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 。 TgSU}Mf)a
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现金 Cash in hand (?J6vK}S
银行存款 Cash in bank C?#if;c
其他货币资金-外埠存款Other monetary assets - cash in other cities K7FuMB
其他货币资金-银行本票 Other monetary assets - cashier‘s check k;3Bv 6
其他货币资金-银行汇票 Other monetary assets - bank draft p^&' C_?
其他货币资金-信用卡 Other monetary assets - credit cards O_nk8
其他货币资金-信用证保证金 Other monetary assets - L/C deposit }9R45h}{<
其他货币资金-存出投资款 Other monetary assets - cash for investment F@kOj*5,[
短期投资-股票投资 Investments - Short term - stocks *DLv$/(0
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds Bz_['7D
短期投资-其他投资 Investments - Short term - others Z@nM\/vLA
短期投资跌价准备 Provision for short-term investment brb8C%j}9
长期股权投资-股票投资 Long term equity investment - stocks QUaz;kNC7
长期股权投资-其他股权投资 Long term equity investment - others fPiq
长期债券投资-债券投资 Long term securities investemnt - bonds [@"H2#CQ
长期债券投资-其他债权投资 Long term securities investment - others 'd]9u9u
长期投资减值准备 Provision for long-term investment = PqQJE}
应收票据 Notes receivable GIWgfE?
应收股利 Dividends receivable ;*:d)'A
应收利息 Interest receivable
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应收帐款 Trade debtors Xj&{M[k<
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]}<.Y[!S
预付帐款 Prepayment >B>CV8p6w
应收补贴款 Allowance receivable :@wO'
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其他应收款 Other debtors QBR9BR
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors qRJg/~_h{
其他流动资产 Other current assets oIt.Pc~;'#
物资采购 Purchase Xl#vVyO
原材料 Raw materials iVd*62$@$
包装物 Packing materials ;8JJ#ED
低值易耗品 Low value consumbles ndOPD]A'
材料成本差异 Material cost difference H:`W\CP7_
自制半成品 Self-manufactured goods HyiuU`
库存商品 Finished goods Y6`9:97
商品进销差价 Difference between purchase & sales of commodities kN`[Q$B
委托加工物资 Consigned processiong material ,yWTkql
委托代销商品 Consignment-out ::dLOf8o
受托代销商品 Consignment-in h76#HUBr!
分期收款发出商品 Goods on instalment sales CJJ 1aM
存货跌价准备 Provision for obsolete stocks 4(R O1VWsb
待摊费用 Prepaid expenses 5hB&]6n
待处理流动资产损益 Unsettled G/L on current assets 5w gtc~
待处理固定资产损益 Unsettled G/L on fixed assets 9HLn_|yU
委托贷款-本金 Consignment loan - principle j23OgbI
委托贷款-利息 Consignment loan - interest 6ApW+/
委托贷款-减值准备 Consignment loan - provision r4gkSwy
固定资产-房屋建筑物 Fixed assets - Buildings H'<9;bD -
固定资产-机器设备 Fixed assets - Plant and machinery }kT;UdIu;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures lT@5=ou[
固定资产-运输设备 Fixed assets - Automobiles rzDqfecOmW
累计折旧 Accumulated depreciation TIW6v4
固定资产减值准备 Impairment of fixed assets KA`1IW;
工程物资-专用材料 Project material - specific materials #dqZdj@
工程物资-专用设备 Project material - specific equipment 7t\kof
工程物资-预付大型设备款 Project material - prepaid for equipment }1`Rq?@J
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production enF.}fo]
在建工程 Construction in progress itm;, Sbg
在建工程减值准备 Impairment of construction in progress 1UJ(._0hR
固定资产清理 Disposal of fixed assets x&l?Cfvv=
无形资产-专利权 Intangible assets - patent $sU?VA'h
无形资产-非专利技术 Intangible assets - industrial property and know-how xii*"n ~
无形资产-商标权 Intangible assets - trademark rights +;C|5y
无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill st{:]yTRk
无形资产减值准备 Impairment of intangible assets 5BS-q"
长期待摊费用 Deferred assets D,mFme
未确认融资费用 Unrecognized finance fees 1ScfX\F=
其他长期资产 Other long term assets BC(f1
递延税款借项 Deferred assets debits v%/8pmZw;
应付票据 Notes payable s$C;31k
应付帐款 Trade creditors GL@s~_;T6
预收帐款 Adanvances from customers H5, {Z
代销商品款 Consignment-in payables XZV)4=5iSO
其他应交款 Other payable to government D?}LKs[
