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 。 &1FyauH
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现金 Cash in hand V\*J"ZP&
银行存款 Cash in bank Y$0K}`{
其他货币资金-外埠存款Other monetary assets - cash in other cities /RemLJP
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 7;@o]9 W
其他货币资金-银行汇票 Other monetary assets - bank draft ~tZy
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其他货币资金-信用卡 Other monetary assets - credit cards B4t,@,\O
其他货币资金-信用证保证金 Other monetary assets - L/C deposit iLk"lcX
其他货币资金-存出投资款 Other monetary assets - cash for investment CF]#0*MI
短期投资-股票投资 Investments - Short term - stocks Z)!#+m83>-
短期投资-债券投资 Investments - Short term - bonds $
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短期投资-基金投资 Investments - Short term - funds Z+agS8e(
短期投资-其他投资 Investments - Short term - others UL0n>Wa5
短期投资跌价准备 Provision for short-term investment H,Yrk(O-
长期股权投资-股票投资 Long term equity investment - stocks 4$^rzAi5
长期股权投资-其他股权投资 Long term equity investment - others mk[<=k~
长期债券投资-债券投资 Long term securities investemnt - bonds %9b TfX"
长期债券投资-其他债权投资 Long term securities investment - others qDPl( WXb
长期投资减值准备 Provision for long-term investment QRHM#v S
应收票据 Notes receivable L8?;A9pc()
应收股利 Dividends receivable n0b{Jg *
应收利息 Interest receivable Xu& v3Y~k
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?7dV:]%~2
预付帐款 Prepayment 4\y>pXML-U
应收补贴款 Allowance receivable d(F4-kBd
其他应收款 Other debtors o?><(A|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors b5?k)s2
其他流动资产 Other current assets 6.6x$y3v
物资采购 Purchase ,U=7#Cf!
原材料 Raw materials @vPGkM#oW
包装物 Packing materials DEt;$>tl
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低值易耗品 Low value consumbles q
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材料成本差异 Material cost difference pykRi#[UrX
自制半成品 Self-manufactured goods J<-2dvq
库存商品 Finished goods ESi-'R&
商品进销差价 Difference between purchase & sales of commodities 15ImwQ
委托加工物资 Consigned processiong material $j&2bO5M
委托代销商品 Consignment-out LX7<+`aa
受托代销商品 Consignment-in YzYj/,?r
分期收款发出商品 Goods on instalment sales 8_{XrTw(
存货跌价准备 Provision for obsolete stocks B+lnxr0t
待摊费用 Prepaid expenses oB%j3aAH
待处理流动资产损益 Unsettled G/L on current assets LEA^o"NW.
待处理固定资产损益 Unsettled G/L on fixed assets l-M
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委托贷款-本金 Consignment loan - principle S<>u
委托贷款-利息 Consignment loan - interest oD_#oX5\
委托贷款-减值准备 Consignment loan - provision VV"1I R
固定资产-房屋建筑物 Fixed assets - Buildings '
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固定资产-机器设备 Fixed assets - Plant and machinery Vm%0436wOY
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /,3:<I
固定资产-运输设备 Fixed assets - Automobiles 02q*z>:^
累计折旧 Accumulated depreciation rQ&F Gb
固定资产减值准备 Impairment of fixed assets +A<7:`sO
工程物资-专用材料 Project material - specific materials ^i6`w_ /
工程物资-专用设备 Project material - specific equipment 4H hQzVM{
工程物资-预付大型设备款 Project material - prepaid for equipment 54%h)dLDy
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production V#\ iO
在建工程 Construction in progress uEdeA'*^
在建工程减值准备 Impairment of construction in progress 3/*<i
固定资产清理 Disposal of fixed assets s3oQ( wC %
无形资产-专利权 Intangible assets - patent H)NT2@%{P
无形资产-非专利技术 Intangible assets - industrial property and know-how xB,(!0{`
无形资产-商标权 Intangible assets - trademark rights )Q c>NF0
无形资产-土地使用权 Intangible assets - land use rights NXdT"O=P
无形资产-商誉 Intangible assets - goodwill ux1SQ8C *
无形资产减值准备 Impairment of intangible assets ,{sCI/
长期待摊费用 Deferred assets ePe/@g1K*
未确认融资费用 Unrecognized finance fees YHI@Cj
其他长期资产 Other long term assets cfUG)-]P~
递延税款借项 Deferred assets debits Cm[^+.=I
应付票据 Notes payable
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应付帐款 Trade creditors +t<'{KZ7;
预收帐款 Adanvances from customers wj|[a,(r
代销商品款 Consignment-in payables at5=Zo[bP
其他应交款 Other payable to government j(];b
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其他应付款 Other creditors 0uS6F8x@
应付股利 Proposed dividends IW- BY =C
待转资产价值 Donated assets 8?&!@3n
预计负债 Accrued liabilities DeGcS1_?
