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 。 Bo14t*(
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现金 Cash in hand 4)>UTMF
银行存款 Cash in bank =,C]d~
其他货币资金-外埠存款Other monetary assets - cash in other cities SAj#+_db
其他货币资金-银行本票 Other monetary assets - cashier‘s check O*bzp-6\
其他货币资金-银行汇票 Other monetary assets - bank draft XT*/aa-1'
其他货币资金-信用卡 Other monetary assets - credit cards +> d;%K
其他货币资金-信用证保证金 Other monetary assets - L/C deposit J7C?Z
其他货币资金-存出投资款 Other monetary assets - cash for investment `rK@> -
短期投资-股票投资 Investments - Short term - stocks IW>~Y l?
短期投资-债券投资 Investments - Short term - bonds :475FPy]
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 |(2#KMEWa
短期投资跌价准备 Provision for short-term investment c~ vql4
长期股权投资-股票投资 Long term equity investment - stocks $Ff6nc=
长期股权投资-其他股权投资 Long term equity investment - others Nd_A8H,&B
长期债券投资-债券投资 Long term securities investemnt - bonds Qx3eEt@X5]
长期债券投资-其他债权投资 Long term securities investment - others P;-.\VRu
长期投资减值准备 Provision for long-term investment Hz[1c4)'F
应收票据 Notes receivable k.2GIc:5
应收股利 Dividends receivable -3ANNj
应收利息 Interest receivable N$v_z>6Z
应收帐款 Trade debtors 2{Dnfl'k
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :Ny[?jtc
预付帐款 Prepayment -;ra(L`
应收补贴款 Allowance receivable N`$F>E,T%
其他应收款 Other debtors HmkxE
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %Y0BPTt$
其他流动资产 Other current assets |(TEG.<g
物资采购 Purchase wq,&0P-v
原材料 Raw materials Y<kz+d,C
包装物 Packing materials 98
| v.d
低值易耗品 Low value consumbles _?y3 &4N)
材料成本差异 Material cost difference I<,~>'cq.
自制半成品 Self-manufactured goods Q4*{+$A
库存商品 Finished goods 0UW_ Pbh6
商品进销差价 Difference between purchase & sales of commodities [u=yl0f
委托加工物资 Consigned processiong material 0VNpd~G$
委托代销商品 Consignment-out ?u;m
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受托代销商品 Consignment-in wtf H3v
分期收款发出商品 Goods on instalment sales _Ve)M%
存货跌价准备 Provision for obsolete stocks w|6?A-
待摊费用 Prepaid expenses *GY8#Az
待处理流动资产损益 Unsettled G/L on current assets t9*e" QH
待处理固定资产损益 Unsettled G/L on fixed assets g.blDOmlc
委托贷款-本金 Consignment loan - principle vJct)i
委托贷款-利息 Consignment loan - interest rZ5xQ#IA
委托贷款-减值准备 Consignment loan - provision | oM`
固定资产-房屋建筑物 Fixed assets - Buildings ` ~^ My~f
固定资产-机器设备 Fixed assets - Plant and machinery n%RaEL
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2~7*jA+Ab
固定资产-运输设备 Fixed assets - Automobiles ePl+ M
累计折旧 Accumulated depreciation ?~T(Cue>
固定资产减值准备 Impairment of fixed assets W"pHR sf
工程物资-专用材料 Project material - specific materials Vr"'O6
工程物资-专用设备 Project material - specific equipment \CE+P5
工程物资-预付大型设备款 Project material - prepaid for equipment KF@%tR}V{
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production b{)kup
在建工程 Construction in progress 3djw
在建工程减值准备 Impairment of construction in progress yS:w>xU @<
固定资产清理 Disposal of fixed assets 1:-
M<=J?f
无形资产-专利权 Intangible assets - patent N?#L{Yt
无形资产-非专利技术 Intangible assets - industrial property and know-how ,3eN&
无形资产-商标权 Intangible assets - trademark rights ]Ol
w6W?%
无形资产-土地使用权 Intangible assets - land use rights +t1+1Zv
无形资产-商誉 Intangible assets - goodwill wS?K c^2O
无形资产减值准备 Impairment of intangible assets ;;rx)|\<R
长期待摊费用 Deferred assets q[W@.[2y)
未确认融资费用 Unrecognized finance fees ^jdtp
其他长期资产 Other long term assets 8 $H\b &u
递延税款借项 Deferred assets debits N+5f.c+S-
应付票据 Notes payable !>!jLZ0
应付帐款 Trade creditors bF*Kb"!CF
预收帐款 Adanvances from customers ]5:[6;wS
