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 。 U?yKwH^{
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现金 Cash in hand #{Gojg`5O
银行存款 Cash in bank ~e R6[;
其他货币资金-外埠存款Other monetary assets - cash in other cities a3(q;^v
其他货币资金-银行本票 Other monetary assets - cashier‘s check rR3(yy0L
其他货币资金-银行汇票 Other monetary assets - bank draft ^|h})OHV
其他货币资金-信用卡 Other monetary assets - credit cards ^]1M8R,
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .[hbiv#
其他货币资金-存出投资款 Other monetary assets - cash for investment l@nG?l #
短期投资-股票投资 Investments - Short term - stocks zoO9N oUHW
短期投资-债券投资 Investments - Short term - bonds sp&)1?!M
短期投资-基金投资 Investments - Short term - funds x#&%lJT
短期投资-其他投资 Investments - Short term - others PU{7s
短期投资跌价准备 Provision for short-term investment 7EukrE<b'
长期股权投资-股票投资 Long term equity investment - stocks So\f[/em
长期股权投资-其他股权投资 Long term equity investment - others X~5kgq0"
长期债券投资-债券投资 Long term securities investemnt - bonds h?2 :'Vu]
长期债券投资-其他债权投资 Long term securities investment - others _+x&[^gjP
长期投资减值准备 Provision for long-term investment sXm,y$\m
应收票据 Notes receivable zMmVYx
应收股利 Dividends receivable } l
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应收利息 Interest receivable *kWrF* )J
应收帐款 Trade debtors <-m?l6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R'{BkC}.
预付帐款 Prepayment *Zi:^<hv
应收补贴款 Allowance receivable Y]!{
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其他应收款 Other debtors V;t
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors y|E{]
其他流动资产 Other current assets {Tym#
物资采购 Purchase Q)b*;
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原材料 Raw materials ~i)IY1m"
包装物 Packing materials YJEL'k<l
低值易耗品 Low value consumbles En]+mIEo
材料成本差异 Material cost difference 1%,AU
自制半成品 Self-manufactured goods +:fr(s!OE
库存商品 Finished goods *1fZcw'C.
商品进销差价 Difference between purchase & sales of commodities Kv26rY8Q
委托加工物资 Consigned processiong material sVJwe\!
委托代销商品 Consignment-out WQT;k0;T]
受托代销商品 Consignment-in FtL{f=
分期收款发出商品 Goods on instalment sales 6su^yt
存货跌价准备 Provision for obsolete stocks 60u}iiC@
待摊费用 Prepaid expenses +r
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待处理流动资产损益 Unsettled G/L on current assets p4-bD_
待处理固定资产损益 Unsettled G/L on fixed assets GMO|A.bzzN
委托贷款-本金 Consignment loan - principle :~
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委托贷款-利息 Consignment loan - interest "mm|0PUJ
委托贷款-减值准备 Consignment loan - provision 47 _";g@X
固定资产-房屋建筑物 Fixed assets - Buildings }R -azN;
固定资产-机器设备 Fixed assets - Plant and machinery j,c8_;X!
