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 。 ^I X%dzM
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现金 Cash in hand N;-/w ip
银行存款 Cash in bank #V.ZdLo(
其他货币资金-外埠存款Other monetary assets - cash in other cities lSH ZV
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其他货币资金-银行本票 Other monetary assets - cashier‘s check tJ=3'?T_k
其他货币资金-银行汇票 Other monetary assets - bank draft J>`v.8y
其他货币资金-信用卡 Other monetary assets - credit cards rO/a,vV
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6xH;:B)d
其他货币资金-存出投资款 Other monetary assets - cash for investment CifA,[l34
短期投资-股票投资 Investments - Short term - stocks <7=&DpjI7F
短期投资-债券投资 Investments - Short term - bonds (VgNb&Yo9
短期投资-基金投资 Investments - Short term - funds tT;8r8
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短期投资-其他投资 Investments - Short term - others h&lyxYZ+T$
短期投资跌价准备 Provision for short-term investment VmN}FMGN
长期股权投资-股票投资 Long term equity investment - stocks vO\:vp4fH
长期股权投资-其他股权投资 Long term equity investment - others $hh+0hs
长期债券投资-债券投资 Long term securities investemnt - bonds w#*/ y?"D
长期债券投资-其他债权投资 Long term securities investment - others M_k`%o
长期投资减值准备 Provision for long-term investment gaQ[3g
应收票据 Notes receivable sffhPX\I
应收股利 Dividends receivable jm
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应收利息 Interest receivable O!;H}{[dg
应收帐款 Trade debtors ,09DBxQq,
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors oP/>ju
预付帐款 Prepayment xEjx]w/&
应收补贴款 Allowance receivable }N?g|
其他应收款 Other debtors c$9sF@K?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors swttp`
其他流动资产 Other current assets lM>.@
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物资采购 Purchase 0HqPyM13Q
原材料 Raw materials
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包装物 Packing materials Q4RpK(N
低值易耗品 Low value consumbles hjkLVL
材料成本差异 Material cost difference zm>>} 5R
自制半成品 Self-manufactured goods _ w/_(k
库存商品 Finished goods ton1oq
商品进销差价 Difference between purchase & sales of commodities # Mu<8`T-
委托加工物资 Consigned processiong material ;_}~%-_
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委托代销商品 Consignment-out
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受托代销商品 Consignment-in U_]=E<el
分期收款发出商品 Goods on instalment sales z<!O!wX_aI
存货跌价准备 Provision for obsolete stocks u t$c)_
待摊费用 Prepaid expenses lr,q{;
待处理流动资产损益 Unsettled G/L on current assets I?
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待处理固定资产损益 Unsettled G/L on fixed assets C,fY.CeI
委托贷款-本金 Consignment loan - principle _6ZzuVv3/
委托贷款-利息 Consignment loan - interest `?l3Ct*
委托贷款-减值准备 Consignment loan - provision 8) HBh7/
固定资产-房屋建筑物 Fixed assets - Buildings H<g 1m
固定资产-机器设备 Fixed assets - Plant and machinery _ Hc%4I
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )IHG6}<
固定资产-运输设备 Fixed assets - Automobiles P$_&
累计折旧 Accumulated depreciation XIKvH-0&
固定资产减值准备 Impairment of fixed assets OVZP x%a
工程物资-专用材料 Project material - specific materials )>V?+L5M
工程物资-专用设备 Project material - specific equipment %)?`{O~ h
工程物资-预付大型设备款 Project material - prepaid for equipment Q^L)
Vp"
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production fN@{y+6
在建工程 Construction in progress hUh+JW
在建工程减值准备 Impairment of construction in progress SrF x_n
固定资产清理 Disposal of fixed assets pr_>b`p6
无形资产-专利权 Intangible assets - patent !scD|ti
无形资产-非专利技术 Intangible assets - industrial property and know-how w9MoT.kI}
无形资产-商标权 Intangible assets - trademark rights \Wr,<Y
无形资产-土地使用权 Intangible assets - land use rights => qTNh*'
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets /&r|ec5
长期待摊费用 Deferred assets yI&9\fn
未确认融资费用 Unrecognized finance fees *$S#o#5
其他长期资产 Other long term assets nBkh:5E5%
