[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 N{akg90  
　　固定资产减值准备 Impairment of fixed assets `"y`AY/N  
　　工程物资-专用材料 Project material - specific materials <HoAj"xf  
　　工程物资-专用设备 Project material - specific equipment gy_$#e  
　　工程物资-预付大型设备款 Project material - prepaid for equipment $%qg"  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production V% axeqs  
　　在建工程 Construction in progress A=3HO\n5  
　　在建工程减值准备 Impairment of construction in progress a%
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　　固定资产清理 Disposal of fixed assets Z[#IfbYt  
　　无形资产-专利权 Intangible assets - patent O
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how s${_K*g6  
　　无形资产-商标权 Intangible assets - trademark rights iLq#\8t^  
　　无形资产-土地使用权 Intangible assets - land use rights *K!++k!Ixa  
　　无形资产-商誉 Intangible assets - goodwill 9BON.` |
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　　无形资产减值准备 Impairment of intangible assets Agy <j   
　　长期待摊费用 Deferred assets @ RR\lZ  
　　未确认融资费用 Unrecognized finance fees b]
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　　其他长期资产 Other long term assets CMVS W6  
　　递延税款借项 Deferred assets debits -WR}m6yMr  
　　应付票据 Notes payable O]=C#E{  
　　应付帐款 Trade creditors =&U`9qN  
　　预收帐款 Adanvances from customers qc8Ta"  
　　代销商品款 Consignment-in payables pG yRX_;  
　　其他应交款 Other payable to government 3B9nP._  
　　其他应付款 Other creditors *Z kss   
　　应付股利 Proposed dividends 5{l1A(b  
　　待转资产价值 Donated assets :EHQ .^  
　　预计负债 Accrued liabilities F>Jg~ FD*  
　　应付短期债券 Short-term debentures payable D1"7s,Hmu  
　　其他流动负债 Other current liabilities M []OHw  
　　预提费用 Accrued expenses "EPD2,%S  
　　应付工资 Payroll payable zXre~b03ZS  
　　应付福利费 Welfare payable s44iEh=V(I  
　　短期借款-抵押借款 Bank loans - Short term - pledged m6n hC  
　　短期借款-信用借款 Bank loans - Short term - credit |-kEGLH[*V  
　　短期借款-担保借款 Bank loans - Short term - guaranteed ?SX_gY e9  
　　一年内到期长期借款 Long term loans due within one year gue(C(~.k_  
　　一年内到期长期应付款 Long term payable due within one year tV`&-
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　　长期借款 Bank loans - Long term nR'#s%K j  
　　应付债券-债券面值 Bond payable - Par value  hx!`F  
　　应付债券-债券溢价 Bond payable - Excess rx:lKoOnB  
　　应付债券-债券折价 Bond payable - Discount &BgU:R,  
　　应付债券-应计利息 Bond payable - Accrued interest epVH.u%  
　　长期应付款 Long term payable xH$%5@~  
　　专项应付款 Specific payable ;nk@XFJ  
　　其他长期负债 Other long term liabilities 2V$9ei6  
　　应交税金-所得税 Tax payable - income tax < l[
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　　应交税金-增值税 Tax payable - VAT M {xie  
　　应交税金-营业税 Tax payable - business tax c!D> {N  
　　应交税金-消费税 Tax payable - consumable tax Nmf#`+7gCI  
　　应交税金-其他 Tax payable - others