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 。 _K8ob8)m
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现金 Cash in hand Sh}AGNE'
银行存款 Cash in bank sR
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其他货币资金-外埠存款Other monetary assets - cash in other cities @y{Whun~
其他货币资金-银行本票 Other monetary assets - cashier‘s check Z#nj[r!l}
其他货币资金-银行汇票 Other monetary assets - bank draft f
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其他货币资金-信用卡 Other monetary assets - credit cards Ga"$_DyM
其他货币资金-信用证保证金 Other monetary assets - L/C deposit r68'DJ&m3
其他货币资金-存出投资款 Other monetary assets - cash for investment VO/"
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短期投资-股票投资 Investments - Short term - stocks qGr(MDLc
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds ?:~Y%4;
短期投资-其他投资 Investments - Short term - others @ 4j#X
短期投资跌价准备 Provision for short-term investment Z,_yE*q
长期股权投资-股票投资 Long term equity investment - stocks +mYD
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长期股权投资-其他股权投资 Long term equity investment - others hA/K>Z
长期债券投资-债券投资 Long term securities investemnt - bonds ^+Ec}+ Q
长期债券投资-其他债权投资 Long term securities investment - others gNo.&G
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长期投资减值准备 Provision for long-term investment r[JgCj+$&
应收票据 Notes receivable 1j9 .Q;9
应收股利 Dividends receivable y!)Z ^u
应收利息 Interest receivable (KK9/k
应收帐款 Trade debtors a$l/N{<.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t/#[At5p=
预付帐款 Prepayment b-;+&Rb
应收补贴款 Allowance receivable )1Z*kY?f!
其他应收款 Other debtors 2_R'Kl![
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *3s4JK
其他流动资产 Other current assets -{-w5_B$
物资采购 Purchase xmT(yv,
原材料 Raw materials W,}HQ
包装物 Packing materials htq#( M
低值易耗品 Low value consumbles "fL:scq@0
材料成本差异 Material cost difference AJI,>I,}}
自制半成品 Self-manufactured goods #xNLr
库存商品 Finished goods 8m2-fuJz
商品进销差价 Difference between purchase & sales of commodities Yq
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委托加工物资 Consigned processiong material wMT?p/9Blm
委托代销商品 Consignment-out BI3Q~ADV
受托代销商品 Consignment-in &zynfj#o
分期收款发出商品 Goods on instalment sales !/BXMj,=
存货跌价准备 Provision for obsolete stocks =O<Ul~JRK
待摊费用 Prepaid expenses r~si:?6:
待处理流动资产损益 Unsettled G/L on current assets CY<,p$
待处理固定资产损益 Unsettled G/L on fixed assets wh<+.Zp
委托贷款-本金 Consignment loan - principle a.y_o50#T
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision }`{aeVHT
固定资产-房屋建筑物 Fixed assets - Buildings +>@<'YI<
固定资产-机器设备 Fixed assets - Plant and machinery e@Q<hb0<eU
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9P#E^;L
固定资产-运输设备 Fixed assets - Automobiles #e((F,
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累计折旧 Accumulated depreciation k
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固定资产减值准备 Impairment of fixed assets %J!+f-:=
工程物资-专用材料 Project material - specific materials ,q] Wi#
工程物资-专用设备 Project material - specific equipment X@*$3z#Z
工程物资-预付大型设备款 Project material - prepaid for equipment S ])Ap'E
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~B'K_#
在建工程 Construction in progress Q
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在建工程减值准备 Impairment of construction in progress c6:"5};_
固定资产清理 Disposal of fixed assets IX7<
无形资产-专利权 Intangible assets - patent XI~2Vzht
无形资产-非专利技术 Intangible assets - industrial property and know-how ;3
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无形资产-商标权 Intangible assets - trademark rights ek1Y
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无形资产-土地使用权 Intangible assets - land use rights hyH "
无形资产-商誉 Intangible assets - goodwill TartV3;`
无形资产减值准备 Impairment of intangible assets #(mm6dj
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees :<YcV#!P
