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 。 /
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现金 Cash in hand 'm0WPS/6E
银行存款 Cash in bank rpk8
其他货币资金-外埠存款Other monetary assets - cash in other cities pbzt8 P[
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9FEhl~&
其他货币资金-银行汇票 Other monetary assets - bank draft SiNgV\('U
其他货币资金-信用卡 Other monetary assets - credit cards h]zok}$
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Yjg$o:M
其他货币资金-存出投资款 Other monetary assets - cash for investment cfmwz~S6i
短期投资-股票投资 Investments - Short term - stocks jLFaf#G]
短期投资-债券投资 Investments - Short term - bonds 4Q+ ,_iP
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others nS#F*)
短期投资跌价准备 Provision for short-term investment 4lo7yx
长期股权投资-股票投资 Long term equity investment - stocks #kQ! GMZH
长期股权投资-其他股权投资 Long term equity investment - others ~#gc{C@
长期债券投资-债券投资 Long term securities investemnt - bonds x.t<@y~
长期债券投资-其他债权投资 Long term securities investment - others lB}?ey
长期投资减值准备 Provision for long-term investment FC 8<D
应收票据 Notes receivable fwppqIM
应收股利 Dividends receivable >$kFYb>~q
应收利息 Interest receivable ( w4XqVT
应收帐款 Trade debtors TJ)Nr*U3_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors j'*.=cwsp
预付帐款 Prepayment Tp ;W
应收补贴款 Allowance receivable 'q}Ud10c
其他应收款 Other debtors eg~
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors (R=ZI
其他流动资产 Other current assets |A4B4/!
物资采购 Purchase r6j[C"@
原材料 Raw materials gvVy0nJI~
包装物 Packing materials 58?WO}
低值易耗品 Low value consumbles ln<[CgV8
材料成本差异 Material cost difference H:b"Vd"x9
自制半成品 Self-manufactured goods tE>F
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库存商品 Finished goods /{({f?k<\/
商品进销差价 Difference between purchase & sales of commodities Q3=X#FQ
委托加工物资 Consigned processiong material mAH7;u<
委托代销商品 Consignment-out 52^3N>X4X
受托代销商品 Consignment-in aT/2rMKPF
分期收款发出商品 Goods on instalment sales zt2#K
存货跌价准备 Provision for obsolete stocks yS)k"XNb
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets VK4UhN2
待处理固定资产损益 Unsettled G/L on fixed assets 0MT?}D&TL
委托贷款-本金 Consignment loan - principle i~GW
委托贷款-利息 Consignment loan - interest :WH{wm|
委托贷款-减值准备 Consignment loan - provision lC*xyOK
固定资产-房屋建筑物 Fixed assets - Buildings +;H=_~b
固定资产-机器设备 Fixed assets - Plant and machinery -/3h&g
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #WA7
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固定资产-运输设备 Fixed assets - Automobiles @MQfeM-@
累计折旧 Accumulated depreciation 2w8YtM3+"z
固定资产减值准备 Impairment of fixed assets ; 8VZsh
工程物资-专用材料 Project material - specific materials oCwep^P(v
工程物资-专用设备 Project material - specific equipment $_%
工程物资-预付大型设备款 Project material - prepaid for equipment r:xg#&"*
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production )YC
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在建工程 Construction in progress SFzoRI=qG
在建工程减值准备 Impairment of construction in progress
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固定资产清理 Disposal of fixed assets 9[t-W:3c7
无形资产-专利权 Intangible assets - patent /3+E-|4s
无形资产-非专利技术 Intangible assets - industrial property and know-how [L7
S`Z
无形资产-商标权 Intangible assets - trademark rights B'Nvl#
无形资产-土地使用权 Intangible assets - land use rights YTgT2w
无形资产-商誉 Intangible assets - goodwill n n[idw
无形资产减值准备 Impairment of intangible assets GDj_+G;tO\
长期待摊费用 Deferred assets 57 Vn-
未确认融资费用 Unrecognized finance fees <)cmI .J3
其他长期资产 Other long term assets 1
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递延税款借项 Deferred assets debits sS)tSt{C
应付票据 Notes payable -Hi_g@i*XW
应付帐款 Trade creditors ABE
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预收帐款 Adanvances from customers WOYZ
代销商品款 Consignment-in payables YC{7;=Pf
其他应交款 Other payable to government >iJxq6!
