[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 *MagicA  
　　固定资产减值准备 Impairment of fixed assets `?JrC3  
　　工程物资-专用材料 Project material - specific materials j{_MDE7N  
　　工程物资-专用设备 Project material - specific equipment uy\YJ.WMQ  
　　工程物资-预付大型设备款 Project material - prepaid for equipment n]Dq  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1rPeh{SZ  
　　在建工程 Construction in progress <i`EP/
x  
　　在建工程减值准备 Impairment of construction in progress `"ie57-  
　　固定资产清理 Disposal of fixed assets ^J% w[F E  
　　无形资产-专利权 Intangible assets - patent flLmZ1"  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how kj0A%q#'}  
　　无形资产-商标权 Intangible assets - trademark rights %aw/Y5  
　　无形资产-土地使用权 Intangible assets - land use rights cjN4U [  
　　无形资产-商誉 Intangible assets - goodwill 3C,e>zE}  
　　无形资产减值准备 Impairment of intangible assets N_0&3PUSM  
　　长期待摊费用 Deferred assets  jMp{  
　　未确认融资费用 Unrecognized finance fees l3g6y9;  
　　其他长期资产 Other long term assets s?Q`#qD  
　　递延税款借项 Deferred assets debits .j&jf^a5  
　　应付票据 Notes payable h y[_  
　　应付帐款 Trade creditors M2xUs  
　　预收帐款 Adanvances from customers %7|qnh6  
　　代销商品款 Consignment-in payables b1*6 )  
　　其他应交款 Other payable to government L <QDC   
　　其他应付款 Other creditors tb=L+WAIw  
　　应付股利 Proposed dividends coLn};W2  
　　待转资产价值 Donated assets 8%xtb6#7M  
　　预计负债 Accrued liabilities %!.rP  
　　应付短期债券 Short-term debentures payable U'lmQrF!  
　　其他流动负债 Other current liabilities G,"$Erx  
　　预提费用 Accrued expenses vY;Lc  
　　应付工资 Payroll payable S'@"a%EV  
　　应付福利费 Welfare payable Osy5|Ts  
　　短期借款-抵押借款 Bank loans - Short term - pledged ONfJ"Rp3  
　　短期借款-信用借款 Bank loans - Short term - credit JnsXEkM)  
　　短期借款-担保借款 Bank loans - Short term - guaranteed '6 WDs]\  
　　一年内到期长期借款 Long term loans due within one year to?"{  
　　一年内到期长期应付款 Long term payable due within one year e1/|PgT(KM  
　　长期借款 Bank loans - Long term c//W#V2Q  
　　应付债券-债券面值 Bond payable - Par value LB{a&I LG  
　　应付债券-债券溢价 Bond payable - Excess fglZjT  
　　应付债券-债券折价 Bond payable - Discount `UJW
:qqW  
　　应付债券-应计利息 Bond payable - Accrued interest ?=4t~\g?  
　　长期应付款 Long term payable 9Akwr }  
　　专项应付款 Specific payable ah<f&2f  
　　其他长期负债 Other long term liabilities X 1'Ze,34  
　　应交税金-所得税 Tax payable - income tax vCmh3TQ  
　　应交税金-增值税 Tax payable - VAT eD(a +El}  
　　应交税金-营业税 Tax payable - business tax uBMNkN8  
　　应交税金-消费税 Tax payable - consumable tax <1 LuYEDq  
　　应交税金-其他 Tax payable - others