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 。 z5M6
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现金 Cash in hand ZM v\j|{8
银行存款 Cash in bank `m<O!I"A
其他货币资金-外埠存款Other monetary assets - cash in other cities jED.0,+K!
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8Ala31
其他货币资金-银行汇票 Other monetary assets - bank draft _\tv ${
其他货币资金-信用卡 Other monetary assets - credit cards YT(Eh3ID
其他货币资金-信用证保证金 Other monetary assets - L/C deposit LFHJj-nk
其他货币资金-存出投资款 Other monetary assets - cash for investment -mRgB"8
短期投资-股票投资 Investments - Short term - stocks zEW+1-=)+7
短期投资-债券投资 Investments - Short term - bonds ?-mOAHW0q
短期投资-基金投资 Investments - Short term - funds !f52JQyh
短期投资-其他投资 Investments - Short term - others R3|4|JlGR
短期投资跌价准备 Provision for short-term investment JRFUNy1+e1
长期股权投资-股票投资 Long term equity investment - stocks 3s%ND7!/
长期股权投资-其他股权投资 Long term equity investment - others t
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长期债券投资-债券投资 Long term securities investemnt - bonds &U|c=$!\
长期债券投资-其他债权投资 Long term securities investment - others At=d//5FFP
长期投资减值准备 Provision for long-term investment YuknZ&Q
应收票据 Notes receivable eU%49 A
应收股利 Dividends receivable ,
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应收利息 Interest receivable %ZWt 45A
应收帐款 Trade debtors X]@"ZV[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors *{fs{gFw9
预付帐款 Prepayment !a F~5P7%
应收补贴款 Allowance receivable ~YCH5,
其他应收款 Other debtors UiH7
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]&Y^
其他流动资产 Other current assets *qO)MpG{
物资采购 Purchase }p2iF2g9`
原材料 Raw materials iUR ij@
包装物 Packing materials Y 2ANt w@
低值易耗品 Low value consumbles |JYb4J4Ni
材料成本差异 Material cost difference 4{zy)GE|W
自制半成品 Self-manufactured goods q q&U)-`
库存商品 Finished goods J}xM+l7uY
商品进销差价 Difference between purchase & sales of commodities ySO\9#Ho
委托加工物资 Consigned processiong material f2IH2^)P
委托代销商品 Consignment-out "*t6KXVaM
受托代销商品 Consignment-in t
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分期收款发出商品 Goods on instalment sales /v5A)A$7
存货跌价准备 Provision for obsolete stocks ,*6K3/kW
待摊费用 Prepaid expenses 0 N>K4ho6{
待处理流动资产损益 Unsettled G/L on current assets >;c);|'}q
待处理固定资产损益 Unsettled G/L on fixed assets 70 R6:
委托贷款-本金 Consignment loan - principle [C6ba{9B
委托贷款-利息 Consignment loan - interest /ie&uWy
委托贷款-减值准备 Consignment loan - provision Dbn344s
固定资产-房屋建筑物 Fixed assets - Buildings j%nN*ms
固定资产-机器设备 Fixed assets - Plant and machinery \vT~2Y(K
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures fS4W*P[B3
固定资产-运输设备 Fixed assets - Automobiles PtW2S 1?j
累计折旧 Accumulated depreciation K}@rte
固定资产减值准备 Impairment of fixed assets 23^>#b7st
工程物资-专用材料 Project material - specific materials \Yr*x7!
工程物资-专用设备 Project material - specific equipment 'A:Y&w"r
工程物资-预付大型设备款 Project material - prepaid for equipment #4$YQ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production BkXv4|UE
在建工程 Construction in progress vNs%e/~vj
在建工程减值准备 Impairment of construction in progress I{(!h90
固定资产清理 Disposal of fixed assets 8~C}0H
无形资产-专利权 Intangible assets - patent ^w1+b;)
无形资产-非专利技术 Intangible assets - industrial property and know-how l6HtZ(
无形资产-商标权 Intangible assets - trademark rights E! NtD).=S
无形资产-土地使用权 Intangible assets - land use rights *FC8=U2\X
无形资产-商誉 Intangible assets - goodwill Wds>'zzS
无形资产减值准备 Impairment of intangible assets xc}[q`vK
长期待摊费用 Deferred assets N
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未确认融资费用 Unrecognized finance fees )9yQ
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其他长期资产 Other long term assets @r*GGI!
