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 。 9zyN8v2
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现金 Cash in hand Em,!=v(*
银行存款 Cash in bank v,+@
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其他货币资金-外埠存款Other monetary assets - cash in other cities D$cMPFa2Nt
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;$QJnQ"R
其他货币资金-银行汇票 Other monetary assets - bank draft Uja
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其他货币资金-信用卡 Other monetary assets - credit cards [}2.CM
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 4Le5Ms/
其他货币资金-存出投资款 Other monetary assets - cash for investment DVJc-.x8
短期投资-股票投资 Investments - Short term - stocks co3 ,8\N0
短期投资-债券投资 Investments - Short term - bonds /aqN`
短期投资-基金投资 Investments - Short term - funds dX*>?a
短期投资-其他投资 Investments - Short term - others u
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短期投资跌价准备 Provision for short-term investment k%g xY% 0
长期股权投资-股票投资 Long term equity investment - stocks O[y`'z;C
长期股权投资-其他股权投资 Long term equity investment - others -G;1U
长期债券投资-债券投资 Long term securities investemnt - bonds .;b>
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长期债券投资-其他债权投资 Long term securities investment - others _kHpM :;.
长期投资减值准备 Provision for long-term investment ;ZJ,l)BNO
应收票据 Notes receivable %7#Zb '
应收股利 Dividends receivable ^wa9zs2s;/
应收利息 Interest receivable [,^dM:E/
应收帐款 Trade debtors hD1
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors LrMFzd}_O
预付帐款 Prepayment `tG_O
应收补贴款 Allowance receivable yV/ J(
其他应收款 Other debtors G)hH?_U#T
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +c a296^
其他流动资产 Other current assets 2.D!4+&
物资采购 Purchase iyYY)roB
原材料 Raw materials LG#w/).^
包装物 Packing materials \`&pk-uW
低值易耗品 Low value consumbles es[5B* 5
材料成本差异 Material cost difference e@=[+iJc
自制半成品 Self-manufactured goods N[bN"'U/1
库存商品 Finished goods 49oW 'j
商品进销差价 Difference between purchase & sales of commodities 'w[d^L
委托加工物资 Consigned processiong material ,6O9#1A&i
委托代销商品 Consignment-out yZp:hs#
受托代销商品 Consignment-in RYl3txw
分期收款发出商品 Goods on instalment sales i\;&CzC:
存货跌价准备 Provision for obsolete stocks i*R:WTw#
待摊费用 Prepaid expenses ;j U-<
待处理流动资产损益 Unsettled G/L on current assets 7;'.5,-3c
待处理固定资产损益 Unsettled G/L on fixed assets 9>3Ltnn0
委托贷款-本金 Consignment loan - principle ]HV~xD7\
委托贷款-利息 Consignment loan - interest ^70 .g?(f[
委托贷款-减值准备 Consignment loan - provision }Tr83B|
固定资产-房屋建筑物 Fixed assets - Buildings z<6P3x|
固定资产-机器设备 Fixed assets - Plant and machinery ^HFU@/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "42$AaS
固定资产-运输设备 Fixed assets - Automobiles I"sobZ`
累计折旧 Accumulated depreciation hlFU"u_
固定资产减值准备 Impairment of fixed assets X/-KkC
工程物资-专用材料 Project material - specific materials v*~
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工程物资-专用设备 Project material - specific equipment $&=;9="
工程物资-预付大型设备款 Project material - prepaid for equipment 3Ge <G
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >|/? Up
在建工程 Construction in progress |M<.O~|D6}
在建工程减值准备 Impairment of construction in progress l ~4e2xoT
固定资产清理 Disposal of fixed assets *OOa)P{^D
无形资产-专利权 Intangible assets - patent A
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无形资产-非专利技术 Intangible assets - industrial property and know-how l8xd73D)8
无形资产-商标权 Intangible assets - trademark rights aC yb-P
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 i %hn
无形资产减值准备 Impairment of intangible assets $qtU
长期待摊费用 Deferred assets ~|Ih
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未确认融资费用 Unrecognized finance fees ]2\2/~l
其他长期资产 Other long term assets CESe}^)n
递延税款借项 Deferred assets debits A,lw-(.z4Z
