[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 kT!9`S\  
　　固定资产减值准备 Impairment of fixed assets 7El[ >  
　　工程物资-专用材料 Project material - specific materials /(BMG/Tb  
　　工程物资-专用设备 Project material - specific equipment Hqn#yInA7~  
　　工程物资-预付大型设备款 Project material - prepaid for equipment 3 "Q=Vl"  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production LM-J !44  
　　在建工程 Construction in progress +[tE^`-F  
　　在建工程减值准备 Impairment of construction in progress ?}a;}Q6  
　　固定资产清理 Disposal of fixed assets (3#Cl 1]f  
　　无形资产-专利权 Intangible assets - patent mHBnC&-/  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how f1_<G  
　　无形资产-商标权 Intangible assets - trademark rights g;8jK8Kh  
　　无形资产-土地使用权 Intangible assets - land use rights $ W9{P;  
　　无形资产-商誉 Intangible assets - goodwill f'aVV!  
　　无形资产减值准备 Impairment of intangible assets K
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　　长期待摊费用 Deferred assets -
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　　未确认融资费用 Unrecognized finance fees g47-db"5  
　　其他长期资产 Other long term assets 0 rXxRQ  
　　递延税款借项 Deferred assets debits e*;c(3>(  
　　应付票据 Notes payable B
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　　应付帐款 Trade creditors z3K6%rb-  
　　预收帐款 Adanvances from customers PV/77{'  
　　代销商品款 Consignment-in payables cgm~>  
　　其他应交款 Other payable to government WeQk<y
 
　　其他应付款 Other creditors $d)ca9  
　　应付股利 Proposed dividends d\61;C  
　　待转资产价值 Donated assets u*tN)f3  
　　预计负债 Accrued liabilities }=6'MjF]  
　　应付短期债券 Short-term debentures payable `^FGwx@  
　　其他流动负债 Other current liabilities RQ'H$
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　　预提费用 Accrued expenses _;~,Cgfi  
　　应付工资 Payroll payable Y))u&*RuT0  
　　应付福利费 Welfare payable 8rMX9qTO@  
　　短期借款-抵押借款 Bank loans - Short term - pledged aP8H`^DFX>  
　　短期借款-信用借款 Bank loans - Short term - credit R&Jm +3N  
　　短期借款-担保借款 Bank loans - Short term - guaranteed |&[L?  
　　一年内到期长期借款 Long term loans due within one year \CXQo4P  
　　一年内到期长期应付款 Long term payable due within one year $;/}?QY(  
　　长期借款 Bank loans - Long term bVL9vNK  
　　应付债券-债券面值 Bond payable - Par value bBS,-vN  
　　应付债券-债券溢价 Bond payable - Excess )6Ny1x+  
　　应付债券-债券折价 Bond payable - Discount a(9L,v#?  
　　应付债券-应计利息 Bond payable - Accrued interest _`_%Y(Xat  
　　长期应付款 Long term payable f3Hed  
　　专项应付款 Specific payable sM?MLB\Za  
　　其他长期负债 Other long term liabilities PG_0\'X)/w  
　　应交税金-所得税 Tax payable - income tax -R%<.]fJ  
　　应交税金-增值税 Tax payable - VAT dz*7gL;7G  
　　应交税金-营业税 Tax payable - business tax Nv/v$Z{k  
　　应交税金-消费税 Tax payable - consumable tax I- WhH>9  
　　应交税金-其他 Tax payable - others