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 。 QL{{GQ_dn
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现金 Cash in hand fsr0E=nV
银行存款 Cash in bank D. _*p
其他货币资金-外埠存款Other monetary assets - cash in other cities R,'`
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其他货币资金-银行本票 Other monetary assets - cashier‘s check N Dt +m
其他货币资金-银行汇票 Other monetary assets - bank draft ,m^@S
其他货币资金-信用卡 Other monetary assets - credit cards x<-n}VK\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K.{:
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其他货币资金-存出投资款 Other monetary assets - cash for investment x9&{@
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短期投资-股票投资 Investments - Short term - stocks pMfP3G7V
短期投资-债券投资 Investments - Short term - bonds EP;TfWc}1
短期投资-基金投资 Investments - Short term - funds 5/m^9@A
短期投资-其他投资 Investments - Short term - others 'I tsu~fza
短期投资跌价准备 Provision for short-term investment >#jfZ5t
长期股权投资-股票投资 Long term equity investment - stocks !VF.=\iH/
长期股权投资-其他股权投资 Long term equity investment - others q_sQC5:s
长期债券投资-债券投资 Long term securities investemnt - bonds V6.w=6:`X
长期债券投资-其他债权投资 Long term securities investment - others @&7|Laa
长期投资减值准备 Provision for long-term investment [kjm EMF9i
应收票据 Notes receivable /1Q
i9uit
应收股利 Dividends receivable p?q~.YY
应收利息 Interest receivable :mpR}.^hv
应收帐款 Trade debtors ND3(oes+;K
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors S<+/ Ep 2
预付帐款 Prepayment tCw.wDq3=
应收补贴款 Allowance receivable 0VOj,)K=
其他应收款 Other debtors c,\!<4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 3Xun>ZQ-
其他流动资产 Other current assets $xWebz0
物资采购 Purchase 6tKm'`^z4
原材料 Raw materials Xw|t.0
包装物 Packing materials z
g '1T2t
低值易耗品 Low value consumbles e=]>TeqG0
材料成本差异 Material cost difference rTR4j>Ua~
自制半成品 Self-manufactured goods :YAxL J
库存商品 Finished goods Fa!6*K\
商品进销差价 Difference between purchase & sales of commodities [J6*Q9B<V&
委托加工物资 Consigned processiong material n<. T6
委托代销商品 Consignment-out cjd Z.jR2
受托代销商品 Consignment-in -@wnQ?
分期收款发出商品 Goods on instalment sales ;T6x$e
存货跌价准备 Provision for obsolete stocks Bx>)i8P7i0
待摊费用 Prepaid expenses ~;pv&s5}
待处理流动资产损益 Unsettled G/L on current assets .7!n%Ks
待处理固定资产损益 Unsettled G/L on fixed assets ^YpA@`n
委托贷款-本金 Consignment loan - principle ?-"%%#
委托贷款-利息 Consignment loan - interest C#y[UM5\k;
委托贷款-减值准备 Consignment loan - provision LHt{y3l]
固定资产-房屋建筑物 Fixed assets - Buildings eTV%+
固定资产-机器设备 Fixed assets - Plant and machinery r dc}e"v
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P[.BK
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation XuQ7nlbnq
固定资产减值准备 Impairment of fixed assets E27N1J+1
工程物资-专用材料 Project material - specific materials b`4R`mo
工程物资-专用设备 Project material - specific equipment HhmC+3w.7
工程物资-预付大型设备款 Project material - prepaid for equipment
qrFC4\q}
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production w_gPX0N}3n
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress 2hjR'6h"Y
固定资产清理 Disposal of fixed assets P&ig.Og*
无形资产-专利权 Intangible assets - patent ed,w-;(n~
无形资产-非专利技术 Intangible assets - industrial property and know-how =-ky%3:`@
无形资产-商标权 Intangible assets - trademark rights T@n-^B !Xq
无形资产-土地使用权 Intangible assets - land use rights &*I\~;1
无形资产-商誉 Intangible assets - goodwill F^m`j6
无形资产减值准备 Impairment of intangible assets 5 W<\J
长期待摊费用 Deferred assets $uA?c&
e
未确认融资费用 Unrecognized finance fees @aG1
PG{
其他长期资产 Other long term assets /ry#q%?