应付短期债券 Short-term debentures payable yn KgNi
其他流动负债 Other current liabilities 8B|B[,`
预提费用 Accrued expenses mE3M$2}
应付工资 Payroll payable 8eZ^)9m
应付福利费 Welfare payable Hy#<fKz`!
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit VT5o#NR{R
短期借款-担保借款 Bank loans - Short term - guaranteed =Vi>?fWpn=
一年内到期长期借款 Long term loans due within one year QOKE9R#Y
一年内到期长期应付款 Long term payable due within one year k)B]|,g7G0
长期借款 Bank loans - Long term {igVuZ(>en
应付债券-债券面值 Bond payable - Par value S_Ug=8r4
应付债券-债券溢价 Bond payable - Excess ff.;6R\
应付债券-债券折价 Bond payable - Discount 88
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应付债券-应计利息 Bond payable - Accrued interest qo5WZ
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长期应付款 Long term payable Q*l_QnfG
专项应付款 Specific payable ,[|4{qli\
其他长期负债 Other long term liabilities EmubpUS;
应交税金-所得税 Tax payable - income tax ,5/zTLd
应交税金-增值税 Tax payable - VAT `
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应交税金-营业税 Tax payable - business tax J#jx)K!
应交税金-消费税 Tax payable - consumable tax [+z*&~'
应交税金-其他 Tax payable - others Bd-@@d.H<
递延税款贷项 Deferred taxation credit Z{spo=
股本 Share capital 2JS&zF
已归还投资 Investment returned }='1<~0
利润分配-其他转入 Profit appropriation - other transfer in M3/_E7Qoj
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MPF;P&6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,
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利润分配-提取储备基金 Profit appropriation - reserve fund B kWoK/f4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >r~!'Pd!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |XoW
Z,K
利润分配-利润归还投资 Profit appropriation - return investment by profit cuW&X9\m,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @"gWvs
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tv8}O([
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?^z.WQ|f@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H:>i:\J/M9
期初未分配利润 Retained earnings, beginning of the year 1Wy0#?L
资本公积-股本溢价 Capital surplus - share premium 'Z=8no`
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation pQf5s7
资本公积-股权投资准备 Capital surplus - investment reserve K84VeAe
资本公积-拨款转入 Capital surplus - subsidiary TSHQ>kP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M5>cYVG
资本公积-其他 Capital surplus - others fkmN?CU{1%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3T7,Y(<V
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "g>, X[g
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;u
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盈余公积-储备基金 Surplus reserve - reserve fund TDo!yQ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }Uc)iNU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment oz[:
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主营业务收入 Sales
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主营业务成本 Cost of sales NwPC9!*
主营业务税金及附加 Sales tax vRn"0Mzl8
营业费用 Operating expenses U#=5HzE
管理费用 General and administrative expenses jdWA)N}kDG
财务费用 Financial expenses ! >l)*jN8
投资收益 Investment income [c_o.`S_\
其他业务收入 Other operating income aHdXlmL
营业外收入 Non-operating income F.[E;gOTo
补贴收入 Subsidy income eW>Y*l%B
其他业务支出 Other operating expenses EmO{lCENk
营业外支出 Non-operating expenses ~M!s0jT
所得税 Income tax
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