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 。 #$-?[c$>
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现金 Cash in hand /.CS6W^z
银行存款 Cash in bank ;nQ=!
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其他货币资金-外埠存款Other monetary assets - cash in other cities LjE3|+pJ
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft 'N+;{8C-{
其他货币资金-信用卡 Other monetary assets - credit cards !#W>x49}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `PL}8ydZ
其他货币资金-存出投资款 Other monetary assets - cash for investment ~ZSX84~@u
短期投资-股票投资 Investments - Short term - stocks 1/w8'Kf'u
短期投资-债券投资 Investments - Short term - bonds }F!Uu
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短期投资-基金投资 Investments - Short term - funds ^uN[rHZ*u
短期投资-其他投资 Investments - Short term - others +h+ 7Q'k
短期投资跌价准备 Provision for short-term investment .'_}:~
长期股权投资-股票投资 Long term equity investment - stocks }u3|w0~c)
长期股权投资-其他股权投资 Long term equity investment - others U&u6356
长期债券投资-债券投资 Long term securities investemnt - bonds ?HZ^V
长期债券投资-其他债权投资 Long term securities investment - others .R"VLE|
长期投资减值准备 Provision for long-term investment Y
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应收票据 Notes receivable WQ[nK5#
应收股利 Dividends receivable {}k3nJfE
应收利息 Interest receivable OZe&p
应收帐款 Trade debtors .24z+|j
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors d94k
预付帐款 Prepayment OObAn^bt
应收补贴款 Allowance receivable e1h7~ j
其他应收款 Other debtors E>tHKNyVTp
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4c 8{AZ
其他流动资产 Other current assets )1M2}11uS
物资采购 Purchase jQ3dLctn
原材料 Raw materials w)zJ $l
包装物 Packing materials rDbtT*vN
低值易耗品 Low value consumbles mHW%:a\L
材料成本差异 Material cost difference pgh(~[
自制半成品 Self-manufactured goods eT3!"+p-F
库存商品 Finished goods WA43}CyAe
商品进销差价 Difference between purchase & sales of commodities `14@d
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委托加工物资 Consigned processiong material OzrIiahz/
委托代销商品 Consignment-out |TMn
受托代销商品 Consignment-in Z^%a 1>`
分期收款发出商品 Goods on instalment sales l`N#~<.
存货跌价准备 Provision for obsolete stocks DMG'8\5C
待摊费用 Prepaid expenses 0m*b9+q
待处理流动资产损益 Unsettled G/L on current assets ~ E6e~
待处理固定资产损益 Unsettled G/L on fixed assets \|QB;7u
委托贷款-本金 Consignment loan - principle l+P!I{n
委托贷款-利息 Consignment loan - interest >wmHCOL:
委托贷款-减值准备 Consignment loan - provision xcWR#z{z
固定资产-房屋建筑物 Fixed assets - Buildings SN ?Z7
固定资产-机器设备 Fixed assets - Plant and machinery ~&T U
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tyW}=xs
固定资产-运输设备 Fixed assets - Automobiles Y=G`~2Pr=
累计折旧 Accumulated depreciation ]goJ- &
固定资产减值准备 Impairment of fixed assets (:OMt2{r
工程物资-专用材料 Project material - specific materials _3 oo%?}
工程物资-专用设备 Project material - specific equipment IS(F_< .
