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 。 &96I4su
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现金 Cash in hand f*7/O |Gp
银行存款 Cash in bank ScYw3i
其他货币资金-外埠存款Other monetary assets - cash in other cities /pZLt)=P
其他货币资金-银行本票 Other monetary assets - cashier‘s check 0~Ot
其他货币资金-银行汇票 Other monetary assets - bank draft 2c@R!*
其他货币资金-信用卡 Other monetary assets - credit cards R4u=.
其他货币资金-信用证保证金 Other monetary assets - L/C deposit wj9CL1Gx
其他货币资金-存出投资款 Other monetary assets - cash for investment G eN('0
短期投资-股票投资 Investments - Short term - stocks 0F6^[osqtl
短期投资-债券投资 Investments - Short term - bonds 7^#f<m;Ar!
短期投资-基金投资 Investments - Short term - funds 8P0XY
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短期投资-其他投资 Investments - Short term - others 2j
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短期投资跌价准备 Provision for short-term investment k!b\qS~Q
长期股权投资-股票投资 Long term equity investment - stocks !
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长期股权投资-其他股权投资 Long term equity investment - others [
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长期债券投资-债券投资 Long term securities investemnt - bonds 8Br*
长期债券投资-其他债权投资 Long term securities investment - others K?,eIZ{.S
长期投资减值准备 Provision for long-term investment h.ojj$f
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应收票据 Notes receivable }:7'C. ."
应收股利 Dividends receivable r.0IC*Y
应收利息 Interest receivable 4<)%Esyb
应收帐款 Trade debtors rY_)N^B|nF
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors x'@0]f.
预付帐款 Prepayment ]tL9
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应收补贴款 Allowance receivable qP6]}Aj]
其他应收款 Other debtors Lnbbv
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors kG/:fP
其他流动资产 Other current assets /Y:&307q
物资采购 Purchase EFu2&P
原材料 Raw materials :
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包装物 Packing materials R<@s]xX_
低值易耗品 Low value consumbles }20
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材料成本差异 Material cost difference !*ct3{m
自制半成品 Self-manufactured goods XYhN;U}Z
库存商品 Finished goods \:-#,( .V
商品进销差价 Difference between purchase & sales of commodities (wU<Kpt?J
委托加工物资 Consigned processiong material <61T)7
委托代销商品 Consignment-out Ikql
受托代销商品 Consignment-in im|(
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分期收款发出商品 Goods on instalment sales a,tzt
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存货跌价准备 Provision for obsolete stocks %bgjJ`
待摊费用 Prepaid expenses #g*U\y
待处理流动资产损益 Unsettled G/L on current assets O-y/K2MC*
待处理固定资产损益 Unsettled G/L on fixed assets G?CaCleG
委托贷款-本金 Consignment loan - principle x7)j?2
委托贷款-利息 Consignment loan - interest e`zx#v
委托贷款-减值准备 Consignment loan - provision losm<
固定资产-房屋建筑物 Fixed assets - Buildings Ppi/`X
固定资产-机器设备 Fixed assets - Plant and machinery D*BZp0x
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >=BH$4Ce
固定资产-运输设备 Fixed assets - Automobiles ~A2{$C
累计折旧 Accumulated depreciation @^]wT_r
固定资产减值准备 Impairment of fixed assets M3ihtY
工程物资-专用材料 Project material - specific materials A5cx!h
工程物资-专用设备 Project material - specific equipment A&X(\ c M
工程物资-预付大型设备款 Project material - prepaid for equipment q&OF?z7H
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :so2 {.t-
在建工程 Construction in progress )Kkw$aQI"d
在建工程减值准备 Impairment of construction in progress 0YK`wuZGS
固定资产清理 Disposal of fixed assets ]Ir{9EE
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无形资产-专利权 Intangible assets - patent '8\7(0$c
无形资产-非专利技术 Intangible assets - industrial property and know-how f#mBMd
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无形资产-商标权 Intangible assets - trademark rights %Z9&z mO
无形资产-土地使用权 Intangible assets - land use rights <"F\&M`G
无形资产-商誉 Intangible assets - goodwill vaN}M)W/
