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 。 ^G(Ee+PN@
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现金 Cash in hand Ie(.T2K
银行存款 Cash in bank +xU( {/
其他货币资金-外埠存款Other monetary assets - cash in other cities vJ=Q{_D=\
其他货币资金-银行本票 Other monetary assets - cashier‘s check '6WS<@%}
其他货币资金-银行汇票 Other monetary assets - bank draft "y&`,s5}
其他货币资金-信用卡 Other monetary assets - credit cards FKu8R%9xn%
其他货币资金-信用证保证金 Other monetary assets - L/C deposit N$IA~)
其他货币资金-存出投资款 Other monetary assets - cash for investment X(X[v]
短期投资-股票投资 Investments - Short term - stocks wT6zeEV~*
短期投资-债券投资 Investments - Short term - bonds 6]d]0TW_
短期投资-基金投资 Investments - Short term - funds m&gB;g3:
短期投资-其他投资 Investments - Short term - others Uc'}y!R
短期投资跌价准备 Provision for short-term investment {\%I;2X
长期股权投资-股票投资 Long term equity investment - stocks >5:
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长期股权投资-其他股权投资 Long term equity investment - others l
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长期债券投资-债券投资 Long term securities investemnt - bonds uC#@qpzy
长期债券投资-其他债权投资 Long term securities investment - others ;H.V-~:P)
长期投资减值准备 Provision for long-term investment S#v3%)R
应收票据 Notes receivable H?8'(
应收股利 Dividends receivable 5Gy#$'kdf
应收利息 Interest receivable 7>BfHb
应收帐款 Trade debtors Iia.`"S
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors '&B4Ccn<V
预付帐款 Prepayment L YF|
应收补贴款 Allowance receivable -~lq <M
其他应收款 Other debtors VZI!rFac
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors e@anX^M;
其他流动资产 Other current assets Y$\|rD^f
物资采购 Purchase _"L6mcI6
原材料 Raw materials p/VVb%
包装物 Packing materials ~'KqiUY
低值易耗品 Low value consumbles 9jqsEd-SW
材料成本差异 Material cost difference ]VLseF
自制半成品 Self-manufactured goods ktx| c19
库存商品 Finished goods "O<ETHd0
商品进销差价 Difference between purchase & sales of commodities iW>^'W#
委托加工物资 Consigned processiong material kDWEgnXK,v
委托代销商品 Consignment-out OQB7C0+ &
受托代销商品 Consignment-in ^PezV5(
分期收款发出商品 Goods on instalment sales 4d4+%5GE
存货跌价准备 Provision for obsolete stocks |?2fq&2
待摊费用 Prepaid expenses BR@m*JGajz
待处理流动资产损益 Unsettled G/L on current assets >20
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待处理固定资产损益 Unsettled G/L on fixed assets [i ~qVn2vT
委托贷款-本金 Consignment loan - principle BDWbWA
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委托贷款-利息 Consignment loan - interest 2a48(~<_
委托贷款-减值准备 Consignment loan - provision @;P ;iI
固定资产-房屋建筑物 Fixed assets - Buildings bNVeL$'
固定资产-机器设备 Fixed assets - Plant and machinery ,:A;4
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures VDb
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固定资产-运输设备 Fixed assets - Automobiles ~vt9?(h
累计折旧 Accumulated depreciation LrbD%2U$j5
固定资产减值准备 Impairment of fixed assets o!":mJy
工程物资-专用材料 Project material - specific materials {DQ%fneN4
工程物资-专用设备 Project material - specific equipment \"nut7";2
工程物资-预付大型设备款 Project material - prepaid for equipment #xw*;hW<
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ($[+dR
在建工程 Construction in progress ~<n.5q
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在建工程减值准备 Impairment of construction in progress 3}8o 9
固定资产清理 Disposal of fixed assets T TN!$?G3
无形资产-专利权 Intangible assets - patent m\0_1 #(
无形资产-非专利技术 Intangible assets - industrial property and know-how %8tE*3iUF
无形资产-商标权 Intangible assets - trademark rights U\tx{CsSz
无形资产-土地使用权 Intangible assets - land use rights {XmCG%%L
无形资产-商誉 Intangible assets - goodwill %NxQb'
无形资产减值准备 Impairment of intangible assets >- \bLr
长期待摊费用 Deferred assets wqF?o
未确认融资费用 Unrecognized finance fees W
