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 。 k(\HAIW
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现金 Cash in hand /{7x|ay]
银行存款 Cash in bank %xLziF
其他货币资金-外埠存款Other monetary assets - cash in other cities cR$2`:e
其他货币资金-银行本票 Other monetary assets - cashier‘s check dT,X8 "
其他货币资金-银行汇票 Other monetary assets - bank draft *we 3i
其他货币资金-信用卡 Other monetary assets - credit cards {exF"ap
其他货币资金-信用证保证金 Other monetary assets - L/C deposit \ ;Hj,z\
其他货币资金-存出投资款 Other monetary assets - cash for investment G#duZNBdc
短期投资-股票投资 Investments - Short term - stocks 6
,_CL M
短期投资-债券投资 Investments - Short term - bonds S7wZCQe
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others ?Pl>sCFm~
短期投资跌价准备 Provision for short-term investment ]S,I}NP
长期股权投资-股票投资 Long term equity investment - stocks UN|"D]>/
长期股权投资-其他股权投资 Long term equity investment - others \R&`bAd k
长期债券投资-债券投资 Long term securities investemnt - bonds k4pvp5}%
长期债券投资-其他债权投资 Long term securities investment - others HJBUN1n
长期投资减值准备 Provision for long-term investment ('
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应收票据 Notes receivable R9S7p)B
应收股利 Dividends receivable 8 gOK?>'9
应收利息 Interest receivable I"sKlMD
应收帐款 Trade debtors ]t0?,q.
$7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors g IX"W;
预付帐款 Prepayment xkUsZ*X8B
应收补贴款 Allowance receivable X/5tZ@
其他应收款 Other debtors 9AB~*;U
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors zCO5`%14
其他流动资产 Other current assets zd#qBj]
g
物资采购 Purchase 8Mws?]\/q
原材料 Raw materials MrOW&7
包装物 Packing materials P|HY=RMa
低值易耗品 Low value consumbles @!%<JZEz3
材料成本差异 Material cost difference W'gCFX
自制半成品 Self-manufactured goods cty~dzX^
库存商品 Finished goods ODv)-J
商品进销差价 Difference between purchase & sales of commodities cY\-e?`=4
委托加工物资 Consigned processiong material ,Hy
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委托代销商品 Consignment-out ~Gwn||g78
受托代销商品 Consignment-in 4D\_[(P
分期收款发出商品 Goods on instalment sales T^A:pL1
存货跌价准备 Provision for obsolete stocks 6mRvuJ%
待摊费用 Prepaid expenses Mqw&%dz'_
待处理流动资产损益 Unsettled G/L on current assets LfgR[!
待处理固定资产损益 Unsettled G/L on fixed assets Q.\+
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委托贷款-本金 Consignment loan - principle / d6mlQS
委托贷款-利息 Consignment loan - interest }b\d CGVr
委托贷款-减值准备 Consignment loan - provision db#y]>^l
固定资产-房屋建筑物 Fixed assets - Buildings !\|&E>Gy
固定资产-机器设备 Fixed assets - Plant and machinery CUxSmN2[
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures m"U\;Mw?
固定资产-运输设备 Fixed assets - Automobiles cE]tvL:g
累计折旧 Accumulated depreciation ;2dhue
固定资产减值准备 Impairment of fixed assets IUu[`\b=
工程物资-专用材料 Project material - specific materials aK1|b=gVj
工程物资-专用设备 Project material - specific equipment (''`Ce
工程物资-预付大型设备款 Project material - prepaid for equipment .' .|s?s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production zhN'@Wj'_
在建工程 Construction in progress b;x^>(It
在建工程减值准备 Impairment of construction in progress d(To)ly.
固定资产清理 Disposal of fixed assets K bwWrf
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无形资产-专利权 Intangible assets - patent M5%u>$2
无形资产-非专利技术 Intangible assets - industrial property and know-how kv(N/G
无形资产-商标权 Intangible assets - trademark rights +8BH%f}X
无形资产-土地使用权 Intangible assets - land use rights =gfLl1wY[
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets 5%4:)s{4|
长期待摊费用 Deferred assets G
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未确认融资费用 Unrecognized finance fees ]MB^0:F-
其他长期资产 Other long term assets y!aq}YS
递延税款借项 Deferred assets debits t5eux&C
应付票据 Notes payable 'iL['4~.
