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 。 8Yc'4v#}
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现金 Cash in hand kk#%x#L[
银行存款 Cash in bank FFX-kS
其他货币资金-外埠存款Other monetary assets - cash in other cities `,a6su (?
其他货币资金-银行本票 Other monetary assets - cashier‘s check OV/H&fe
其他货币资金-银行汇票 Other monetary assets - bank draft CC&o pC
其他货币资金-信用卡 Other monetary assets - credit cards 15dhr]8E
其他货币资金-信用证保证金 Other monetary assets - L/C deposit p^QZGu-.W
其他货币资金-存出投资款 Other monetary assets - cash for investment dJxdrs
短期投资-股票投资 Investments - Short term - stocks 1c8Nr&Jl
短期投资-债券投资 Investments - Short term - bonds dZ}gf}.v
短期投资-基金投资 Investments - Short term - funds @i2"+_}*
短期投资-其他投资 Investments - Short term - others EZnXS"z
短期投资跌价准备 Provision for short-term investment 3kfrOf.4h
长期股权投资-股票投资 Long term equity investment - stocks |2t
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长期股权投资-其他股权投资 Long term equity investment - others hS&3D6Gt
长期债券投资-债券投资 Long term securities investemnt - bonds 4FrP%|%E~
长期债券投资-其他债权投资 Long term securities investment - others xe?!UCUb@
长期投资减值准备 Provision for long-term investment 4A0
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应收票据 Notes receivable !Q[j;f
应收股利 Dividends receivable *g7BR`Bt]z
应收利息 Interest receivable Io_bS+
应收帐款 Trade debtors ?1Os%9D*
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t7GK\B8:
预付帐款 Prepayment
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应收补贴款 Allowance receivable q[?xf3
其他应收款 Other debtors r{\c.\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ls[0X82F
其他流动资产 Other current assets j=|cx+nb
物资采购 Purchase Nini8@d
原材料 Raw materials oP>+2.i
包装物 Packing materials (~
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低值易耗品 Low value consumbles 4^uQB(}Z
材料成本差异 Material cost difference K(jo [S
自制半成品 Self-manufactured goods FK;3atrz
库存商品 Finished goods (|O9L s7N
商品进销差价 Difference between purchase & sales of commodities yuP1*QJ%
委托加工物资 Consigned processiong material #BtJo:
委托代销商品 Consignment-out h;TN$ /
受托代销商品 Consignment-in ,f*Q3 S/I
分期收款发出商品 Goods on instalment sales d{/#A%.
存货跌价准备 Provision for obsolete stocks '#<4oW\]
待摊费用 Prepaid expenses 'Fq+\J#%
待处理流动资产损益 Unsettled G/L on current assets $'*q]]
待处理固定资产损益 Unsettled G/L on fixed assets 6LRvl6ik
委托贷款-本金 Consignment loan - principle *Aqd["q
委托贷款-利息 Consignment loan - interest 8MQb5( !
