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 。 w6Ny>(T/
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现金 Cash in hand DxG'/5jQ[
银行存款 Cash in bank S`-IQ,*}
其他货币资金-外埠存款Other monetary assets - cash in other cities Y'":O
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其他货币资金-银行本票 Other monetary assets - cashier‘s check T"lqPbK
其他货币资金-银行汇票 Other monetary assets - bank draft 7Et(p'
其他货币资金-信用卡 Other monetary assets - credit cards ;qQzF
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %}MM+1eu
其他货币资金-存出投资款 Other monetary assets - cash for investment 7q=xW6
短期投资-股票投资 Investments - Short term - stocks y9mZQq
短期投资-债券投资 Investments - Short term - bonds |W[rywxx
短期投资-基金投资 Investments - Short term - funds UeTp,
短期投资-其他投资 Investments - Short term - others Y&%0 eI!
短期投资跌价准备 Provision for short-term investment X0L{#U
长期股权投资-股票投资 Long term equity investment - stocks 4IpFT; `q
长期股权投资-其他股权投资 Long term equity investment - others {x$#5PW
长期债券投资-债券投资 Long term securities investemnt - bonds rI$10R$+H
长期债券投资-其他债权投资 Long term securities investment - others $fG/gYvI\
长期投资减值准备 Provision for long-term investment !0_Y@>2
应收票据 Notes receivable 6!m#_z8qG3
应收股利 Dividends receivable H*<dte<
应收利息 Interest receivable mjc:0hH
应收帐款 Trade debtors S'fq/`2g6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :36^^Wm
预付帐款 Prepayment @K>Pw arl
应收补贴款 Allowance receivable "6h.6_bTw
其他应收款 Other debtors qa#F}aGd
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |EA1+I.&x
其他流动资产 Other current assets x=+H@YO\
物资采购 Purchase Qk?Jy<Ra
原材料 Raw materials "a
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包装物 Packing materials D]y.!D{l2
低值易耗品 Low value consumbles -I<`!kH*
材料成本差异 Material cost difference W{
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自制半成品 Self-manufactured goods
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库存商品 Finished goods /d;l:
商品进销差价 Difference between purchase & sales of commodities yx4c+(J^8
委托加工物资 Consigned processiong material < ,n4
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委托代销商品 Consignment-out 3"R
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受托代销商品 Consignment-in ,]'!2?
分期收款发出商品 Goods on instalment sales (C
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存货跌价准备 Provision for obsolete stocks %oQj^r!Xd
待摊费用 Prepaid expenses u{^
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待处理流动资产损益 Unsettled G/L on current assets [Y+bW#'
待处理固定资产损益 Unsettled G/L on fixed assets `UPmr50Wq
委托贷款-本金 Consignment loan - principle s)=7tHoqB)
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision \`&fr+x
固定资产-房屋建筑物 Fixed assets - Buildings M1\/ueOe
固定资产-机器设备 Fixed assets - Plant and machinery %&NK|M+n
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures b?,y%D)'
固定资产-运输设备 Fixed assets - Automobiles zc5_;!t
累计折旧 Accumulated depreciation =0|evC
固定资产减值准备 Impairment of fixed assets G3n7x?4m
工程物资-专用材料 Project material - specific materials uLht;-`{n
工程物资-专用设备 Project material - specific equipment B(U`Zd
工程物资-预付大型设备款 Project material - prepaid for equipment 6= D;K.!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress Z]CH8GS~<
在建工程减值准备 Impairment of construction in progress W@Wh@eSb;
固定资产清理 Disposal of fixed assets 2sH5<5G'
无形资产-专利权 Intangible assets - patent $cedO']
无形资产-非专利技术 Intangible assets - industrial property and know-how 75ob1h"
无形资产-商标权 Intangible assets - trademark rights n9yxZu
无形资产-土地使用权 Intangible assets - land use rights ~b/>TK
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无形资产-商誉 Intangible assets - goodwill KYaf7qy]
无形资产减值准备 Impairment of intangible assets FB`HwE<
长期待摊费用 Deferred assets vhW'2<(
未确认融资费用 Unrecognized finance fees ~heF0C
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其他长期资产 Other long term assets oB@C-(M
递延税款借项 Deferred assets debits fAi113q!
