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 。 &=8ZGjR< }
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现金 Cash in hand |bR
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银行存款 Cash in bank { F0"U=
其他货币资金-外埠存款Other monetary assets - cash in other cities hO3C
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其他货币资金-银行本票 Other monetary assets - cashier‘s check +SRM?av
其他货币资金-银行汇票 Other monetary assets - bank draft aBF<it>
其他货币资金-信用卡 Other monetary assets - credit cards )sEAPIka
其他货币资金-信用证保证金 Other monetary assets - L/C deposit (d
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其他货币资金-存出投资款 Other monetary assets - cash for investment XF4NRs
短期投资-股票投资 Investments - Short term - stocks ZDrTPnA[
短期投资-债券投资 Investments - Short term - bonds .bMU$ O1
短期投资-基金投资 Investments - Short term - funds E;a9RV|
短期投资-其他投资 Investments - Short term - others Tq6@
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短期投资跌价准备 Provision for short-term investment TI'~K}Te
长期股权投资-股票投资 Long term equity investment - stocks Dx3Sf}G
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长期股权投资-其他股权投资 Long term equity investment - others D@mqfi(x
长期债券投资-债券投资 Long term securities investemnt - bonds zpcm`z
长期债券投资-其他债权投资 Long term securities investment - others [s!c c:JR
长期投资减值准备 Provision for long-term investment 4_eFc$^
应收票据 Notes receivable {*|$@%y!
应收股利 Dividends receivable lce~6}
应收利息 Interest receivable z
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应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %ye4FwkRy
预付帐款 Prepayment c_2kHT
应收补贴款 Allowance receivable ,wra f#UdP
其他应收款 Other debtors r,Pu-bhF
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors HLt;1:b
其他流动资产 Other current assets 5.)/gK2$
物资采购 Purchase 7w"YCRKh
原材料 Raw materials PJcz] <
包装物 Packing materials `=foB-(zt
低值易耗品 Low value consumbles fI(H
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材料成本差异 Material cost difference X/wqfP
自制半成品 Self-manufactured goods |Oaj
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库存商品 Finished goods \-s'H:
商品进销差价 Difference between purchase & sales of commodities U#_rcu
委托加工物资 Consigned processiong material \RP=Gf
委托代销商品 Consignment-out zPoIs@
受托代销商品 Consignment-in (aH_K07
分期收款发出商品 Goods on instalment sales )6zwprH!
存货跌价准备 Provision for obsolete stocks 5h(]S[Zf3
待摊费用 Prepaid expenses yYTiAvN
待处理流动资产损益 Unsettled G/L on current assets ;,&1
待处理固定资产损益 Unsettled G/L on fixed assets )@Yr HS4
委托贷款-本金 Consignment loan - principle 80M4~'3
委托贷款-利息 Consignment loan - interest D&)gcO`\
委托贷款-减值准备 Consignment loan - provision )%O
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固定资产-房屋建筑物 Fixed assets - Buildings 4B8{\"6
固定资产-机器设备 Fixed assets - Plant and machinery sXSZ#@u,WN
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures I-q@@!=
固定资产-运输设备 Fixed assets - Automobiles dQFx]p3L
累计折旧 Accumulated depreciation 7,"1%^tU
固定资产减值准备 Impairment of fixed assets Wm ?RB0
工程物资-专用材料 Project material - specific materials j&?NE1D>I
工程物资-专用设备 Project material - specific equipment :XZ
工程物资-预付大型设备款 Project material - prepaid for equipment
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Icf@uQ6
在建工程 Construction in progress 5B(r[Ni
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在建工程减值准备 Impairment of construction in progress =l3*{ ?G
固定资产清理 Disposal of fixed assets VuW&CnZ
无形资产-专利权 Intangible assets - patent 'x10\Q65[
无形资产-非专利技术 Intangible assets - industrial property and know-how {4{ACp
无形资产-商标权 Intangible assets - trademark rights MgLz:2
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无形资产-土地使用权 Intangible assets - land use rights e~weYGK
无形资产-商誉 Intangible assets - goodwill C31SXQ
无形资产减值准备 Impairment of intangible assets (sn|`k3I
