[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 -) $$4<L  
无形资产-商誉 Intangible assets - goodwill lMp)T**  
无形资产减值准备 Impairment of intangible assets <!&nyuSz  
长期待摊费用 Deferred assets anA>'63  
未确认融资费用 Unrecognized finance fees :SSe0ZZ_6b  
其他长期资产 Other long term assets Y{@ez  
递延税款借项 Deferred assets debits Cdiu*#f  
应付票据 Notes payable 0<Px2/  
应付帐款 Trade creditors ^MUtmzh  
预收帐款 Adanvances from customers br<,?  
代销商品款 Consignment-in payables ,a< !d  
其他应交款 Other payable to government b}o^ ?NtA  
其他应付款 Other creditors _=j0Y=/IF  
应付股利 Proposed dividends -sGfpLy<6  
待转资产价值 Donated assets A;w,m{9<  
预计负债 Accrued liabilities .BlGV2@^#  
应付短期债券 Short-term debentures payable i+jSXn"_  
其他流动负债 Other current liabilities eqs.zL  
预提费用 Accrued expenses Az6f I*yP  
应付工资 Payroll payable +WK!}xZR  
应付福利费 Welfare payable .5|wy<  
短期借款-抵押借款 Bank loans - Short term - pledged &K)c*'l  
短期借款-信用借款 Bank loans - Short term - credit //>f#8Ho  
短期借款-担保借款 Bank loans - Short term - guaranteed 'wLQ9o%=p|  
一年内到期长期借款 Long term loans due within one year # o)a`,f  
一年内到期长期应付款 Long term payable due within one year @xB"9s  
长期借款 Bank loans - Long term qWtvo';3  
应付债券-债券面值 Bond payable - Par value .'p_j(uv  
应付债券-债券溢价 Bond payable - Excess =wPl;SDf!  
应付债券-债券折价 Bond payable - Discount L
$l'wz  
应付债券-应计利息 Bond payable - Accrued interest %Ox*?l _  
长期应付款 Long term payable d;9 X1`"  
专项应付款 Specific payable E* .D_F  
其他长期负债 Other long term liabilities F%lP<4Vx