[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 < `?V:};Q  
　　固定资产减值准备 Impairment of fixed assets ]x5+v0   
　　工程物资-专用材料 Project material - specific materials Sp/<%+2(  
　　工程物资-专用设备 Project material - specific equipment e#odr{2#4u  
　　工程物资-预付大型设备款 Project material - prepaid for equipment 2bu>j1h  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production mlix^P  
　　在建工程 Construction in progress N4)ZPLV  
　　在建工程减值准备 Impairment of construction in progress R3|r`~@@  
　　固定资产清理 Disposal of fixed assets } /*U~!t  
　　无形资产-专利权 Intangible assets - patent r(KAG"5  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how e!=~f%c<N  
　　无形资产-商标权 Intangible assets - trademark rights He*c=^8k  
　　无形资产-土地使用权 Intangible assets - land use rights > JV$EY,  
　　无形资产-商誉 Intangible assets - goodwill P09f  
　　无形资产减值准备 Impairment of intangible assets ./35_Vy/O  
　　长期待摊费用 Deferred assets Q 6n!u;  
　　未确认融资费用 Unrecognized finance fees fj97_Q=  
　　其他长期资产 Other long term assets -*$ s ;G#  
　　递延税款借项 Deferred assets debits {s>V'+H(F  
　　应付票据 Notes payable SS6K7  
　　应付帐款 Trade creditors w:+&i|H>  
　　预收帐款 Adanvances from customers $38)_{  
　　代销商品款 Consignment-in payables P
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　　其他应交款 Other payable to government <q
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　　其他应付款 Other creditors .: k6Kg  
　　应付股利 Proposed dividends g'AxJ  
　　待转资产价值 Donated assets G!+Mu2  
　　预计负债 Accrued liabilities &grqRt  
　　应付短期债券 Short-term debentures payable H128T8?r[  
　　其他流动负债 Other current liabilities "7Z-ACyF5  
　　预提费用 Accrued expenses saTS8p z  
　　应付工资 Payroll payable 8Si3 aq3  
　　应付福利费 Welfare payable ]\y]8v5(  
　　短期借款-抵押借款 Bank loans - Short term - pledged b
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　　短期借款-信用借款 Bank loans - Short term - credit GOOm] ]I  
　　短期借款-担保借款 Bank loans - Short term - guaranteed H?rCIS0  
　　一年内到期长期借款 Long term loans due within one year )|/%]@` N  
　　一年内到期长期应付款 Long term payable due within one year V8Ri2&|3  
　　长期借款 Bank loans - Long term M!aJKpf  
　　应付债券-债券面值 Bond payable - Par value m}
7Nu  
　　应付债券-债券溢价 Bond payable - Excess U;j\FE^+>  
　　应付债券-债券折价 Bond payable - Discount adPd}rt;  
　　应付债券-应计利息 Bond payable - Accrued interest h5(OjlMC  
　　长期应付款 Long term payable pzZ+!d  
　　专项应付款 Specific payable JT&RaFX  
　　其他长期负债 Other long term liabilities 1m5*MY  
　　应交税金-所得税 Tax payable - income tax s(KSN/  
　　应交税金-增值税 Tax payable - VAT .TCDv4?  
　　应交税金-营业税 Tax payable - business tax IdM~' Q>\  
　　应交税金-消费税 Tax payable - consumable tax 7Ie=(x8):  
　　应交税金-其他 Tax payable - others