[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 ]iq2_{q  
无形资产-商誉 Intangible assets - goodwill Y<WA-d
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无形资产减值准备 Impairment of intangible assets z&Kh$ $)[  
长期待摊费用 Deferred assets P/ XO5`  
未确认融资费用 Unrecognized finance fees ?cvV~&$gc  
其他长期资产 Other long term assets 3ss0/\3P  
递延税款借项 Deferred assets debits Acl?w
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应付票据 Notes payable ZR[6-  
应付帐款 Trade creditors -(FhjIr  
预收帐款 Adanvances from customers nQm (UN  
代销商品款 Consignment-in payables -TT{4\%s  
其他应交款 Other payable to government N'@E^ rYc  
其他应付款 Other creditors Ij{ K\{y  
应付股利 Proposed dividends *ujJpJZ2  
待转资产价值 Donated assets /hv2=A  
预计负债 Accrued liabilities h(4&!x  
应付短期债券 Short-term debentures payable AK_,$'f  
其他流动负债 Other current liabilities S dr,q9+__  
预提费用 Accrued expenses .Y*jL&!  
应付工资 Payroll payable N2
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应付福利费 Welfare payable _7bQR 7s  
短期借款-抵押借款 Bank loans - Short term - pledged Sa 8T'%W  
短期借款-信用借款 Bank loans - Short term - credit  dm~Uj  
短期借款-担保借款 Bank loans - Short term - guaranteed p`=v$_]?(  
一年内到期长期借款 Long term loans due within one year 9\S,$A{{*  
一年内到期长期应付款 Long term payable due within one year "">{8  
长期借款 Bank loans - Long term zPyN2|iFah  
应付债券-债券面值 Bond payable - Par value M/5+AsT  
应付债券-债券溢价 Bond payable - Excess Wi"3kps q  
应付债券-债券折价 Bond payable - Discount NxGSs_7  
应付债券-应计利息 Bond payable - Accrued interest " Z2D@l  
长期应付款 Long term payable )TtYm3,  
专项应付款 Specific payable T$&vk#qr  
其他长期负债 Other long term liabilities szw|`S>o