[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 x,gk]
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　　固定资产减值准备 Impairment of fixed assets 8T1`9IT
l:  
　　工程物资-专用材料 Project material - specific materials {$8+n::  
　　工程物资-专用设备 Project material - specific equipment a_b#hM/c;  
　　工程物资-预付大型设备款 Project material - prepaid for equipment 6 f*:;  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r#z
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　　在建工程 Construction in progress sxT&T=7  
　　在建工程减值准备 Impairment of construction in progress 1jKpLTSs  
　　固定资产清理 Disposal of fixed assets TiD#t+g  
　　无形资产-专利权 Intangible assets - patent )Cy>'l*Og7  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how
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　　无形资产-商标权 Intangible assets - trademark rights m.lR]!Y=w  
　　无形资产-土地使用权 Intangible assets - land use rights VhO+nvd*W  
　　无形资产-商誉 Intangible assets - goodwill 6kAAdy}ck  
　　无形资产减值准备 Impairment of intangible assets \Oq2{Sx\
 
　　长期待摊费用 Deferred assets "
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　　未确认融资费用 Unrecognized finance fees coXg]bUKo  
　　其他长期资产 Other long term assets JwI99I'  
　　递延税款借项 Deferred assets debits 71{Q#%5U~  
　　应付票据 Notes payable $gr>Y2i  
　　应付帐款 Trade creditors aM~IRLmK  
　　预收帐款 Adanvances from customers T=PqA)Ym  
　　代销商品款 Consignment-in payables #Th)^Is  
　　其他应交款 Other payable to government J4+K
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　　其他应付款 Other creditors #B\s'j[A"  
　　应付股利 Proposed dividends C3'xU`=7  
　　待转资产价值 Donated assets (\ab%M
  
　　预计负债 Accrued liabilities F\eQV<  
　　应付短期债券 Short-term debentures payable rl}<&aPH  
　　其他流动负债 Other current liabilities vn}m-U XA*  
　　预提费用 Accrued expenses NtM>`5
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　　应付工资 Payroll payable J%?5d:iN+  
　　应付福利费 Welfare payable }u
ma<b  
　　短期借款-抵押借款 Bank loans - Short term - pledged p8'$@:M\  
　　短期借款-信用借款 Bank loans - Short term - credit p_I^7 $  
　　短期借款-担保借款 Bank loans - Short term - guaranteed `,}7LfY  
　　一年内到期长期借款 Long term loans due within one year c^I^jg2v  
　　一年内到期长期应付款 Long term payable due within one year o< @![P  
　　长期借款 Bank loans - Long term )Fx] LeI;  
　　应付债券-债券面值 Bond payable - Par value @ki|#ro  
　　应付债券-债券溢价 Bond payable - Excess 35l%iaj]G5  
　　应付债券-债券折价 Bond payable - Discount _eGYwBm  
　　应付债券-应计利息 Bond payable - Accrued interest rR6}  
　　长期应付款 Long term payable wN.
S]  
　　专项应付款 Specific payable u\ _yjv#  
　　其他长期负债 Other long term liabilities 0`"oR3JY  
　　应交税金-所得税 Tax payable - income tax p3vf7eqn  
　　应交税金-增值税 Tax payable - VAT 9)wYSz'  
　　应交税金-营业税 Tax payable - business tax xf&[QG+Ef  
　　应交税金-消费税 Tax payable - consumable tax /3M8;>@u  
　　应交税金-其他 Tax payable - others