其他应付款 Other creditors <!y_L5S|
应付股利 Proposed dividends j6/ 3p|E
待转资产价值 Donated assets L0UAS'hf
预计负债 Accrued liabilities '&?47+W
应付短期债券 Short-term debentures payable \tyL`&)
其他流动负债 Other current liabilities 18}L89S>
预提费用 Accrued expenses IqfR`iAix
应付工资 Payroll payable r4J4|&y
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应付福利费 Welfare payable ,$}P<WZMu
短期借款-抵押借款 Bank loans - Short term - pledged D@
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短期借款-信用借款 Bank loans - Short term - credit vD:.1,72
短期借款-担保借款 Bank loans - Short term - guaranteed >/6v`
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一年内到期长期借款 Long term loans due within one year 7vNS@[8
一年内到期长期应付款 Long term payable due within one year =WyAOgy}
长期借款 Bank loans - Long term i/C#fIB2
应付债券-债券面值 Bond payable - Par value k,X)PQc
应付债券-债券溢价 Bond payable - Excess VEpIAC4
应付债券-债券折价 Bond payable - Discount 5G(y
应付债券-应计利息 Bond payable - Accrued interest 2}[rc%tV:?
长期应付款 Long term payable np=
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专项应付款 Specific payable bp_3ETK]P
其他长期负债 Other long term liabilities /iy2j8:z
应交税金-所得税 Tax payable - income tax xtpD/,2
应交税金-增值税 Tax payable - VAT GY@Np^>[a
应交税金-营业税 Tax payable - business tax @*is]d+Ya
应交税金-消费税 Tax payable - consumable tax m;KMr
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应交税金-其他 Tax payable - others sFSrMI#R
递延税款贷项 Deferred taxation credit PM9HfQU?
股本 Share capital V *S|Qy!p
已归还投资 Investment returned J-Sf9^G
利润分配-其他转入 Profit appropriation - other transfer in Z'S>i*Ts
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bCd! ap+#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (cC5zv*E
利润分配-提取储备基金 Profit appropriation - reserve fund dam.D.o"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -W!
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit J#Bz)WmR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends BAX])~_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?Z1pPd@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +8Peh9"
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ZJy
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期初未分配利润 Retained earnings, beginning of the year 5
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资本公积-股本溢价 Capital surplus - share premium G`6U t
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (>WV)
资本公积-接受现金捐赠 Capital surplus - cash donation ot_jG)
资本公积-股权投资准备 Capital surplus - investment reserve Q>TaaGc
资本公积-拨款转入 Capital surplus - subsidiary oJ6
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation G|
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资本公积-其他 Capital surplus - others o }Tv^>L
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HFo}r~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FuEHO 6nx
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6TfXz2D'J
盈余公积-储备基金 Surplus reserve - reserve fund V X211U.Q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Kz$Ijj
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H{yPi7 P
主营业务收入 Sales t9 &O0tpe
主营业务成本 Cost of sales "_?^uymw
主营业务税金及附加 Sales tax B-@f.NO/s
营业费用 Operating expenses hH@018+
管理费用 General and administrative expenses S1$\D!|1
财务费用 Financial expenses JXPn
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投资收益 Investment income P-+ ^YN,
其他业务收入 Other operating income jLb3{}0
营业外收入 Non-operating income 35&&*$Jm
补贴收入 Subsidy income E62*J$wN@
其他业务支出 Other operating expenses ?W.Y
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营业外支出 Non-operating expenses @M,KA {e
所得税 Income tax v7&$(HJ>]L
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