工程物资-预付大型设备款 Project material - prepaid for equipment \UZGXk
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Qe_{<E
在建工程 Construction in progress /KOI%x
在建工程减值准备 Impairment of construction in progress lkTA"8d
固定资产清理 Disposal of fixed assets 7{O
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无形资产-专利权 Intangible assets - patent ^`id/
无形资产-非专利技术 Intangible assets - industrial property and know-how "Ux(nt
无形资产-商标权 Intangible assets - trademark rights u3O@ccJ;
无形资产-土地使用权 Intangible assets - land use rights Xzg >/w
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无形资产-商誉 Intangible assets - goodwill f|w;u!U(
无形资产减值准备 Impairment of intangible assets sGhw23
长期待摊费用 Deferred assets Ya\:C]
未确认融资费用 Unrecognized finance fees Uvm.|p_V
其他长期资产 Other long term assets L5`k3ap|
递延税款借项 Deferred assets debits 3WQa^'u
应付票据 Notes payable j]kgdAq>
应付帐款 Trade creditors T})q/oUqK
预收帐款 Adanvances from customers ]R)wBug
代销商品款 Consignment-in payables WJONk_WAc
其他应交款 Other payable to government lAi5sN)|$
其他应付款 Other creditors i;C` .+
应付股利 Proposed dividends zX*5yNd
待转资产价值 Donated assets Rh~b,"
预计负债 Accrued liabilities 'a+^= c
应付短期债券 Short-term debentures payable duEXp]f!
其他流动负债 Other current liabilities i4i9EvWp
预提费用 Accrued expenses _|12BVq
应付工资 Payroll payable j3-o}6
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged }W:Z>vam+
短期借款-信用借款 Bank loans - Short term - credit zCo$YP#5_
短期借款-担保借款 Bank loans - Short term - guaranteed WM|G/'q
一年内到期长期借款 Long term loans due within one year k-n`R)p:
一年内到期长期应付款 Long term payable due within one year >v@3]a
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长期借款 Bank loans - Long term oH0g>E;
应付债券-债券面值 Bond payable - Par value DVhBZ!u9
应付债券-债券溢价 Bond payable - Excess =Mwuhk|*
应付债券-债券折价 Bond payable - Discount S
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应付债券-应计利息 Bond payable - Accrued interest >qNpY(Q
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长期应付款 Long term payable lmHQ"z 3G
专项应付款 Specific payable KO8{eT9d
其他长期负债 Other long term liabilities bi+M28m
应交税金-所得税 Tax payable - income tax O D N_i
应交税金-增值税 Tax payable - VAT 0`7yPq*
应交税金-营业税 Tax payable - business tax 2c[HA
应交税金-消费税 Tax payable - consumable tax <bhGpLh-E
应交税金-其他 Tax payable - others ?:`s
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递延税款贷项 Deferred taxation credit h?/E />
股本 Share capital mB>0$l y
已归还投资 Investment returned Nm&'&L%Ch
利润分配-其他转入 Profit appropriation - other transfer in r-$xLe7a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {~O4*2zg;K
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S>T ;`,
利润分配-提取储备基金 Profit appropriation - reserve fund ~
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C)i8XX
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D>{`I'
利润分配-利润归还投资 Profit appropriation - return investment by profit $*X
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7P3/Ky@6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SW}Rkr\e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HN`qMGW^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "ADI.
期初未分配利润 Retained earnings, beginning of the year x f{`uHa8
资本公积-股本溢价 Capital surplus - share premium x#SE%j?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2Cy,#X%j>
资本公积-接受现金捐赠 Capital surplus - cash donation Mn&_R{{=
资本公积-股权投资准备 Capital surplus - investment reserve
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资本公积-拨款转入 Capital surplus - subsidiary Dom]w.W5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation OHAU@*[lM
资本公积-其他 Capital surplus - others Y J,"@n_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .u
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )=gU~UV
盈余公积-储备基金 Surplus reserve - reserve fund y7h^_D+Ce
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7{M&9| aK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "__)RHH:8
主营业务收入 Sales L7<30"7
主营业务成本 Cost of sales IfB .2e`
主营业务税金及附加 Sales tax %pxJ2 7Q
营业费用 Operating expenses \41/84BA
管理费用 General and administrative expenses 2>X yrG
财务费用 Financial expenses P-T@'}lW
投资收益 Investment income RTd,bi*
其他业务收入 Other operating income 2dHO!A$RF
营业外收入 Non-operating income g"'BsoJ
补贴收入 Subsidy income UZFs]z!,k
其他业务支出 Other operating expenses b4^O=
营业外支出 Non-operating expenses 4Dzg r,V
所得税 Income tax pe,y'w{
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