[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 Tp?7_}tRi  
　　固定资产减值准备 Impairment of fixed assets y%"{I7
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　　工程物资-专用材料 Project material - specific materials W+I!q:p4H  
　　工程物资-专用设备 Project material - specific equipment Ag-
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　　工程物资-预付大型设备款 Project material - prepaid for equipment (KjoSN( K  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +}Dw3;W}m  
　　在建工程 Construction in progress YvaK0p0Z  
　　在建工程减值准备 Impairment of construction in progress n(1l}TJy  
　　固定资产清理 Disposal of fixed assets luh$2 \5B  
　　无形资产-专利权 Intangible assets - patent G#ZH.24Y  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how ~~D{spMVO  
　　无形资产-商标权 Intangible assets - trademark rights P)Jgs  
　　无形资产-土地使用权 Intangible assets - land use rights K@ I9^b  
　　无形资产-商誉 Intangible assets - goodwill $*^7iT4q_t  
　　无形资产减值准备 Impairment of intangible assets G/)O@Ugp  
　　长期待摊费用 Deferred assets n@<YI  
　　未确认融资费用 Unrecognized finance fees D+rxT: d  
　　其他长期资产 Other long term assets )1?y 8_B  
　　递延税款借项 Deferred assets debits ?+))}J5N\  
　　应付票据 Notes payable ZF!h<h&,  
　　应付帐款 Trade creditors p$S*dr  
　　预收帐款 Adanvances from customers ER%^!xA  
　　代销商品款 Consignment-in payables ~[t[y~Hup  
　　其他应交款 Other payable to government n1Yp1"2b[  
　　其他应付款 Other creditors %z=le7  
　　应付股利 Proposed dividends P_F30x(  
　　待转资产价值 Donated assets k =>oO9
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　　预计负债 Accrued liabilities 7`*h2 mgY  
　　应付短期债券 Short-term debentures payable ; 5*&xz  
　　其他流动负债 Other current liabilities Ogqj?]2QC  
　　预提费用 Accrued expenses \1k79c  
　　应付工资 Payroll payable C7]f*TSC4  
　　应付福利费 Welfare payable ik)|{%!K]H  
　　短期借款-抵押借款 Bank loans - Short term - pledged sA+ }TNhq  
　　短期借款-信用借款 Bank loans - Short term - credit (>LF(ll  
　　短期借款-担保借款 Bank loans - Short term - guaranteed /2&c$9=1  
　　一年内到期长期借款 Long term loans due within one year wW Lj?;bx  
　　一年内到期长期应付款 Long term payable due within one year hZm"t/aKc  
　　长期借款 Bank loans - Long term )HEa<P^kJl  
　　应付债券-债券面值 Bond payable - Par value )*$lp'~7N  
　　应付债券-债券溢价 Bond payable - Excess Akq2 d;  
　　应付债券-债券折价 Bond payable - Discount j * %  
　　应付债券-应计利息 Bond payable - Accrued interest `}p0VmD{NE  
　　长期应付款 Long term payable A @i  
　　专项应付款 Specific payable W_JlOc!y  
　　其他长期负债 Other long term liabilities Sj3+l7S?  
　　应交税金-所得税 Tax payable - income tax y'3rNa]G1  
　　应交税金-增值税 Tax payable - VAT lov!o:dJ  
　　应交税金-营业税 Tax payable - business tax $zUP?Gq!  
　　应交税金-消费税 Tax payable - consumable tax &sl0W-;0  
　　应交税金-其他 Tax payable - others