应付票据 Notes payable jXQ_7
应付帐款 Trade creditors OX2\H
预收帐款 Adanvances from customers QO%K`}Q}
代销商品款 Consignment-in payables TM;)[R@
其他应交款 Other payable to government AseY.0
其他应付款 Other creditors ]Ea6Z
应付股利 Proposed dividends |iI`p-L9
待转资产价值 Donated assets #
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预计负债 Accrued liabilities pOXEM1"2A
应付短期债券 Short-term debentures payable &R]G)f#w%*
其他流动负债 Other current liabilities
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预提费用 Accrued expenses Yv)/DsSyL
应付工资 Payroll payable i`X{pEKP+
应付福利费 Welfare payable Nx"?'-3Hm
短期借款-抵押借款 Bank loans - Short term - pledged qA42f83
短期借款-信用借款 Bank loans - Short term - credit =/;(qy9.-R
短期借款-担保借款 Bank loans - Short term - guaranteed '1+ Bgf
一年内到期长期借款 Long term loans due within one year [F$3mzx
一年内到期长期应付款 Long term payable due within one year !ibp/:x
长期借款 Bank loans - Long term K;~dZ
应付债券-债券面值 Bond payable - Par value %F7k| Na
应付债券-债券溢价 Bond payable - Excess U+z&jdnhDR
应付债券-债券折价 Bond payable - Discount w,&RHQB
应付债券-应计利息 Bond payable - Accrued interest n9%rjS$
长期应付款 Long term payable BeRn9[
专项应付款 Specific payable )Z#7%,o
其他长期负债 Other long term liabilities x8^Dhpr6
应交税金-所得税 Tax payable - income tax u|C
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应交税金-增值税 Tax payable - VAT Fpb1.Iz
应交税金-营业税 Tax payable - business tax &fcRVku
应交税金-消费税 Tax payable - consumable tax q)/4i9
应交税金-其他 Tax payable - others #{(rOb6H)
递延税款贷项 Deferred taxation credit [3s~Z8
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股本 Share capital qr
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已归还投资 Investment returned Wd7*sa3T
利润分配-其他转入 Profit appropriation - other transfer in \Z$*8z=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z7Kc`9.0|
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )`)cB)s
利润分配-提取储备基金 Profit appropriation - reserve fund o7 kGZ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ugn"w E
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :JlJB
利润分配-利润归还投资 Profit appropriation - return investment by profit lyyi?/W%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y<B| e91C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c09 uCito
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares JkKI/5h
期初未分配利润 Retained earnings, beginning of the year |G1U$p
资本公积-股本溢价 Capital surplus - share premium 5Z@Q^
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tP\Utl-0
资本公积-接受现金捐赠 Capital surplus - cash donation C$P3&k#W
资本公积-股权投资准备 Capital surplus - investment reserve 1@am'#<
资本公积-拨款转入 Capital surplus - subsidiary @M1U)JoQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation K
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资本公积-其他 Capital surplus - others 09Fr1PL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MKbW^:
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >7n(*M
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =hA/;
盈余公积-储备基金 Surplus reserve - reserve fund o,29C7Ii
盈余公积-企业发展基金 Surplus reserve - enterprise development fund )3 ;S;b
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X/Ae-1!
主营业务收入 Sales U@9n7F
主营业务成本 Cost of sales "Kqe4$
主营业务税金及附加 Sales tax {AZW."?
营业费用 Operating expenses I*X|pRD
管理费用 General and administrative expenses ,QK>e;:Be
财务费用 Financial expenses ]8RcZn
投资收益 Investment income j,~h:MT
其他业务收入 Other operating income rIXAn4,dTv
营业外收入 Non-operating income +=||c\'
补贴收入 Subsidy income xHf
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其他业务支出 Other operating expenses :S.0e
营业外支出 Non-operating expenses pvX\kX3}
所得税 Income tax kWgxswl7H
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