[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 h;f5@#F  
　　固定资产减值准备 Impairment of fixed assets V| z|H$-  
　　工程物资-专用材料 Project material - specific materials ^sd+s ~xx  
　　工程物资-专用设备 Project material - specific equipment N8}R<3/  
　　工程物资-预付大型设备款 Project material - prepaid for equipment -QCo]:cp  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production j,eeQ KH  
　　在建工程 Construction in progress
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　　在建工程减值准备 Impairment of construction in progress Fgxh?Wd9  
　　固定资产清理 Disposal of fixed assets V^nYG$si  
　　无形资产-专利权 Intangible assets - patent kvv-f9/-  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how +pc_KR  
　　无形资产-商标权 Intangible assets - trademark rights QsI#Ae,O#;  
　　无形资产-土地使用权 Intangible assets - land use rights EaFd1  
　　无形资产-商誉 Intangible assets - goodwill dz&| 3o  
　　无形资产减值准备 Impairment of intangible assets K+Al8L?K_  
　　长期待摊费用 Deferred assets g1
muT.W]S  
　　未确认融资费用 Unrecognized finance fees Y'Sxehx  
　　其他长期资产 Other long term assets -\\}K\*MJ  
　　递延税款借项 Deferred assets debits 8dq{.B?  
　　应付票据 Notes payable cEi{+rfZd|  
　　应付帐款 Trade creditors h=YY> x  
　　预收帐款 Adanvances from customers Hkg^  
　　代销商品款 Consignment-in payables vlIet$k  
　　其他应交款 Other payable to government qfvd (w  
　　其他应付款 Other creditors mN@)b+~(S  
　　应付股利 Proposed dividends h1G]w/.ws  
　　待转资产价值 Donated assets ~-lIOQ.v  
　　预计负债 Accrued liabilities *RUB`tEL  
　　应付短期债券 Short-term debentures payable
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　　其他流动负债 Other current liabilities tc\LK_@$/F  
　　预提费用 Accrued expenses "2+>!G RQ  
　　应付工资 Payroll payable Fp4eGuWH#  
　　应付福利费 Welfare payable ;SeDxyKG  
　　短期借款-抵押借款 Bank loans - Short term - pledged &1893#V  
　　短期借款-信用借款 Bank loans - Short term - credit -r]s #$  
　　短期借款-担保借款 Bank loans - Short term - guaranteed D}px=?  
　　一年内到期长期借款 Long term loans due within one year n99:2r_  
　　一年内到期长期应付款 Long term payable due within one year f( hK>H  
　　长期借款 Bank loans - Long term vTQQd@  
　　应付债券-债券面值 Bond payable - Par value ,W5pe#n  
　　应付债券-债券溢价 Bond payable - Excess t*zve,?}  
　　应付债券-债券折价 Bond payable - Discount 6(B0gBCId  
　　应付债券-应计利息 Bond payable - Accrued interest )Ac8'{Tq/  
　　长期应付款 Long term payable ;#78`x2  
　　专项应付款 Specific payable T,Cq;|g5E  
　　其他长期负债 Other long term liabilities "v/^nH  
　　应交税金-所得税 Tax payable - income tax  kOETx  
　　应交税金-增值税 Tax payable - VAT pZ+zm6\$  
　　应交税金-营业税 Tax payable - business tax ?Ri W:TQ*  
　　应交税金-消费税 Tax payable - consumable tax q`E6hm  
　　应交税金-其他 Tax payable - others