无形资产减值准备 Impairment of intangible assets cO/%;HEV
长期待摊费用 Deferred assets "}
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未确认融资费用 Unrecognized finance fees V}gP'f07zy
其他长期资产 Other long term assets &<hDl<E
递延税款借项 Deferred assets debits A2>rS
应付票据 Notes payable \JmfQrBQ
应付帐款 Trade creditors IX@g].)C
预收帐款 Adanvances from customers j06?Mm_c2
代销商品款 Consignment-in payables yN}upYxp
其他应交款 Other payable to government afrU>#+"
其他应付款 Other creditors u"eO&Vc
应付股利 Proposed dividends n${,r
待转资产价值 Donated assets P7ktr?V0a
预计负债 Accrued liabilities &c!d}pU}
应付短期债券 Short-term debentures payable bW03m_<M<1
其他流动负债 Other current liabilities .,Qj3
预提费用 Accrued expenses ${I$@qq83
应付工资 Payroll payable
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应付福利费 Welfare payable W,<L/ZKJ
短期借款-抵押借款 Bank loans - Short term - pledged Z3jh-{ 0
短期借款-信用借款 Bank loans - Short term - credit GVS-_KP\
短期借款-担保借款 Bank loans - Short term - guaranteed 8 Z|c!QIU
一年内到期长期借款 Long term loans due within one year K5l#dl_T
一年内到期长期应付款 Long term payable due within one year u\LG_/UJV1
长期借款 Bank loans - Long term 0-Z
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应付债券-债券面值 Bond payable - Par value }xhat,9
应付债券-债券溢价 Bond payable - Excess /8m2oL\<
应付债券-债券折价 Bond payable - Discount S%+,:kq
应付债券-应计利息 Bond payable - Accrued interest $p_FrN{
长期应付款 Long term payable T.ZPpxY
专项应付款 Specific payable &"X6s%ZH|
其他长期负债 Other long term liabilities F>N3GPRl
应交税金-所得税 Tax payable - income tax Arvxl(R\4
应交税金-增值税 Tax payable - VAT p }p1>-j
应交税金-营业税 Tax payable - business tax )gM3,gSS
应交税金-消费税 Tax payable - consumable tax ifA=qn0=
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应交税金-其他 Tax payable - others "V/|RC
递延税款贷项 Deferred taxation credit b-Fv
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股本 Share capital gFO|)I N
已归还投资 Investment returned -
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利润分配-其他转入 Profit appropriation - other transfer in n0nf;E
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6@0
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~vf&JH'!
利润分配-提取储备基金 Profit appropriation - reserve fund 9{OH%bF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s=)0y$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b1X.#pz7F
利润分配-利润归还投资 Profit appropriation - return investment by profit D+$ k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends agQ5%t#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #Bo/1G=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Zmx[u_NG
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q\ihye
期初未分配利润 Retained earnings, beginning of the year Y-8qAF?SJ]
资本公积-股本溢价 Capital surplus - share premium 44s
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,p(4OZz5,
资本公积-接受现金捐赠 Capital surplus - cash donation M :m-i X
资本公积-股权投资准备 Capital surplus - investment reserve 2m`4B_g A
资本公积-拨款转入 Capital surplus - subsidiary M~&|-Hm
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5fh@nR
资本公积-其他 Capital surplus - others 8mjP
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p(2j7W-/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fVR:m`'Iq_
盈余公积-储备基金 Surplus reserve - reserve fund {d|R67~V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund doR'E=Z4h
盈余公积-利润归还投资 Surplus reserve - reture investment by investment mtfyhFk
主营业务收入 Sales [\9WqHs
主营业务成本 Cost of sales 6r"PtHr
主营业务税金及附加 Sales tax tE)%*z@<Lt
营业费用 Operating expenses ETu7G5?
管理费用 General and administrative expenses id^U%4J
财务费用 Financial expenses ?$O5w*
投资收益 Investment income ] o!#]]
其他业务收入 Other operating income ^V^In-[!y:
营业外收入 Non-operating income `[+9n2j
补贴收入 Subsidy income 0m5Q;|mH
其他业务支出 Other operating expenses Z&mV1dxR
营业外支出 Non-operating expenses niO(>
所得税 Income tax Z_%}pe39B
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