[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 jIyB  
　　固定资产减值准备 Impairment of fixed assets OD!
& .%  
　　工程物资-专用材料 Project material - specific materials |3KLk?2  
　　工程物资-专用设备 Project material - specific equipment TtTj28k7  
　　工程物资-预付大型设备款 Project material - prepaid for equipment AiO$<CS  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production W~7A+=&  
　　在建工程 Construction in progress JAem0 jPC8  
　　在建工程减值准备 Impairment of construction in progress GVYkJ0,  
　　固定资产清理 Disposal of fixed assets [UWdW  
　　无形资产-专利权 Intangible assets - patent %#xaA'? [  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how 7V!*NBsl  
　　无形资产-商标权 Intangible assets - trademark rights b?lD(fa&  
　　无形资产-土地使用权 Intangible assets - land use rights /k
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　　无形资产-商誉 Intangible assets - goodwill /~$WUAh  
　　无形资产减值准备 Impairment of intangible assets ?b>,9A.Z  
　　长期待摊费用 Deferred assets yj.7'{mA  
　　未确认融资费用 Unrecognized finance fees EZ`te0[  
　　其他长期资产 Other long term assets vkEiOFU!u  
　　递延税款借项 Deferred assets debits Oagsoik  
　　应付票据 Notes payable =V-|#j  
　　应付帐款 Trade creditors ^Dn D>h@q  
　　预收帐款 Adanvances from customers :Ra,Eu  
　　代销商品款 Consignment-in payables I7n"&{s"*  
　　其他应交款 Other payable to government ^<a t'jk6  
　　其他应付款 Other creditors  jYmR  
　　应付股利 Proposed dividends NUWDc]@J*  
　　待转资产价值 Donated assets 9\BT0kx  
　　预计负债 Accrued liabilities D!Pq4'd(  
　　应付短期债券 Short-term debentures payable 9\mLW"  
　　其他流动负债 Other current liabilities r\-uJ~8N  
　　预提费用 Accrued expenses n%.7h3  
　　应付工资 Payroll payable E^/t$M|H  
　　应付福利费 Welfare payable <(fRn`)PT  
　　短期借款-抵押借款 Bank loans - Short term - pledged nz=GlO'[  
　　短期借款-信用借款 Bank loans - Short term - credit b)qo
h^  
　　短期借款-担保借款 Bank loans - Short term - guaranteed D"2& P^-  
　　一年内到期长期借款 Long term loans due within one year ZJzt~ H  
　　一年内到期长期应付款 Long term payable due within one year VyXhl;  
　　长期借款 Bank loans - Long term yDegcAn?  
　　应付债券-债券面值 Bond payable - Par value q=Sgk>NA  
　　应付债券-债券溢价 Bond payable - Excess xRzFlay8  
　　应付债券-债券折价 Bond payable - Discount _M`--.{\O[  
　　应付债券-应计利息 Bond payable - Accrued interest ~O oidKT  
　　长期应付款 Long term payable ?R$F)g7<  
　　专项应付款 Specific payable bB1UZ O  
　　其他长期负债 Other long term liabilities 1AM!8VR2  
　　应交税金-所得税 Tax payable - income tax !h23cj+V  
　　应交税金-增值税 Tax payable - VAT 2a`o &S  
　　应交税金-营业税 Tax payable - business tax WrxP  
　　应交税金-消费税 Tax payable - consumable tax ( u\._Gwsx  
　　应交税金-其他 Tax payable - others