递延税款借项 Deferred assets debits &kzj?xK=(j
应付票据 Notes payable {L].T#
应付帐款 Trade creditors 8#w)X/
预收帐款 Adanvances from customers iPvuz7j=h
代销商品款 Consignment-in payables H]&gW/=
其他应交款 Other payable to government 4jX3lq|
其他应付款 Other creditors L
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应付股利 Proposed dividends lj4o#^lC
待转资产价值 Donated assets gv|"OlB
预计负债 Accrued liabilities ]n;1x1'
应付短期债券 Short-term debentures payable D
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其他流动负债 Other current liabilities 5!(?m~jJ
预提费用 Accrued expenses Wpr
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应付工资 Payroll payable MG{l~|\x)
应付福利费 Welfare payable uH:YKH':/
短期借款-抵押借款 Bank loans - Short term - pledged `XJm=/f
短期借款-信用借款 Bank loans - Short term - credit eVJ^\z:4
短期借款-担保借款 Bank loans - Short term - guaranteed 9%tobo@J~n
一年内到期长期借款 Long term loans due within one year #$E)b:xj
一年内到期长期应付款 Long term payable due within one year 6@V~0DG
长期借款 Bank loans - Long term 1& ^?U{
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess T.ML$"f
应付债券-债券折价 Bond payable - Discount -DjJ",h( $
应付债券-应计利息 Bond payable - Accrued interest 0^3+P%(o@
长期应付款 Long term payable v-Qmx-N
专项应付款 Specific payable D d,2;#_
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax 4CrLkr
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.%K_h?V5
应交税金-消费税 Tax payable - consumable tax bm#(?
应交税金-其他 Tax payable - others ~Lz%.a;o
递延税款贷项 Deferred taxation credit nB5zNyY4
股本 Share capital =r9r~SR#
已归还投资 Investment returned y >+mc7n
利润分配-其他转入 Profit appropriation - other transfer in %JyXbv3m,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }D;WN@],
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _>yoX
利润分配-提取储备基金 Profit appropriation - reserve fund {A:j[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 69G`2_eKCp
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JSr$-C
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利润分配-利润归还投资 Profit appropriation - return investment by profit ~ G6"3"
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yN6>VD{F
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'hqBo|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~}"]&%Q{J
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ig6T
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期初未分配利润 Retained earnings, beginning of the year eE@&ze>X
资本公积-股本溢价 Capital surplus - share premium U;q];e:,=}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4 %W:
资本公积-接受现金捐赠 Capital surplus - cash donation ~1L:_Sg*
资本公积-股权投资准备 Capital surplus - investment reserve aZ|=(]
资本公积-拨款转入 Capital surplus - subsidiary .@ F]Pht
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8}s.Fg@tE
资本公积-其他 Capital surplus - others $I9qgDJ)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve EYX$pz(x;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .6f%?oo
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cyM-)r@YQV
盈余公积-储备基金 Surplus reserve - reserve fund alq%H}FF
盈余公积-企业发展基金 Surplus reserve - enterprise development fund %9oYw9H!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment F4L;BjnJ
主营业务收入 Sales w= P9FxB
主营业务成本 Cost of sales hC <O`|lF
主营业务税金及附加 Sales tax Qnd5X`jF#
营业费用 Operating expenses Bi,;lR5
管理费用 General and administrative expenses wU\s;
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财务费用 Financial expenses VVP:w%yW
投资收益 Investment income ^=
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其他业务收入 Other operating income P
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营业外收入 Non-operating income U.!lTLjfLz
补贴收入 Subsidy income L;Z0`mdz
其他业务支出 Other operating expenses 3&&9_`r&_
营业外支出 Non-operating expenses 0tg8~H3yy
所得税 Income tax ma'FRt
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