代销商品款 Consignment-in payables |0>rojMq
其他应交款 Other payable to government _8-1wx
其他应付款 Other creditors -kP2
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应付股利 Proposed dividends "R-j
待转资产价值 Donated assets [AFGh
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预计负债 Accrued liabilities <;>k[P'
应付短期债券 Short-term debentures payable p`Tl)[*
其他流动负债 Other current liabilities 'Z,7{U1P
预提费用 Accrued expenses ;9fWxH
应付工资 Payroll payable >b#CR/^z
应付福利费 Welfare payable tj8o6N#
短期借款-抵押借款 Bank loans - Short term - pledged .wWf#bB
短期借款-信用借款 Bank loans - Short term - credit TV_a(#S
短期借款-担保借款 Bank loans - Short term - guaranteed
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一年内到期长期借款 Long term loans due within one year ){u#
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一年内到期长期应付款 Long term payable due within one year FEopNDy@y
长期借款 Bank loans - Long term Ln+ k_
应付债券-债券面值 Bond payable - Par value =%>E8)Jb
应付债券-债券溢价 Bond payable - Excess H15!QxD#
应付债券-债券折价 Bond payable - Discount =z<sx2#*
应付债券-应计利息 Bond payable - Accrued interest ts@e
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长期应付款 Long term payable ,,IK}
专项应付款 Specific payable VC Ay~,
其他长期负债 Other long term liabilities tpeMq-
应交税金-所得税 Tax payable - income tax JlE+CAny
应交税金-增值税 Tax payable - VAT /Jc^XWf
应交税金-营业税 Tax payable - business tax !^1oH**
应交税金-消费税 Tax payable - consumable tax )liNjY@
应交税金-其他 Tax payable - others h]|2b0
递延税款贷项 Deferred taxation credit Zw/??Tq b
股本 Share capital _x`:Ne?
已归还投资 Investment returned eCg|@d% D
利润分配-其他转入 Profit appropriation - other transfer in U}=H1f,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve XC390t
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6 {3q l:
利润分配-提取储备基金 Profit appropriation - reserve fund )^)|b5,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]i
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;t@^Z_z,CR
利润分配-利润归还投资 Profit appropriation - return investment by profit *_Pkb.3R
利润分配-应付优先股股利 Profit appropriation - preference shares dividends lfwBUb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ur""&@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F:0 E-
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares RzLe
R%O
期初未分配利润 Retained earnings, beginning of the year T0\[":
A
资本公积-股本溢价 Capital surplus - share premium ?4Zo0DiUB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A/j'{X!z
资本公积-接受现金捐赠 Capital surplus - cash donation $"=0{H.?
资本公积-股权投资准备 Capital surplus - investment reserve ZQ_~
L!ot
资本公积-拨款转入 Capital surplus - subsidiary j{/wG::
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5hAs/i9_
资本公积-其他 Capital surplus - others y
] $-:^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RT9%E/m
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1py>[II@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >Y:veEa6v6
盈余公积-储备基金 Surplus reserve - reserve fund X%B2xQM5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2qKAO/_O
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8Y;>3zth7
主营业务收入 Sales |B),N f|a
主营业务成本 Cost of sales R_:-Z.
主营业务税金及附加 Sales tax ]}_Ohe]X
营业费用 Operating expenses M3)Id?|]6
管理费用 General and administrative expenses ZQ#AE VI,
财务费用 Financial expenses <<1_rRL]
投资收益 Investment income N$8"X-na ?
其他业务收入 Other operating income !/e8x;_
营业外收入 Non-operating income @Z9>E+udQ
补贴收入 Subsidy income mi sPJO&QD
其他业务支出 Other operating expenses 42DB0+_wz
营业外支出 Non-operating expenses Jqt|'G3
所得税 Income tax NX<Q}3cC
45Q#6BtE