[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>D8l @  
　　固定资产减值准备 Impairment of fixed assets Yuo:hF\DH  
　　工程物资-专用材料 Project material - specific materials )#S;H$@$  
　　工程物资-专用设备 Project material - specific equipment >-U'mkIH  
　　工程物资-预付大型设备款 Project material - prepaid for equipment LtIp,2GP&_  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K!W7a~ @  
　　在建工程 Construction in progress UMtnb:ek  
　　在建工程减值准备 Impairment of construction in progress K#Ia19au5  
　　固定资产清理 Disposal of fixed assets x*>@knP<-  
　　无形资产-专利权 Intangible assets - patent hOFC8g  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how {txW>rZX  
　　无形资产-商标权 Intangible assets - trademark rights y7pwYRY  
　　无形资产-土地使用权 Intangible assets - land use rights @^P<(%p  
　　无形资产-商誉 Intangible assets - goodwill HiAj3  
　　无形资产减值准备 Impairment of intangible assets slUnB6@Q  
　　长期待摊费用 Deferred assets Wh).%K(t  
　　未确认融资费用 Unrecognized finance fees %Q,6sH#  
　　其他长期资产 Other long term assets O-P'Ff"}t  
　　递延税款借项 Deferred assets debits 4eVQO
%&2  
　　应付票据 Notes payable nA owFdCD  
　　应付帐款 Trade creditors 7v'aw"~  
　　预收帐款 Adanvances from customers 0?V{u`*  
　　代销商品款 Consignment-in payables o3b=)E  
　　其他应交款 Other payable to government 1 S<E=7  
　　其他应付款 Other creditors Q1kZ+b&  
　　应付股利 Proposed dividends _[)f<`!g_V  
　　待转资产价值 Donated assets g[G+s4Nv  
　　预计负债 Accrued liabilities df\^uyD;  
　　应付短期债券 Short-term debentures payable l4Au{%j\  
　　其他流动负债 Other current liabilities R+sv?4k  
　　预提费用 Accrued expenses qa-%j+  
　　应付工资 Payroll payable 1S[4@rZ  
　　应付福利费 Welfare payable \_io:{M  
　　短期借款-抵押借款 Bank loans - Short term - pledged <JUumrEo  
　　短期借款-信用借款 Bank loans - Short term - credit r:{;HM+  
　　短期借款-担保借款 Bank loans - Short term - guaranteed %f)%FN.S  
　　一年内到期长期借款 Long term loans due within one year q@i>)nC R  
　　一年内到期长期应付款 Long term payable due within one year !NqLBrcv0  
　　长期借款 Bank loans - Long term uNKf!\Y  
　　应付债券-债券面值 Bond payable - Par value  *.us IH2  
　　应付债券-债券溢价 Bond payable - Excess Vh?5  
　　应付债券-债券折价 Bond payable - Discount tJe5`L  
　　应付债券-应计利息 Bond payable - Accrued interest tt&#4Z  
　　长期应付款 Long term payable )7c/i+FsC  
　　专项应付款 Specific payable mzO5&h7  
　　其他长期负债 Other long term liabilities 6;C2^J@  
　　应交税金-所得税 Tax payable - income tax z`H|]${X  
　　应交税金-增值税 Tax payable - VAT vzX%x ul  
　　应交税金-营业税 Tax payable - business tax ]ZR}Pm/CA  
　　应交税金-消费税 Tax payable - consumable tax 8Y"R@'~  
　　应交税金-其他 Tax payable - others