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其他长期资产 Other long term assets -m%`Di!E
递延税款借项 Deferred assets debits @i; )`k5b
应付票据 Notes payable qGV_oa74
应付帐款 Trade creditors <SI|)M,, 3
预收帐款 Adanvances from customers N8dxgh!,
代销商品款 Consignment-in payables TjEXR$:<
其他应交款 Other payable to government ggx_h
其他应付款 Other creditors KaNs>[a8
应付股利 Proposed dividends nOL"6%q
待转资产价值 Donated assets XH$r(@Z\7
预计负债 Accrued liabilities kygw}|, N
应付短期债券 Short-term debentures payable bT
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其他流动负债 Other current liabilities w&aZ 97{
预提费用 Accrued expenses -PE_q Z^
应付工资 Payroll payable nm,LKS7
应付福利费 Welfare payable 4}uOut
短期借款-抵押借款 Bank loans - Short term - pledged F`QViZ'n>#
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed x1.S+:
一年内到期长期借款 Long term loans due within one year W-n
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一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term *(?Wzanh
应付债券-债券面值 Bond payable - Par value +SH{`7r
应付债券-债券溢价 Bond payable - Excess M}V!;o<t^
应付债券-债券折价 Bond payable - Discount Z)#UCoK!c
应付债券-应计利息 Bond payable - Accrued interest QS&B"7;g
长期应付款 Long term payable rm,`M
专项应付款 Specific payable r[a7">n
其他长期负债 Other long term liabilities nTEN&8Y>R
应交税金-所得税 Tax payable - income tax {7OHEArv
应交税金-增值税 Tax payable - VAT \:WWrY8&
应交税金-营业税 Tax payable - business tax Dp
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应交税金-消费税 Tax payable - consumable tax &xQM!f
应交税金-其他 Tax payable - others #_w
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递延税款贷项 Deferred taxation credit E5bVCAz
股本 Share capital 20|`
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已归还投资 Investment returned @owneSD qN
利润分配-其他转入 Profit appropriation - other transfer in +nDy b
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TJO$r6&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h^yqrDyJ
利润分配-提取储备基金 Profit appropriation - reserve fund E[]5Od5#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rGyAzL]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VI&x1C
利润分配-利润归还投资 Profit appropriation - return investment by profit Cku"vVw,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "d_wu#fO)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8Y?M:^f~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?FQ#I~'<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !mmMAsd,
期初未分配利润 Retained earnings, beginning of the year J,2V&WuV0r
资本公积-股本溢价 Capital surplus - share premium N]A# ecm
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation I+8n;I)]X
资本公积-股权投资准备 Capital surplus - investment reserve 50^ux:Uv+N
资本公积-拨款转入 Capital surplus - subsidiary T }}2J/sj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation g"! (@]L!@
资本公积-其他 Capital surplus - others 7MK
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'u7-Qetj
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve faDSyBLo
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YX0ysE*V:&
盈余公积-储备基金 Surplus reserve - reserve fund 4+RR`I8$Ge
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 Qd[_W^QI
主营业务收入 Sales E#B-JLMGl
主营业务成本 Cost of sales kJWg},-\
主营业务税金及附加 Sales tax &]nx^C8V;
营业费用 Operating expenses NBYJ'nA%;f
管理费用 General and administrative expenses z%82Vt!a5
财务费用 Financial expenses Z7;V}[wie
投资收益 Investment income \#{PV\x:Nn
其他业务收入 Other operating income 8D='N`cN+
营业外收入 Non-operating income ;o_F<68QP
补贴收入 Subsidy income :!%V Sem
其他业务支出 Other operating expenses 2%W;#oi?
营业外支出 Non-operating expenses g^'h4qOa
所得税 Income tax 9P?0D
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