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 。 \TB%N1^
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现金 Cash in hand P"h\7V,d%
银行存款 Cash in bank ` G=L07
其他货币资金-外埠存款Other monetary assets - cash in other cities 'ZH<g8:=@
其他货币资金-银行本票 Other monetary assets - cashier‘s check GR ?u?-
其他货币资金-银行汇票 Other monetary assets - bank draft 18"VB50b}
其他货币资金-信用卡 Other monetary assets - credit cards rm=~^eB
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;Uqx&5P}
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks o,Zng4
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短期投资-债券投资 Investments - Short term - bonds [Z#.]gb
短期投资-基金投资 Investments - Short term - funds @zynq
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短期投资-其他投资 Investments - Short term - others Zng` oFD
短期投资跌价准备 Provision for short-term investment SxZ^ "\H
长期股权投资-股票投资 Long term equity investment - stocks I?Jii8|W9
长期股权投资-其他股权投资 Long term equity investment - others GHJ=-9{YL
长期债券投资-债券投资 Long term securities investemnt - bonds Ui|a}`c
长期债券投资-其他债权投资 Long term securities investment - others zrU$SWU
长期投资减值准备 Provision for long-term investment LAY)">*49H
应收票据 Notes receivable <W51 oO
应收股利 Dividends receivable =x0"6gTz>
应收利息 Interest receivable X;6
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应收帐款 Trade debtors |5IY`;+9
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors gQh Ccv
预付帐款 Prepayment o`K^Wy~+k#
应收补贴款 Allowance receivable +B q}>
其他应收款 Other debtors i9\\evJs
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ,AbKxT
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其他流动资产 Other current assets ^?X ^+
物资采购 Purchase 6l\UNG7
原材料 Raw materials @oz&
包装物 Packing materials vYSetAdv
低值易耗品 Low value consumbles @CaD8%j{
材料成本差异 Material cost difference C*s0r;
自制半成品 Self-manufactured goods sMfFm@\ N
库存商品 Finished goods { 1@4}R4
商品进销差价 Difference between purchase & sales of commodities 'hlB;z|T
委托加工物资 Consigned processiong material o;VkoYV
委托代销商品 Consignment-out L_gsG|xX
受托代销商品 Consignment-in kh?#={]Z
分期收款发出商品 Goods on instalment sales bmO__1
存货跌价准备 Provision for obsolete stocks ) qyx|D
待摊费用 Prepaid expenses {"0TO|%x
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets :%uyy5A
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委托贷款-本金 Consignment loan - principle < R|)5/9
委托贷款-利息 Consignment loan - interest (]}x[F9l
委托贷款-减值准备 Consignment loan - provision 4VmCW"b7h
固定资产-房屋建筑物 Fixed assets - Buildings mF*?e/
固定资产-机器设备 Fixed assets - Plant and machinery -[f"r`
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6>=-/)p}
固定资产-运输设备 Fixed assets - Automobiles D0#T-B\#
累计折旧 Accumulated depreciation Lov.E3S6;
固定资产减值准备 Impairment of fixed assets 4h;f>BG
工程物资-专用材料 Project material - specific materials Zc4(tf9
工程物资-专用设备 Project material - specific equipment 7TV>6i+7
工程物资-预付大型设备款 Project material - prepaid for equipment UU.mdSL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0r0\b*r
在建工程 Construction in progress qP;{3FSkAF
在建工程减值准备 Impairment of construction in progress ^fE\ S5P
固定资产清理 Disposal of fixed assets =wIdC3Ph
无形资产-专利权 Intangible assets - patent C`2*2Y%xkG
无形资产-非专利技术 Intangible assets - industrial property and know-how zL)1^[%O9
无形资产-商标权 Intangible assets - trademark rights #}/cM2m
无形资产-土地使用权 Intangible assets - land use rights k+WO &g*|
无形资产-商誉 Intangible assets - goodwill uv|eVT3jNs
无形资产减值准备 Impairment of intangible assets sd]54&3A
长期待摊费用 Deferred assets c
YM CfP
未确认融资费用 Unrecognized finance fees qXrt0s[
其他长期资产 Other long term assets P&[F t)`
递延税款借项 Deferred assets debits :$M9XZ~\
应付票据 Notes payable 3@PUg(M
应付帐款 Trade creditors 3R<ME c
预收帐款 Adanvances from customers d`?U!?Si
代销商品款 Consignment-in payables -uv
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其他应交款 Other payable to government 24H^hN9
其他应付款 Other creditors j}rgOz.