其他应付款 Other creditors hAi'|;g
应付股利 Proposed dividends Ty 6 XU!
待转资产价值 Donated assets ^wIP`dn
预计负债 Accrued liabilities 1_~'?'&^
应付短期债券 Short-term debentures payable E?0RR'
其他流动负债 Other current liabilities 1^Q!EV
预提费用 Accrued expenses p<VW;1bt5
应付工资 Payroll payable NFU=PS$
应付福利费 Welfare payable ^[HX#JJ~
短期借款-抵押借款 Bank loans - Short term - pledged r|jBKq~
短期借款-信用借款 Bank loans - Short term - credit ;r;>4+zn\
短期借款-担保借款 Bank loans - Short term - guaranteed d76C]R5L
一年内到期长期借款 Long term loans due within one year xoSBMf
一年内到期长期应付款 Long term payable due within one year esTK4z]
长期借款 Bank loans - Long term c1]\.s
应付债券-债券面值 Bond payable - Par value X bV?=
应付债券-债券溢价 Bond payable - Excess [xs`Pi
应付债券-债券折价 Bond payable - Discount QK~>KgVi
应付债券-应计利息 Bond payable - Accrued interest @S012} xH
长期应付款 Long term payable lK
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专项应付款 Specific payable GwD"j]
其他长期负债 Other long term liabilities %MfT5*||f
应交税金-所得税 Tax payable - income tax wRWKem=
应交税金-增值税 Tax payable - VAT Z${@;lgP
应交税金-营业税 Tax payable - business tax %D^j7`Z
应交税金-消费税 Tax payable - consumable tax 6Hpj&Qm
应交税金-其他 Tax payable - others WtSlD9 h
递延税款贷项 Deferred taxation credit I>3G"[t
股本 Share capital }>Lz\.Z/+[
已归还投资 Investment returned iL IKrU+`
利润分配-其他转入 Profit appropriation - other transfer in /Hc0~D4|x
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nYY' hjZ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7"_gX
利润分配-提取储备基金 Profit appropriation - reserve fund 6dCqS
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !P)7t`X
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LD5E
利润分配-利润归还投资 Profit appropriation - return investment by profit 6~+?DIc
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9;c]_zt
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *!(
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iQaF R@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year #lm1"~`5
资本公积-股本溢价 Capital surplus - share premium M7lMOG(\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hmd, g>J:<
资本公积-接受现金捐赠 Capital surplus - cash donation M#>f:_`<
资本公积-股权投资准备 Capital surplus - investment reserve =HvLuVc
资本公积-拨款转入 Capital surplus - subsidiary _bq2h%G=8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [26([H
资本公积-其他 Capital surplus - others +hvVoBCM*
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &-Zg0T&tZ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e.g$|C^$m
盈余公积-储备基金 Surplus reserve - reserve fund cXokq
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8>jd2'v{
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \E<)B#
主营业务收入 Sales ?+#E&F
主营业务成本 Cost of sales cE=v566
主营业务税金及附加 Sales tax ZGOI8M]@
营业费用 Operating expenses ]pA}h.R#-
管理费用 General and administrative expenses k4-C*Gx$h
财务费用 Financial expenses C>7k|;BvF
投资收益 Investment income mE]W#?
其他业务收入 Other operating income - r82'3]
营业外收入 Non-operating income U`"nX)$
补贴收入 Subsidy income T%F8=kb-9
其他业务支出 Other operating expenses p>p=nL K
营业外支出 Non-operating expenses f&>Q6 {*]
所得税 Income tax 0?j+d8*
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