长期待摊费用 Deferred assets V9m1n=r
未确认融资费用 Unrecognized finance fees `}u~nu<
其他长期资产 Other long term assets >b/0i$8
递延税款借项 Deferred assets debits [H)p#x
应付票据 Notes payable )P.|Xk:r
应付帐款 Trade creditors TM':G9n
预收帐款 Adanvances from customers @ B3@M
代销商品款 Consignment-in payables gGdZ}9
其他应交款 Other payable to government 6q8qq/h)
其他应付款 Other creditors L+QEFQ:r5
应付股利 Proposed dividends XH2g:$
待转资产价值 Donated assets U07n7`2w
预计负债 Accrued liabilities ]?Ru~N}
应付短期债券 Short-term debentures payable _" F(w"|
其他流动负债 Other current liabilities X;p,Wq#D'
预提费用 Accrued expenses =RUKN38
应付工资 Payroll payable .x1EdfHed/
应付福利费 Welfare payable v1zJr6ra9
短期借款-抵押借款 Bank loans - Short term - pledged c66Iy"
短期借款-信用借款 Bank loans - Short term - credit 5kJ>pb$/
短期借款-担保借款 Bank loans - Short term - guaranteed +;z4.C{gM
一年内到期长期借款 Long term loans due within one year '89D62\89
一年内到期长期应付款 Long term payable due within one year 82Vxk
长期借款 Bank loans - Long term J2H8r 'T
应付债券-债券面值 Bond payable - Par value 9!FV.yp%F
应付债券-债券溢价 Bond payable - Excess Ty]CdyL$
应付债券-债券折价 Bond payable - Discount Qo{^jDe,c*
应付债券-应计利息 Bond payable - Accrued interest M>_S%V4
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长期应付款 Long term payable
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专项应付款 Specific payable <H E'5b
其他长期负债 Other long term liabilities +2W#
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应交税金-所得税 Tax payable - income tax P5vM y'1X
应交税金-增值税 Tax payable - VAT ({zp$P}
应交税金-营业税 Tax payable - business tax )CXJRo`j0
应交税金-消费税 Tax payable - consumable tax dmrM %a}W-
应交税金-其他 Tax payable - others Cl>'K*$F
递延税款贷项 Deferred taxation credit K |Yr
股本 Share capital sbNCviKP
已归还投资 Investment returned 0 x"3
利润分配-其他转入 Profit appropriation - other transfer in 2@ACmh
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %r~TMU2"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Mk[_yqoCO
利润分配-提取储备基金 Profit appropriation - reserve fund !OWV* v2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Jp5~iC2d
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]Wv\$JXI
利润分配-利润归还投资 Profit appropriation - return investment by profit F/RV{} 17E
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _.FxqH>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Yq)
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UmQ 9_H 7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FJ>| l#nO
期初未分配利润 Retained earnings, beginning of the year <h7C_^L10\
资本公积-股本溢价 Capital surplus - share premium ";",r^vr\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rMf& HX
资本公积-接受现金捐赠 Capital surplus - cash donation -oe&1RrdVg
资本公积-股权投资准备 Capital surplus - investment reserve uu=e~K
资本公积-拨款转入 Capital surplus - subsidiary a50{ gb#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation bEy j8=P;
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }[l`R{d5q>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 31YzTbl[H
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K-_e' )22.
盈余公积-储备基金 Surplus reserve - reserve fund "vjz $.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund jt-ayLq
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eyl+D sK
主营业务收入 Sales W/{HZ< :.
主营业务成本 Cost of sales &Cdk%@Tj]B
主营业务税金及附加 Sales tax |3\
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营业费用 Operating expenses "o}3i!2Qr
管理费用 General and administrative expenses q^goi1
财务费用 Financial expenses A*~zdZ p
投资收益 Investment income /_woCLwQ#
其他业务收入 Other operating income /o![%&-l
营业外收入 Non-operating income ep,kImT
补贴收入 Subsidy income oe4Fy}Y_;
其他业务支出 Other operating expenses .#J'+LxFr
营业外支出 Non-operating expenses Eh0R0;l5>
所得税 Income tax +&-/$\"
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