[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 5bo')^xa  
　　固定资产减值准备 Impairment of fixed assets H8V@KB  
　　工程物资-专用材料 Project material - specific materials bj,cU)t0  
　　工程物资-专用设备 Project material - specific equipment i;fU],aK!  
　　工程物资-预付大型设备款 Project material - prepaid for equipment 6
Sz|3ms  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production qZYh^\  
　　在建工程 Construction in progress =^mBj?(V7  
　　在建工程减值准备 Impairment of construction in progress aSt:G*a"  
　　固定资产清理 Disposal of fixed assets 3XcFBFE  
　　无形资产-专利权 Intangible assets - patent &f-x+ y  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how q{uv?{I  
　　无形资产-商标权 Intangible assets - trademark rights #b>D^=NV>)  
　　无形资产-土地使用权 Intangible assets - land use rights zbAyYMtEk  
　　无形资产-商誉 Intangible assets - goodwill e/R$Sfj
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　　无形资产减值准备 Impairment of intangible assets >~*}9y0$  
　　长期待摊费用 Deferred assets I78Q8W(5  
　　未确认融资费用 Unrecognized finance fees >)bn #5  
　　其他长期资产 Other long term assets ,'%*z  
　　递延税款借项 Deferred assets debits FZ5 Ad&".@  
　　应付票据 Notes payable HQGH7<=Om  
　　应付帐款 Trade creditors >l^[73,]L  
　　预收帐款 Adanvances from customers `M!'PMX  
　　代销商品款 Consignment-in payables ypWhH  
　　其他应交款 Other payable to government qnJs,"sn  
　　其他应付款 Other creditors yVt
8QF!  
　　应付股利 Proposed dividends @*=eqO  
　　待转资产价值 Donated assets A`nzqe#(1  
　　预计负债 Accrued liabilities l,ic-Y1  
　　应付短期债券 Short-term debentures payable  L0>7v  
　　其他流动负债 Other current liabilities K'oy6$B  
　　预提费用 Accrued expenses Oid;s!-S6  
　　应付工资 Payroll payable ~F[JupU  
　　应付福利费 Welfare payable .o)  
　　短期借款-抵押借款 Bank loans - Short term - pledged K>_~|ZN1C8  
　　短期借款-信用借款 Bank loans - Short term - credit l*b0uF  
　　短期借款-担保借款 Bank loans - Short term - guaranteed ;N^4R$Q.  
　　一年内到期长期借款 Long term loans due within one year z=C<@ki`  
　　一年内到期长期应付款 Long term payable due within one year Cuc+9  
　　长期借款 Bank loans - Long term r#B{j$Rw   
　　应付债券-债券面值 Bond payable - Par value u-R;rf5%k  
　　应付债券-债券溢价 Bond payable - Excess (97&mhs3  
　　应付债券-债券折价 Bond payable - Discount DHVfb(H5e  
　　应付债券-应计利息 Bond payable - Accrued interest eE" *c>I  
　　长期应付款 Long term payable tN0?  
　　专项应付款 Specific payable WO=P~F<  
　　其他长期负债 Other long term liabilities ]%Lk#BA@A  
　　应交税金-所得税 Tax payable - income tax 4F,RlKHBl  
　　应交税金-增值税 Tax payable - VAT Q*8efzgs|  
　　应交税金-营业税 Tax payable - business tax z6Zd/mt~x  
　　应交税金-消费税 Tax payable - consumable tax $k^& X `  
　　应交税金-其他 Tax payable - others