[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 E'S;4B5?  
　　固定资产减值准备 Impairment of fixed assets d)1sP0Z_@  
　　工程物资-专用材料 Project material - specific materials 5m USh3  
　　工程物资-专用设备 Project material - specific equipment d<GG(  
　　工程物资-预付大型设备款 Project material - prepaid for equipment tD7C7m  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "8iiRzt#  
　　在建工程 Construction in progress a]
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　　在建工程减值准备 Impairment of construction in progress zg Y*|{4Sl  
　　固定资产清理 Disposal of fixed assets K'5sn|)  
　　无形资产-专利权 Intangible assets - patent 199hQxib:  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how #1dTM-  
　　无形资产-商标权 Intangible assets - trademark rights *_/eAi/WG  
　　无形资产-土地使用权 Intangible assets - land use rights iC|6roO!jk  
　　无形资产-商誉 Intangible assets - goodwill e4YfTr  
　　无形资产减值准备 Impairment of intangible assets wJos'aTmE  
　　长期待摊费用 Deferred assets '"]>`=R  
　　未确认融资费用 Unrecognized finance fees zHoO?tGf  
　　其他长期资产 Other long term assets KT;C RO>  
　　递延税款借项 Deferred assets debits H
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　　应付票据 Notes payable b|ksMB>)  
　　应付帐款 Trade creditors
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　　预收帐款 Adanvances from customers a.}:d30   
　　代销商品款 Consignment-in payables ,gL)~6!A  
　　其他应交款 Other payable to government JIbzh?$aD  
　　其他应付款 Other creditors 2mG&@
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　　应付股利 Proposed dividends ?fa,[r|G  
　　待转资产价值 Donated assets _ U8OIXN  
　　预计负债 Accrued liabilities {`Fx~w;i  
　　应付短期债券 Short-term debentures payable f-v ND'@  
　　其他流动负债 Other current liabilities @@{_[ir  
　　预提费用 Accrued expenses F{*9[jY  
　　应付工资 Payroll payable Z!RRe ]"y  
　　应付福利费 Welfare payable j&[3Be'pQ  
　　短期借款-抵押借款 Bank loans - Short term - pledged oY2?W  
　　短期借款-信用借款 Bank loans - Short term - credit 
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　　短期借款-担保借款 Bank loans - Short term - guaranteed \|pK Z6*s  
　　一年内到期长期借款 Long term loans due within one year Ro'4/{}+  
　　一年内到期长期应付款 Long term payable due within one year \/'#=q1  
　　长期借款 Bank loans - Long term j^$3vj5E[  
　　应付债券-债券面值 Bond payable - Par value BV }(djx  
　　应付债券-债券溢价 Bond payable - Excess HDSA]{:sl  
　　应付债券-债券折价 Bond payable - Discount tU )r[2H2  
　　应付债券-应计利息 Bond payable - Accrued interest *@G(3 n  
　　长期应付款 Long term payable 3<)@ll  
　　专项应付款 Specific payable m['v3m:  
　　其他长期负债 Other long term liabilities CdzkMVH
  
　　应交税金-所得税 Tax payable - income tax 76IALJ00V  
　　应交税金-增值税 Tax payable - VAT #} t1   
　　应交税金-营业税 Tax payable - business tax M89-*1  
　　应交税金-消费税 Tax payable - consumable tax Yn$>QS 4  
　　应交税金-其他 Tax payable - others