递延税款借项 Deferred assets debits H$:Z`CQt<
应付票据 Notes payable 8-N8v
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应付帐款 Trade creditors nt/+?Sj
预收帐款 Adanvances from customers o8:K6y
代销商品款 Consignment-in payables YHVJg?H3
其他应交款 Other payable to government Y4%Bx8
其他应付款 Other creditors #xqeCX4p
应付股利 Proposed dividends +fgF &.
待转资产价值 Donated assets |P_\l,f8`
预计负债 Accrued liabilities =:
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应付短期债券 Short-term debentures payable Xwg|fr+p
其他流动负债 Other current liabilities \iQD\=o
预提费用 Accrued expenses OHqc,@a;+
应付工资 Payroll payable 'L*nC
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应付福利费 Welfare payable nt,tM/
短期借款-抵押借款 Bank loans - Short term - pledged TzXivE@mm
短期借款-信用借款 Bank loans - Short term - credit KzQ\A!qG
短期借款-担保借款 Bank loans - Short term - guaranteed [69[Ct
一年内到期长期借款 Long term loans due within one year }lzyl*.
一年内到期长期应付款 Long term payable due within one year Y",Fs(
长期借款 Bank loans - Long term uzO%+B!
应付债券-债券面值 Bond payable - Par value U _~lpu
应付债券-债券溢价 Bond payable - Excess +$MNG
应付债券-债券折价 Bond payable - Discount ZQT14. $L
应付债券-应计利息 Bond payable - Accrued interest q16RPqfT
长期应付款 Long term payable uiO7sf6
专项应付款 Specific payable tHSe>*eC
其他长期负债 Other long term liabilities ckqU2ETpD}
应交税金-所得税 Tax payable - income tax "
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应交税金-增值税 Tax payable - VAT u,:GJU
应交税金-营业税 Tax payable - business tax (+<SR5,/3
应交税金-消费税 Tax payable - consumable tax z6)SaSYE
应交税金-其他 Tax payable - others |-N\?N9"
递延税款贷项 Deferred taxation credit 1 l'Wb2g>A
股本 Share capital :t\pi.uWt
已归还投资 Investment returned '`q&UPg]
利润分配-其他转入 Profit appropriation - other transfer in XqVhC
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^|@t 2Rp@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k
zhek >
利润分配-提取储备基金 Profit appropriation - reserve fund .+<Ul]e/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^CUeq"GYoZ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund AZ)H/#be
利润分配-利润归还投资 Profit appropriation - return investment by profit mie<jha
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !>B|z=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;z;O}<8s
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LL5n{#)N
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8(UUc>g
期初未分配利润 Retained earnings, beginning of the year 7:U ^Ki
资本公积-股本溢价 Capital surplus - share premium JcEPwF.
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |3f?1:"Z
资本公积-接受现金捐赠 Capital surplus - cash donation ?Kw~O"L8
资本公积-股权投资准备 Capital surplus - investment reserve 8kQ
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资本公积-拨款转入 Capital surplus - subsidiary /,'D4s:Gg
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #%U5,[<a8
资本公积-其他 Capital surplus - others `7qZ6Z3z@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *<n]"-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xU#f>@v!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d\}r.pD
盈余公积-储备基金 Surplus reserve - reserve fund
zhH-lMNj-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +
E7s[9/r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *.wX9g9\
主营业务收入 Sales n7`R+4/s
主营业务成本 Cost of sales V6Kw71'9
主营业务税金及附加 Sales tax Q=lQ y
营业费用 Operating expenses u1F@VV{
管理费用 General and administrative expenses Jrd:6Z
财务费用 Financial expenses 1BK-uv:
投资收益 Investment income G2Ek
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其他业务收入 Other operating income ^>02,X
mk
营业外收入 Non-operating income J[rpMQ
补贴收入 Subsidy income \ Tf845
其他业务支出 Other operating expenses JQQP!]%}
营业外支出 Non-operating expenses {)]5o| Hx
所得税 Income tax b f.__3{
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