应付帐款 Trade creditors MR+ndB<
预收帐款 Adanvances from customers ]
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代销商品款 Consignment-in payables GD*6tk;5/
其他应交款 Other payable to government "&C'K
其他应付款 Other creditors x
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应付股利 Proposed dividends ?<F\S2W
待转资产价值 Donated assets KgKV(q=
预计负债 Accrued liabilities g7d) YUc
应付短期债券 Short-term debentures payable zo
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其他流动负债 Other current liabilities gQ
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预提费用 Accrued expenses a(BC(^1!
应付工资 Payroll payable tk,
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应付福利费 Welfare payable PU-;Q@< E
短期借款-抵押借款 Bank loans - Short term - pledged y4envjl0
短期借款-信用借款 Bank loans - Short term - credit Lb/a_8<E?
短期借款-担保借款 Bank loans - Short term - guaranteed 5IMh$!/uc
一年内到期长期借款 Long term loans due within one year $9ON3>
一年内到期长期应付款 Long term payable due within one year 4Q3Q.(
长期借款 Bank loans - Long term {d7KJmN
应付债券-债券面值 Bond payable - Par value [0IeEjL
应付债券-债券溢价 Bond payable - Excess Q7#Q6-
Q
应付债券-债券折价 Bond payable - Discount |4-Ey! P
应付债券-应计利息 Bond payable - Accrued interest <pPI:D@G
长期应付款 Long term payable ?rHc%H
专项应付款 Specific payable !})+WSs'"s
其他长期负债 Other long term liabilities m'429E]\S
应交税金-所得税 Tax payable - income tax }b,a*4pN
应交税金-增值税 Tax payable - VAT l}<s~ip
应交税金-营业税 Tax payable - business tax |t.WPp5,
应交税金-消费税 Tax payable - consumable tax KE(kR>OB]
应交税金-其他 Tax payable - others +%>L;'L
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递延税款贷项 Deferred taxation credit q .?D{[2
股本 Share capital N8mK^{
已归还投资 Investment returned rtUdL,Hx
利润分配-其他转入 Profit appropriation - other transfer in Z"E+ TX
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TJO|{Lxm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Bpqq-_@
利润分配-提取储备基金 Profit appropriation - reserve fund VY![VnHsB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F]YPq
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,~G[\2~p
利润分配-利润归还投资 Profit appropriation - return investment by profit \>jK\j
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8I~ H1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H[6d@m- Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &=s{ +0
期初未分配利润 Retained earnings, beginning of the year Dcp,9"yt%
资本公积-股本溢价 Capital surplus - share premium RNIfw1R
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L(X:=)
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资本公积-接受现金捐赠 Capital surplus - cash donation o]k[l;
资本公积-股权投资准备 Capital surplus - investment reserve 6o6m"6
资本公积-拨款转入 Capital surplus - subsidiary {~d4;ht1Y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q2k\8i
资本公积-其他 Capital surplus - others XvdK;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P3N
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |r3eq4$Am
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @o>2:D1G
盈余公积-储备基金 Surplus reserve - reserve fund ?DpM
R/
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L-=^GNh
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =8<SKY&\X
主营业务收入 Sales Lp{l&-uQ
主营业务成本 Cost of sales 9$Hgh7'hvs
主营业务税金及附加 Sales tax V:l; 2rW
营业费用 Operating expenses e4?}#6RF
管理费用 General and administrative expenses Lqz}h-Ei
财务费用 Financial expenses `%rqQnVB
投资收益 Investment income Ou,B3kuQ+
其他业务收入 Other operating income vO"AJ`_
营业外收入 Non-operating income ^
*m;![$[
补贴收入 Subsidy income f)gA.Rz
其他业务支出 Other operating expenses qKWkgackP
营业外支出 Non-operating expenses ^mG-O
所得税 Income tax a0.)zgWr
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