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 。 $S' TW3
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现金 Cash in hand 13 h,V]ak
银行存款 Cash in bank &*o4~6pQ#
其他货币资金-外埠存款Other monetary assets - cash in other cities !\|
其他货币资金-银行本票 Other monetary assets - cashier‘s check Q\zaa9P
其他货币资金-银行汇票 Other monetary assets - bank draft ie[X7$@
其他货币资金-信用卡 Other monetary assets - credit cards pq]z%\$u
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7Cp/{l;d
其他货币资金-存出投资款 Other monetary assets - cash for investment .h4NG4FIF
短期投资-股票投资 Investments - Short term - stocks D5xQ
短期投资-债券投资 Investments - Short term - bonds :
' 5J[]J
短期投资-基金投资 Investments - Short term - funds f6J]=9jU
短期投资-其他投资 Investments - Short term - others MA_YMxP.'
短期投资跌价准备 Provision for short-term investment >VZxDJ$R
长期股权投资-股票投资 Long term equity investment - stocks ~)#E?:h5
长期股权投资-其他股权投资 Long term equity investment - others iz;5:
长期债券投资-债券投资 Long term securities investemnt - bonds (`slC~"
长期债券投资-其他债权投资 Long term securities investment - others qi/k`T
长期投资减值准备 Provision for long-term investment 59$PWfi-\
应收票据 Notes receivable ELV~
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应收股利 Dividends receivable p2(ha3PW
应收利息 Interest receivable Jw=7eay$F
应收帐款 Trade debtors x] `F#5j
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |Isn<|_
预付帐款 Prepayment ,d*1|oUw
应收补贴款 Allowance receivable TDZ==<C
其他应收款 Other debtors
Pc&dU1
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors IR]5,K^l
其他流动资产 Other current assets q {}5wM
物资采购 Purchase )2wf D
原材料 Raw materials l
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包装物 Packing materials m+8:_0x "
低值易耗品 Low value consumbles L|<j/bP
材料成本差异 Material cost difference $bp$[fX(e
自制半成品 Self-manufactured goods } D!tB
库存商品 Finished goods ,_H H8[&
商品进销差价 Difference between purchase & sales of commodities oCE'@}s.i
委托加工物资 Consigned processiong material .|u`s,\
委托代销商品 Consignment-out *tT}N@<%
受托代销商品 Consignment-in UW} @oP$r
分期收款发出商品 Goods on instalment sales uWClT):
存货跌价准备 Provision for obsolete stocks ?7)v:$(G}
待摊费用 Prepaid expenses ud(0}[
待处理流动资产损益 Unsettled G/L on current assets ~9APc{"A
待处理固定资产损益 Unsettled G/L on fixed assets X0+E!~X$zM
委托贷款-本金 Consignment loan - principle qT$ IV\;_
委托贷款-利息 Consignment loan - interest 2o9B >f&g
委托贷款-减值准备 Consignment loan - provision 4Dn&+=fq
固定资产-房屋建筑物 Fixed assets - Buildings ceJ#>Rj
固定资产-机器设备 Fixed assets - Plant and machinery #%ld~dgz-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures l d#x'/
固定资产-运输设备 Fixed assets - Automobiles &+(D< U
累计折旧 Accumulated depreciation N LQ".mM+
固定资产减值准备 Impairment of fixed assets Q|+ a
工程物资-专用材料 Project material - specific materials r?Mf3U^G
工程物资-专用设备 Project material - specific equipment xx1l Ecj
工程物资-预付大型设备款 Project material - prepaid for equipment .czUJyFms}
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production XM+.Hel
在建工程 Construction in progress fsK=]~<g
在建工程减值准备 Impairment of construction in progress |xZu?)M4
固定资产清理 Disposal of fixed assets GPGPteC
无形资产-专利权 Intangible assets - patent ZY7-.