委托贷款-减值准备 Consignment loan - provision 5aZbNV}-
固定资产-房屋建筑物 Fixed assets - Buildings LX'z7fh
固定资产-机器设备 Fixed assets - Plant and machinery x-nO; L-2p
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures s5s'[<
固定资产-运输设备 Fixed assets - Automobiles >U\1*F,Om,
累计折旧 Accumulated depreciation 'G>$W+lT^
固定资产减值准备 Impairment of fixed assets gOy;6\/
工程物资-专用材料 Project material - specific materials {,+{,Er
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工程物资-专用设备 Project material - specific equipment *Jwx,wF}4
工程物资-预付大型设备款 Project material - prepaid for equipment Q{[l1:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production J7;8
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在建工程 Construction in progress 0SjB&J
在建工程减值准备 Impairment of construction in progress y5{Vx{V"Q
固定资产清理 Disposal of fixed assets \>$3'i=mQ
无形资产-专利权 Intangible assets - patent C'7DG\pr
无形资产-非专利技术 Intangible assets - industrial property and know-how c_4K
无形资产-商标权 Intangible assets - trademark rights 3\}>nE
无形资产-土地使用权 Intangible assets - land use rights zC,c9b
无形资产-商誉 Intangible assets - goodwill lrjVD(R=g
无形资产减值准备 Impairment of intangible assets 1*GL;W~ix*
长期待摊费用 Deferred assets Xj9\:M-
未确认融资费用 Unrecognized finance fees ${)oi:K@:
其他长期资产 Other long term assets 4mHk,Dd9,
递延税款借项 Deferred assets debits + 70x0z2
应付票据 Notes payable Y&<]:)
应付帐款 Trade creditors XL[Dmu&
预收帐款 Adanvances from customers ?$K.*])e
代销商品款 Consignment-in payables b>2{F6F
其他应交款 Other payable to government 9Nw&l@
其他应付款 Other creditors O9P+S|hcY
应付股利 Proposed dividends }K^v Ujl
待转资产价值 Donated assets KKq%'y)u^
预计负债 Accrued liabilities uUiS:Tp]
应付短期债券 Short-term debentures payable U8.V Rn
其他流动负债 Other current liabilities h/Yxm2
预提费用 Accrued expenses ODEFs?%'
应付工资 Payroll payable zpD?5
应付福利费 Welfare payable ]Cs=EZr
短期借款-抵押借款 Bank loans - Short term - pledged 7YxVtN
短期借款-信用借款 Bank loans - Short term - credit *_Vv(H&
短期借款-担保借款 Bank loans - Short term - guaranteed ypgM&"eR
一年内到期长期借款 Long term loans due within one year jddhX]>I
一年内到期长期应付款 Long term payable due within one year PJ)l{c
长期借款 Bank loans - Long term ;W T<]
应付债券-债券面值 Bond payable - Par value C
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应付债券-债券溢价 Bond payable - Excess *c\XQy
应付债券-债券折价 Bond payable - Discount @eM$S5&n$
应付债券-应计利息 Bond payable - Accrued interest DcNp-X40I
长期应付款 Long term payable d>?C?F
专项应付款 Specific payable HSWki';G
其他长期负债 Other long term liabilities Er;q s *f
应交税金-所得税 Tax payable - income tax Y7zs)W8xTT
应交税金-增值税 Tax payable - VAT H$ %F0'0
应交税金-营业税 Tax payable - business tax gnG
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应交税金-消费税 Tax payable - consumable tax !?>QN'p.b
应交税金-其他 Tax payable - others 8_E(.]U
递延税款贷项 Deferred taxation credit oI
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股本 Share capital -u(,*9]cJ*
已归还投资 Investment returned nU
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利润分配-其他转入 Profit appropriation - other transfer in $KQ q~|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O,Tp,wT
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Rc:}%a%e
利润分配-提取储备基金 Profit appropriation - reserve fund a4.w2GR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ims?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit 41]a{A7q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]ag{sU@#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 064k;|>D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends a{L&RRJ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I(Qz%/ Ox
期初未分配利润 Retained earnings, beginning of the year Z;V(YK(WO.
资本公积-股本溢价 Capital surplus - share premium ZY8w1:'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N,Z*
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资本公积-接受现金捐赠 Capital surplus - cash donation B~E">}=!
资本公积-股权投资准备 Capital surplus - investment reserve O\ _ro.
资本公积-拨款转入 Capital surplus - subsidiary Vz$
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ka6u*:/
资本公积-其他 Capital surplus - others $#-rOi /
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qFK.ULgP`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z1jxu;O(
盈余公积-储备基金 Surplus reserve - reserve fund <{k`
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2F>Y{3&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment HHZw-/s,%
主营业务收入 Sales 9tU"+
主营业务成本 Cost of sales ?_FL
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主营业务税金及附加 Sales tax 6lCpf1>6@
营业费用 Operating expenses aoZ |@x
管理费用 General and administrative expenses :o'|%JE
财务费用 Financial expenses Ea&NJ]& g
投资收益 Investment income JRi:MWR<r
其他业务收入 Other operating income "T_9_6tH
营业外收入 Non-operating income ;-8.~Sm
补贴收入 Subsidy income i%!<6K6UT
其他业务支出 Other operating expenses p@kRo#~l
营业外支出 Non-operating expenses }2@Z{5sh)
所得税 Income tax (D%vN&F
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