其他长期资产 Other long term assets R%Gh4y\nF
递延税款借项 Deferred assets debits Dt0S"`^=k
应付票据 Notes payable 7?:7}xb-
应付帐款 Trade creditors ,[71,zs
预收帐款 Adanvances from customers p6$ QTx
代销商品款 Consignment-in payables O['gp~P"
其他应交款 Other payable to government ,Drd s"H
其他应付款 Other creditors oe}nrkmb
应付股利 Proposed dividends 4&~ft
待转资产价值 Donated assets 7SE\(K=<%
预计负债 Accrued liabilities RY2`v
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应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities T^x7w+
预提费用 Accrued expenses qsk8 #
应付工资 Payroll payable (1T2?mO
应付福利费 Welfare payable >:%i,K*AM
短期借款-抵押借款 Bank loans - Short term - pledged S 0eD
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短期借款-信用借款 Bank loans - Short term - credit o>m
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短期借款-担保借款 Bank loans - Short term - guaranteed In#
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一年内到期长期借款 Long term loans due within one year lJP6sk
一年内到期长期应付款 Long term payable due within one year h?jy'>T?b2
长期借款 Bank loans - Long term :?2+'+%'
应付债券-债券面值 Bond payable - Par value )sWdN(E3
应付债券-债券溢价 Bond payable - Excess ]1>U@oK
应付债券-债券折价 Bond payable - Discount *G7$wW:?
应付债券-应计利息 Bond payable - Accrued interest /-Y*V*E
长期应付款 Long term payable 2cY7sE068
专项应付款 Specific payable J)vP<.3:
其他长期负债 Other long term liabilities 7^P!@o$v!
应交税金-所得税 Tax payable - income tax <*E{zr&
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax |FGt
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应交税金-消费税 Tax payable - consumable tax T%A45BE
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应交税金-其他 Tax payable - others =PWh,lWS
递延税款贷项 Deferred taxation credit H)(@A W+-
股本 Share capital *Nloa/a&9
已归还投资 Investment returned Pf5RlpL:p
利润分配-其他转入 Profit appropriation - other transfer in ( >zXapb2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -(V]knIF
利润分配-提取储备基金 Profit appropriation - reserve fund pV]m6!y&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C2NJrg4(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4SIi<cS0
利润分配-利润归还投资 Profit appropriation - return investment by profit Sh(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %B5.zs]Of
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t<mT=(zt*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -fFM-gt^t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;A7HEx
期初未分配利润 Retained earnings, beginning of the year ye=*m
资本公积-股本溢价 Capital surplus - share premium r\Nf309~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Vb*q^
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资本公积-接受现金捐赠 Capital surplus - cash donation _doX&*9u
资本公积-股权投资准备 Capital surplus - investment reserve ]S4 TX
资本公积-拨款转入 Capital surplus - subsidiary NXb_hF
资本公积-外币资本折算差额 Capital surplus - foreign currency translation L\_MZ*<0[
资本公积-其他 Capital surplus - others E5qh]z(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t"k6wv;Tq
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KoVy,@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Cg<:C?>!p
盈余公积-储备基金 Surplus reserve - reserve fund Cy-q9uTm
盈余公积-企业发展基金 Surplus reserve - enterprise development fund P -0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment DP **pf%j
主营业务收入 Sales hn\<'|n
主营业务成本 Cost of sales (yIl]ZN*
主营业务税金及附加 Sales tax 2V%si 6
营业费用 Operating expenses OBaG'lrZy
管理费用 General and administrative expenses ;M}'\.
财务费用 Financial expenses ImO\X`{
投资收益 Investment income |3`Sd;^;
其他业务收入 Other operating income #ak2[UOT
营业外收入 Non-operating income Njsz=
补贴收入 Subsidy income &^$dHr6v
其他业务支出 Other operating expenses a]XQM$T$
营业外支出 Non-operating expenses 1Y!"C
所得税 Income tax @9~a3k|
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