应付票据 Notes payable jaO#><f
应付帐款 Trade creditors b6!Q!:GO&
预收帐款 Adanvances from customers ~I\r1Wj;
代销商品款 Consignment-in payables pmW6~%}*
其他应交款 Other payable to government j+13H+dN
其他应付款 Other creditors M,\|V3s
应付股利 Proposed dividends oyN+pFVB:$
待转资产价值 Donated assets /i
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预计负债 Accrued liabilities =!S@tuY
应付短期债券 Short-term debentures payable F*4Qa
其他流动负债 Other current liabilities S?nNZW\6[
预提费用 Accrued expenses Z|:_c
应付工资 Payroll payable O5TK&j
应付福利费 Welfare payable UQ$\
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短期借款-抵押借款 Bank loans - Short term - pledged dVVvG]
短期借款-信用借款 Bank loans - Short term - credit +wz`
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短期借款-担保借款 Bank loans - Short term - guaranteed ZU|V+yT
一年内到期长期借款 Long term loans due within one year W-C0YU1
一年内到期长期应付款 Long term payable due within one year @%G' U&R{
长期借款 Bank loans - Long term s;_#7x#
应付债券-债券面值 Bond payable - Par value |P
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应付债券-债券溢价 Bond payable - Excess v;bM.OL
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest h2/dhp
长期应付款 Long term payable Ng."+&
专项应付款 Specific payable &Qtp"#{
其他长期负债 Other long term liabilities XgiI6-B~
应交税金-所得税 Tax payable - income tax Owh*KY:
应交税金-增值税 Tax payable - VAT @dE 3
应交税金-营业税 Tax payable - business tax q-3J.VLJ5H
应交税金-消费税 Tax payable - consumable tax K{=r.W
应交税金-其他 Tax payable - others iC\rhHKQ
递延税款贷项 Deferred taxation credit #"o6OEy$A#
股本 Share capital f>s#Ngvc
已归还投资 Investment returned C N
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利润分配-其他转入 Profit appropriation - other transfer in &v3D" J
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (!_X:+0_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NWQPOq#
利润分配-提取储备基金 Profit appropriation - reserve fund *C3uMiz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^Kw&=u
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [NCXn>Z
利润分配-利润归还投资 Profit appropriation - return investment by profit g/U$!d_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $vg moJ@X0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {hs2?#p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %)<oX9E
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bG5^h
期初未分配利润 Retained earnings, beginning of the year q#Yg0w~
资本公积-股本溢价 Capital surplus - share premium F;d%@E_Bc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j#LV7@H.e?
资本公积-接受现金捐赠 Capital surplus - cash donation %67G]?EXB
资本公积-股权投资准备 Capital surplus - investment reserve M]6w^\4j9
资本公积-拨款转入 Capital surplus - subsidiary ;Xfd1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others <<7,kfR
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _:ZFCDO
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +?"HTDBE||
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?;:9
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盈余公积-储备基金 Surplus reserve - reserve fund `eMrP`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3P+4S|@q(4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment r%Q8)nEo
主营业务收入 Sales .KiPNTh'
主营业务成本 Cost of sales 8CP9DS
主营业务税金及附加 Sales tax OQytgXED
营业费用 Operating expenses tAb;/tM3I
管理费用 General and administrative expenses lQp89*b?=U
财务费用 Financial expenses ' D)1ka.
投资收益 Investment income =1
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其他业务收入 Other operating income a gmeiJT
营业外收入 Non-operating income vI
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补贴收入 Subsidy income 3i]"#wK
其他业务支出 Other operating expenses v F.?] u
营业外支出 Non-operating expenses hb /8Q
所得税 Income tax 3JlC/v#0
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