无形资产-非专利技术 Intangible assets - industrial property and know-how !^y;|9?O
无形资产-商标权 Intangible assets - trademark rights {T^D&i# o
无形资产-土地使用权 Intangible assets - land use rights &qPezyt
无形资产-商誉 Intangible assets - goodwill 451.VI}MR
无形资产减值准备 Impairment of intangible assets li?@BHEf
长期待摊费用 Deferred assets XZ8rM4
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未确认融资费用 Unrecognized finance fees 2V%z=
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits U5-8It2OR
应付票据 Notes payable 6W1+@
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应付帐款 Trade creditors {*n<A{$[
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预收帐款 Adanvances from customers &R.5t/x_
代销商品款 Consignment-in payables e(^I.`9z
其他应交款 Other payable to government i)(G0/:
其他应付款 Other creditors JAjiG^]
应付股利 Proposed dividends q,#s m'S
待转资产价值 Donated assets :+>7m
预计负债 Accrued liabilities f4AN"rW
应付短期债券 Short-term debentures payable 1}c/l<d
其他流动负债 Other current liabilities 6Hb a@Q1`
预提费用 Accrued expenses 1k:yU(
应付工资 Payroll payable ud)WH|Z
应付福利费 Welfare payable C4PT(cezR
短期借款-抵押借款 Bank loans - Short term - pledged mX.mX70|J
短期借款-信用借款 Bank loans - Short term - credit SX'NFd
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短期借款-担保借款 Bank loans - Short term - guaranteed f^QC4hf0
一年内到期长期借款 Long term loans due within one year />I5,D'h
一年内到期长期应付款 Long term payable due within one year bWb/>hI8
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长期借款 Bank loans - Long term -le^ 5M7
应付债券-债券面值 Bond payable - Par value E<! L^A
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应付债券-债券溢价 Bond payable - Excess ^J-Xy\X
应付债券-债券折价 Bond payable - Discount [~|k;\2 +
应付债券-应计利息 Bond payable - Accrued interest YR~e_cA:
长期应付款 Long term payable t@#5
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专项应付款 Specific payable OW=3t#"7Kp
其他长期负债 Other long term liabilities UMNNAX
应交税金-所得税 Tax payable - income tax :,v(lq
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax z]%@r 7
应交税金-消费税 Tax payable - consumable tax ?&,6Y'"
应交税金-其他 Tax payable - others k0PwAt)65
递延税款贷项 Deferred taxation credit $$0<
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股本 Share capital GwDOxH'
已归还投资 Investment returned c-NUD$
利润分配-其他转入 Profit appropriation - other transfer in q Sv!5&u
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wTR?8$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uA
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利润分配-提取储备基金 Profit appropriation - reserve fund h"8[1
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ND?"1/s
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund UJp'v_hN
利润分配-利润归还投资 Profit appropriation - return investment by profit OOIp)=4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8/)q$zs
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dn])6Xl;i
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fk?!0M6d
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @VOegf+N
期初未分配利润 Retained earnings, beginning of the year 5"3`ss<m
资本公积-股本溢价 Capital surplus - share premium 9cN@y<_I
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $U7/w?gc'
资本公积-接受现金捐赠 Capital surplus - cash donation 2<n18-|OQ
资本公积-股权投资准备 Capital surplus - investment reserve )$f?v22
资本公积-拨款转入 Capital surplus - subsidiary O,^s)>c
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Oz_CEMcy
资本公积-其他 Capital surplus - others S{2;PaK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yr>J^Et%_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve am
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盈余公积-储备基金 Surplus reserve - reserve fund ?RG;q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rDwd!Jet
盈余公积-利润归还投资 Surplus reserve - reture investment by investment S3U]AH)C
主营业务收入 Sales txnH~;(
主营业务成本 Cost of sales r^"sZk#
主营业务税金及附加 Sales tax G='`*_$
营业费用 Operating expenses ,mCf{V]#
管理费用 General and administrative expenses $X.F=Kv
财务费用 Financial expenses b9i_\
投资收益 Investment income RYC%;h
其他业务收入 Other operating income BDPE.8s
营业外收入 Non-operating income }2BNy9q@
补贴收入 Subsidy income zSsBb
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其他业务支出 Other operating expenses AZNo%!)o
营业外支出 Non-operating expenses twldw
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所得税 Income tax 9dszn^]T
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