[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 Rm79mh9  
　　固定资产减值准备 Impairment of fixed assets dKC*QHU  
　　工程物资-专用材料 Project material - specific materials p >ua{}!L  
　　工程物资-专用设备 Project material - specific equipment GUqG1u z9  
　　工程物资-预付大型设备款 Project material - prepaid for equipment zK1]o-wSAT  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Ycq )$7p  
　　在建工程 Construction in progress *RVCz|0%w  
　　在建工程减值准备 Impairment of construction in progress K/*"U*9Kv  
　　固定资产清理 Disposal of fixed assets ^k$Bx_{  
　　无形资产-专利权 Intangible assets - patent *]h"J]  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how surNJ,)  
　　无形资产-商标权 Intangible assets - trademark rights bu<d>XR  
　　无形资产-土地使用权 Intangible assets - land use rights %n8CK->  
　　无形资产-商誉 Intangible assets - goodwill s :BW}PM  
　　无形资产减值准备 Impairment of intangible assets FE^/us7r  
　　长期待摊费用 Deferred assets QT73=>^B  
　　未确认融资费用 Unrecognized finance fees TF5jTpGq  
　　其他长期资产 Other long term assets JC-> eY"O2  
　　递延税款借项 Deferred assets debits kaiK1/W0;  
　　应付票据 Notes payable /\uop
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　　应付帐款 Trade creditors Z!^>!'Z  
　　预收帐款 Adanvances from customers )!cucY  
　　代销商品款 Consignment-in payables XqUQ{^;aI  
　　其他应交款 Other payable to government 0'.z|
Jg=  
　　其他应付款 Other creditors _u u&?<h  
　　应付股利 Proposed dividends :@"o.8p   
　　待转资产价值 Donated assets _G@Zn[v  
　　预计负债 Accrued liabilities p8 @8b "  
　　应付短期债券 Short-term debentures payable ~o|sma5.  
　　其他流动负债 Other current liabilities C4`&_yoP4-  
　　预提费用 Accrued expenses &z5?]`ALu  
　　应付工资 Payroll payable i>[xN[U(  
　　应付福利费 Welfare payable 5 
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　　短期借款-抵押借款 Bank loans - Short term - pledged QKx(S=4jQ  
　　短期借款-信用借款 Bank loans - Short term - credit MN5}}@  
　　短期借款-担保借款 Bank loans - Short term - guaranteed K@xMPB8in  
　　一年内到期长期借款 Long term loans due within one year *{j;LA.BR#  
　　一年内到期长期应付款 Long term payable due within one year cn/&QA"  
　　长期借款 Bank loans - Long term aXQAm$/ >  
　　应付债券-债券面值 Bond payable - Par value $gz8! f?  
　　应付债券-债券溢价 Bond payable - Excess ::iYydpM  
　　应付债券-债券折价 Bond payable - Discount \}u/0UF97  
　　应付债券-应计利息 Bond payable - Accrued interest ;<''oY  
　　长期应付款 Long term payable ?
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　　专项应付款 Specific payable kONn7Itbu  
　　其他长期负债 Other long term liabilities +;,J0,Yn  
　　应交税金-所得税 Tax payable - income tax );TB(PQsBT  
　　应交税金-增值税 Tax payable - VAT S{8-XiL,  
　　应交税金-营业税 Tax payable - business tax 3+d^Bpp 4  
　　应交税金-消费税 Tax payable - consumable tax dmv0hof  
　　应交税金-其他 Tax payable - others