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]C
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固定资产-运输设备 Fixed assets - Automobiles ;+/[<bv d"
累计折旧 Accumulated depreciation zxt&oT0Q
固定资产减值准备 Impairment of fixed assets ^7l^/GSO
工程物资-专用材料 Project material - specific materials Pxn;]!Z#
工程物资-专用设备 Project material - specific equipment *l-(tp5
工程物资-预付大型设备款 Project material - prepaid for equipment
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production H _%yh,L
在建工程 Construction in progress Ltt+BUJc
在建工程减值准备 Impairment of construction in progress +o\s
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固定资产清理 Disposal of fixed assets 8 O5@FU
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无形资产-专利权 Intangible assets - patent ORo +=2
无形资产-非专利技术 Intangible assets - industrial property and know-how @94_'i7\
无形资产-商标权 Intangible assets - trademark rights "T_OLeg
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无形资产-土地使用权 Intangible assets - land use rights CdN,R"V0$@
无形资产-商誉 Intangible assets - goodwill v9[[T6t/'
无形资产减值准备 Impairment of intangible assets iVKX *kqc
长期待摊费用 Deferred assets n^7$ST#'bV
未确认融资费用 Unrecognized finance fees V\V:uo(C
其他长期资产 Other long term assets jGtoc,\X
递延税款借项 Deferred assets debits 3)J0f+M>dv
应付票据 Notes payable faVR %
应付帐款 Trade creditors
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预收帐款 Adanvances from customers `ju r`^S|
代销商品款 Consignment-in payables aTceGyWzl
其他应交款 Other payable to government aDik1Q
其他应付款 Other creditors 8'(|1
应付股利 Proposed dividends ?*~Pgh >uL
待转资产价值 Donated assets |$vhu`]Z@^
预计负债 Accrued liabilities G1d!a6>
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities &x(^=sTHI
预提费用 Accrued expenses _/)?GXwLn
应付工资 Payroll payable i*JbFukG
应付福利费 Welfare payable +r+H`cT@
短期借款-抵押借款 Bank loans - Short term - pledged r"MKkSEM
短期借款-信用借款 Bank loans - Short term - credit ;b""N,
短期借款-担保借款 Bank loans - Short term - guaranteed
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一年内到期长期借款 Long term loans due within one year 0-^wY8n-=
一年内到期长期应付款 Long term payable due within one year I\0mmdi73
长期借款 Bank loans - Long term Y( D@B|"'m
应付债券-债券面值 Bond payable - Par value $z9z'^HqO
应付债券-债券溢价 Bond payable - Excess 4K@`>Y5g*
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest o'3t(dyyH
长期应付款 Long term payable [p+h b
专项应付款 Specific payable o6$Q>g`]
其他长期负债 Other long term liabilities 43mV ~Oj
应交税金-所得税 Tax payable - income tax &S.zc@rN
应交税金-增值税 Tax payable - VAT \@kY2,I V
应交税金-营业税 Tax payable - business tax nJTV@mXVq
应交税金-消费税 Tax payable - consumable tax Q-[^!RAK?
应交税金-其他 Tax payable - others 1f 0"z1
递延税款贷项 Deferred taxation credit VxOrrs7Z
股本 Share capital ?D#]g[6
已归还投资 Investment returned z^/aJ@gQ
利润分配-其他转入 Profit appropriation - other transfer in %NbhR(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $+Hv5]/hb
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [`^x;*C
利润分配-提取储备基金 Profit appropriation - reserve fund a; Ihv#q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i6[,m*q~2x
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund A#mf*]'
利润分配-利润归还投资 Profit appropriation - return investment by profit '\:?FQ
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends 13]sZ([B%|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %$
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lA39$oJ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year %aX<p{EY
资本公积-股本溢价 Capital surplus - share premium a4
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V*U7-{ *a
资本公积-接受现金捐赠 Capital surplus - cash donation jZ <*XX
资本公积-股权投资准备 Capital surplus - investment reserve Q:]F* p2
资本公积-拨款转入 Capital surplus - subsidiary ybtje=3E
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n>X
资本公积-其他 Capital surplus - others .E_`*[ 5=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2-| oN/FD
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5Mb1==/R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b#k$/A@
盈余公积-储备基金 Surplus reserve - reserve fund =g/K>B
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !e.@Xk.P6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment vyqlP;K
主营业务收入 Sales ImklM7A
主营业务成本 Cost of sales G?=X!up(
主营业务税金及附加 Sales tax s<z{ (a
营业费用 Operating expenses $9*Xfb/
管理费用 General and administrative expenses K*;=^PY
财务费用 Financial expenses 3,tKqR7g
投资收益 Investment income "v jFL9
其他业务收入 Other operating income L ! yl^c
营业外收入 Non-operating income PWL Mux
补贴收入 Subsidy income CbS9fc&
其他业务支出 Other operating expenses .knRH^
营业外支出 Non-operating expenses |/ZpZ7
所得税 Income tax sxnj`z
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