应付股利 Proposed dividends 0<]$v"`I
待转资产价值 Donated assets R<n8M"B
预计负债 Accrued liabilities MtpU~c
应付短期债券 Short-term debentures payable VM-qVd-
其他流动负债 Other current liabilities ZL4l
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预提费用 Accrued expenses [Krm .)
应付工资 Payroll payable Qb!!J4|!
应付福利费 Welfare payable KjFZ
短期借款-抵押借款 Bank loans - Short term - pledged f$1Gu
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed bGZhUEq
一年内到期长期借款 Long term loans due within one year 4ss&'h
一年内到期长期应付款 Long term payable due within one year J6)efX)j-p
长期借款 Bank loans - Long term :`+|'*b(A
应付债券-债券面值 Bond payable - Par value <O \tC81
应付债券-债券溢价 Bond payable - Excess K-2.E
应付债券-债券折价 Bond payable - Discount V*6l6-y~Ih
应付债券-应计利息 Bond payable - Accrued interest cm@jt\D
长期应付款 Long term payable r+t ,J|V
专项应付款 Specific payable z$9@j2
其他长期负债 Other long term liabilities u:_sTfKm&
应交税金-所得税 Tax payable - income tax GXT]K>LA
应交税金-增值税 Tax payable - VAT q%OcLZ<,
应交税金-营业税 Tax payable - business tax zW%>"y
应交税金-消费税 Tax payable - consumable tax SX1X<9
应交税金-其他 Tax payable - others t2=a(N-/,
递延税款贷项 Deferred taxation credit +<pVf%u5
股本 Share capital N@k3$+ls
已归还投资 Investment returned :d;[DYFLxb
利润分配-其他转入 Profit appropriation - other transfer in ~gu=x&{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y=[gQJ6~r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve XOu+&wOu
利润分配-提取储备基金 Profit appropriation - reserve fund J?._/RL8-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W*YxBn4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S:/{
利润分配-利润归还投资 Profit appropriation - return investment by profit E)C.eW /
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /3J z
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gO+\O
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j(0Ilx|7v
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "/Y<G
期初未分配利润 Retained earnings, beginning of the year nY OY"'z
资本公积-股本溢价 Capital surplus - share premium }TSgAwsb
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve By2s ']bw
资本公积-接受现金捐赠 Capital surplus - cash donation IZO@V1-m
资本公积-股权投资准备 Capital surplus - investment reserve M0RRmW@f.a
资本公积-拨款转入 Capital surplus - subsidiary sB?2*S"X)<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *R5`.j =
资本公积-其他 Capital surplus - others 5,S,\O9>X
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve A/!<kp{S
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve inYM+o!U
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^:m^E0(H
盈余公积-储备基金 Surplus reserve - reserve fund *3;UAfHv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund i*X{^A73"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 24//21m
主营业务收入 Sales `q%U{IR
主营业务成本 Cost of sales }x]&L/
主营业务税金及附加 Sales tax gXLCRn!iR
营业费用 Operating expenses h aCKv
管理费用 General and administrative expenses ERF,tLa!
财务费用 Financial expenses #S%4?
投资收益 Investment income G@9u:\[l
其他业务收入 Other operating income XcOA)'Py
营业外收入 Non-operating income N*Yy&[
补贴收入 Subsidy income #;`Oj
其他业务支出 Other operating expenses {{32jU7<
营业外支出 Non-operating expenses RoX
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所得税 Income tax (/&;jV2DD[
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