[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 G1p'p&x.  
　　固定资产减值准备 Impairment of fixed assets U2UyN9:6F  
　　工程物资-专用材料 Project material - specific materials o}W;Co  
　　工程物资-专用设备 Project material - specific equipment .FJ j  
　　工程物资-预付大型设备款 Project material - prepaid for equipment -%=RFgU4  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production b-uZ"Kf^  
　　在建工程 Construction in progress +9_,w bF  
　　在建工程减值准备 Impairment of construction in progress Z>h{` X\2  
　　固定资产清理 Disposal of fixed assets ^
k;mn-
0  
　　无形资产-专利权 Intangible assets - patent f| =# q  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how  z \^  
　　无形资产-商标权 Intangible assets - trademark rights wo]ks}
9  
　　无形资产-土地使用权 Intangible assets - land use rights `x*/UCy\  
　　无形资产-商誉 Intangible assets - goodwill HT-PWk>2  
　　无形资产减值准备 Impairment of intangible assets 22'vm~2E  
　　长期待摊费用 Deferred assets ETg{yBsp  
　　未确认融资费用 Unrecognized finance fees d.I%k1`(  
　　其他长期资产 Other long term assets )r pD2H  
　　递延税款借项 Deferred assets debits kkL(;H:%  
　　应付票据 Notes payable <b'1#Pd>0  
　　应付帐款 Trade creditors N5ci};?  
　　预收帐款 Adanvances from customers ~.H~XKw
 
　　代销商品款 Consignment-in payables Z:TFOnJ  
　　其他应交款 Other payable to government `OBl:e  
　　其他应付款 Other creditors ?#i|>MRR>  
　　应付股利 Proposed dividends >'.[G:b  
　　待转资产价值 Donated assets :i}@Br+R7L  
　　预计负债 Accrued liabilities G}q<{<+$  
　　应付短期债券 Short-term debentures payable X7b!;%3@  
　　其他流动负债 Other current liabilities c l9$g7  
　　预提费用 Accrued expenses MU*It"@}2  
　　应付工资 Payroll payable IE}Sdeqi)  
　　应付福利费 Welfare payable c~37+^B:  
　　短期借款-抵押借款 Bank loans - Short term - pledged EFD?di)s  
　　短期借款-信用借款 Bank loans - Short term - credit G4O3h Y.`  
　　短期借款-担保借款 Bank loans - Short term - guaranteed s4N,^_j  
　　一年内到期长期借款 Long term loans due within one year }9 ?y'6l  
　　一年内到期长期应付款 Long term payable due within one year <a fO 6?`  
　　长期借款 Bank loans - Long term x?gQ\0S<  
　　应付债券-债券面值 Bond payable - Par value :k\}Ik  
　　应付债券-债券溢价 Bond payable - Excess 5DUi4 Cbgy  
　　应付债券-债券折价 Bond payable - Discount wZ O@J|  
　　应付债券-应计利息 Bond payable - Accrued interest sX Z4U0#  
　　长期应付款 Long term payable ;)P5#S!n-  
　　专项应付款 Specific payable c{ 7<H  
　　其他长期负债 Other long term liabilities m$)YYpX  
　　应交税金-所得税 Tax payable - income tax EFeAr@nj  
　　应交税金-增值税 Tax payable - VAT w~p4S+k&  
　　应交税金-营业税 Tax payable - business tax c|+y9(0|y  
　　应交税金-消费税 Tax payable - consumable tax 8a?IC|~Pz  
　　应交税金-其他 Tax payable - others