递延税款借项 Deferred assets debits T/P\j0hR
应付票据 Notes payable I8J>>H'#A
应付帐款 Trade creditors ?Cf'IBpN
预收帐款 Adanvances from customers ]z^jz#>um&
代销商品款 Consignment-in payables }/1^Lqfnz
其他应交款 Other payable to government d5gwc5X
其他应付款 Other creditors \T_ZcV
应付股利 Proposed dividends 9S]pC?N]E
待转资产价值 Donated assets q][kD2
预计负债 Accrued liabilities '69)m~B0a
应付短期债券 Short-term debentures payable X^eyrqv
其他流动负债 Other current liabilities UDi(7c0.
预提费用 Accrued expenses :
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应付工资 Payroll payable .euAN8L
应付福利费 Welfare payable K _VIk'RB
短期借款-抵押借款 Bank loans - Short term - pledged %;QK5L
短期借款-信用借款 Bank loans - Short term - credit VX.LL
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短期借款-担保借款 Bank loans - Short term - guaranteed GCN-T1HvA2
一年内到期长期借款 Long term loans due within one year )?[7}(4jI
一年内到期长期应付款 Long term payable due within one year JE9v+a{7
长期借款 Bank loans - Long term ^aAs=KditO
应付债券-债券面值 Bond payable - Par value fKY-@B[|
应付债券-债券溢价 Bond payable - Excess WMtFXkf6"
应付债券-债券折价 Bond payable - Discount !I
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应付债券-应计利息 Bond payable - Accrued interest U!|)M
长期应付款 Long term payable J
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专项应付款 Specific payable .Bl:hk\
其他长期负债 Other long term liabilities h7E?7nR
应交税金-所得税 Tax payable - income tax G^d3$7
应交税金-增值税 Tax payable - VAT 9y6u&!PZ\
应交税金-营业税 Tax payable - business tax ]j7`3%4uK
应交税金-消费税 Tax payable - consumable tax ,byc!P
应交税金-其他 Tax payable - others Zt9G[[]
递延税款贷项 Deferred taxation credit
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股本 Share capital G>vK$W$f N
已归还投资 Investment returned fU$Jh/#":
利润分配-其他转入 Profit appropriation - other transfer in bDWLHdu
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jnp~ACN,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zy$jTqDH
利润分配-提取储备基金 Profit appropriation - reserve fund n`Pl:L*kG
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n+=qT$w)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6t; ;Fz
利润分配-利润归还投资 Profit appropriation - return investment by profit |k6+-
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends x
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4Px|:7~wT8
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Wd;t(5Xl
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'hr_g* i
期初未分配利润 Retained earnings, beginning of the year dM^
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资本公积-股本溢价 Capital surplus - share premium =p.avAuSn
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve moxmQ>xoH
资本公积-接受现金捐赠 Capital surplus - cash donation ZskX!
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资本公积-股权投资准备 Capital surplus - investment reserve kfas4mkc
资本公积-拨款转入 Capital surplus - subsidiary Fj<*!J$,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >A{Dpsi\
资本公积-其他 Capital surplus - others cL#-vW<s3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve > .NLmzUX
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G)s.~ T
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve M4)U
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盈余公积-储备基金 Surplus reserve - reserve fund c9 EtUv~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund afX|R
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >C_G~R
主营业务收入 Sales Tfh2
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主营业务成本 Cost of sales }@6Ze$>
主营业务税金及附加 Sales tax M2cGr
营业费用 Operating expenses hA 5p'a+K
管理费用 General and administrative expenses X9?)P5h=
财务费用 Financial expenses P@UE.0NYX
投资收益 Investment income =!SV;^-q
其他业务收入 Other operating income | I:@:
营业外收入 Non-operating income _s@PL59,
补贴收入 Subsidy income \12G,tBH
其他业务支出 Other operating expenses xRc+3Z= N
营业外支出 Non-operating expenses wyX3qH
所得税 Income tax JqO1 a?H
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