[专业英语]中国注册会计师考试英文测试词汇整理3 [复制链接]

无形资产-土地使用权 Intangible assets - land use rights t,,W{M|E(  
无形资产-商誉 Intangible assets - goodwill qC:QY6g$N  
无形资产减值准备 Impairment of intangible assets {1Hs5bg@  
长期待摊费用 Deferred assets 7B s:u  
未确认融资费用 Unrecognized finance fees  Tk~Y  
其他长期资产 Other long term assets @{LD_>R  
递延税款借项 Deferred assets debits
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应付票据 Notes payable 8lZB3p]X  
应付帐款 Trade creditors !E.CpfaC  
预收帐款 Adanvances from customers kC8M2|L  
代销商品款 Consignment-in payables cD JeYduK  
其他应交款 Other payable to government J<h!H  
其他应付款 Other creditors }_|qDMk+  
应付股利 Proposed dividends SDHJX8Hq  
待转资产价值 Donated assets Bp9_\4  
预计负债 Accrued liabilities O;8
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应付短期债券 Short-term debentures payable ,.,spoV  
其他流动负债 Other current liabilities ^=@`U_(,G  
预提费用 Accrued expenses { \p&?  
应付工资 Payroll payable ~/l5ys  
应付福利费 Welfare payable Dhze2q)o  
短期借款-抵押借款 Bank loans - Short term - pledged lNbAt4]}f(  
短期借款-信用借款 Bank loans - Short term - credit ~9ynlVb7)r  
短期借款-担保借款 Bank loans - Short term - guaranteed &qMt07  
一年内到期长期借款 Long term loans due within one year PW QRy  
一年内到期长期应付款 Long term payable due within one year {NTMvJLm  
长期借款 Bank loans - Long term peD7X:K\s  
应付债券-债券面值 Bond payable - Par value pSKwXx  
应付债券-债券溢价 Bond payable - Excess F\Q X=n  
应付债券-债券折价 Bond payable - Discount .9VhDrCK  
应付债券-应计利息 Bond payable - Accrued interest dBb &sA-A  
长期应付款 Long term payable 6R'z3[K9  
专项应付款 Specific payable %n)H(QPW  
其他长期负债 Other long term liabilities M'5PPBSR