准备 Capital surplus - investment reserve O6G'!h\F
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation MXcW
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资本公积-其他 Capital surplus - others 0GrM:Lh y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `"&Nw,C
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ft(o-f7,
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /9G72AD
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盈余公积-储备基金 Surplus reserve - reserve fund !Yb !Au[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &;d
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment vHpw?(]
主营业务收入 Sales BNNM$.ZIQ
主营业务成本 Cost of sales rMx Iujx
主营业务税金及附加 Sales tax d6QrB"J`
营业费用 Operating expenses R>"Fc/{y
管理费用 General and administrative expenses dJ6fPB|k
财务费用 Financial expenses rl%,9JD!
投资收益 Investment income W]ca~%r
其他业务收入 Other operating income l(sVnhL6h
营业外收入 Non-operating income WsV"`ij#
补贴收入 Subsidy income 70c]|5
其他业务支出 Other operating expenses W[O]Aal{
营业外支出 Non-operating expenses Om0
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所得税 Income tax B{j><uxl
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