[专业英语]2011年注册会计师考试常用英文测试词汇整理(2) [复制链接]

累计折旧 Accumulated depreciation '{-Ic?F<P  
　　固定资产减值准备 Impairment of fixed assets T%Bz>K  
　　工程物资-专用材料 Project material - specific materials D|*yeS4>  
　　工程物资-专用设备 Project material - specific equipment HX)]@qL  
　　工程物资-预付大型设备款 Project material - prepaid for equipment 1nw\?r2  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production NeJ->x,  
　　在建工程 Construction in progress --EDr>'D5P  
　　在建工程减值准备 Impairment of construction in progress $6(a6!  
　　固定资产清理 Disposal of fixed assets tW a'[2L  
　　无形资产-专利权 Intangible assets - patent w{t]^w:  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how Si@6'sw  
　　无形资产-商标权 Intangible assets - trademark rights 1[J|AkN  
　　无形资产-土地使用权 Intangible assets - land use rights XOLE=zdSp  
　　无形资产-商誉 Intangible assets - goodwill
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　　无形资产减值准备 Impairment of intangible assets ,"
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　　长期待摊费用 Deferred assets Kv2S&P|jXM  
　　未确认融资费用 Unrecognized finance fees xZ6x`BET-  
　　其他长期资产 Other long term assets w51l;2$des  
　　递延税款借项 Deferred assets debits N6v?Qzvi  
　　应付票据 Notes payable 9g\;L:'  
　　应付帐款 Trade creditors BeN]D  
　　预收帐款 Adanvances from customers @meT8S9t  
　　代销商品款 Consignment-in payables :t<S  
　　其他应交款 Other payable to government +xvn n  
　　其他应付款 Other creditors q#@r*hl  
　　应付股利 Proposed dividends 
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　　待转资产价值 Donated assets PfyJJAQ[  
　　预计负债 Accrued liabilities ;>L8&m)R5  
　　应付短期债券 Short-term debentures payable ;rF[y7\  
　　其他流动负债 Other current liabilities w$Fg0JS  
　　预提费用 Accrued expenses .rITzwgB  
　　应付工资 Payroll payable DVVyWn[  
　　应付福利费 Welfare payable R}cNhZC  
　　短期借款-抵押借款 Bank loans - Short term - pledged TEh
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　　短期借款-信用借款 Bank loans - Short term - credit !\$V?*p7  
　　短期借款-担保借款 Bank loans - Short term - guaranteed 9K#3JyW*  
　　一年内到期长期借款 Long term loans due within one year _6V1oe2  
　　一年内到期长期应付款 Long term payable due within one year )$1>6C\  
　　长期借款 Bank loans - Long term C<3<,~gI  
　　应付债券-债券面值 Bond payable - Par value nmts% u  
　　应付债券-债券溢价 Bond payable - Excess 1;H"4u_IG&  
　　应付债券-债券折价 Bond payable - Discount iPCCTs  
　　应付债券-应计利息 Bond payable - Accrued interest KGcjZx04!  
　　长期应付款 Long term payable cdh0b7tjn  
　　专项应付款 Specific payable d#]hqy  
　　其他长期负债 Other long term liabilities BjagG/sX  
　　应交税金-所得税 Tax payable - income tax e0h[(3bXs$  
　　应交税金-增值税 Tax payable - VAT A*wf: mW0c  
　　应交税金-营业税 Tax payable - business tax jw9v&/-  
　　应交税金-消费税 Tax payable - consumable tax s'
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　　应交税金-其他 Tax payable - others