[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  OU=9fw  
　　固定资产减值准备 Impairment of fixed assets Zn3iLAPBX  
　　工程物资-专用材料 Project material - specific materials 98C~%+  
　　工程物资-专用设备 Project material - specific equipment "xdJ9Z-B  
　　工程物资-预付大型设备款 Project material - prepaid for equipment yZ&By?.0  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production k;3P;@3,W  
　　在建工程 Construction in progress 4qda!%  
　　在建工程减值准备 Impairment of construction in progress :Puv8[1i  
　　固定资产清理 Disposal of fixed assets hBsjO3n  
　　无形资产-专利权 Intangible assets - patent v>3ctP{  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how I#l9  
　　无形资产-商标权 Intangible assets - trademark rights #},]`"n\  
　　无形资产-土地使用权 Intangible assets - land use rights pb%#`2"  
　　无形资产-商誉 Intangible assets - goodwill ,h/0:?R KW  
　　无形资产减值准备 Impairment of intangible assets aic6,>\!'  
　　长期待摊费用 Deferred assets C`mXEX5  
　　未确认融资费用 Unrecognized finance fees Wr)%C  
　　其他长期资产 Other long term assets lRt8{GFy  
　　递延税款借项 Deferred assets debits =|3L'cDC  
　　应付票据 Notes payable XQ(`8Jl&^  
　　应付帐款 Trade creditors Rl5}W\&  
　　预收帐款 Adanvances from customers uy\YJ.WMQ  
　　代销商品款 Consignment-in payables 4d]  
　　其他应交款 Other payable to government 1rPeh{SZ  
　　其他应付款 Other creditors LR)is  
　　应付股利 Proposed dividends `"ie57-  
　　待转资产价值 Donated assets =As'vt 0  
　　预计负债 Accrued liabilities |P? 8<8p  
　　应付短期债券 Short-term debentures payable kj0A%q#'}  
　　其他流动负债 Other current liabilities FeV=4tsy  
　　预提费用 Accrued expenses WgPL4D9=  
　　应付工资 Payroll payable N[pk@M\vX  
　　应付福利费 Welfare payable N_0&3PUSM  
　　短期借款-抵押借款 Bank loans - Short term - pledged #gN{8Yk>  
　　短期借款-信用借款 Bank loans - Short term - credit
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　　短期借款-担保借款 Bank loans - Short term - guaranteed /v!H{Zw=c  
　　一年内到期长期借款 Long term loans due within one year E#ys-t 42  
　　一年内到期长期应付款 Long term payable due within one year RM<\bZPc  
　　长期借款 Bank loans - Long term r LfS9H  
　　应付债券-债券面值 Bond payable - Par value =D[h0U  
　　应付债券-债券溢价 Bond payable - Excess P`bR;2o  
　　应付债券-债券折价 Bond payable - Discount ?tA-`\E  
　　应付债券-应计利息 Bond payable - Accrued interest |e< U%v  
　　长期应付款 Long term payable q',a7Tf:  
　　专项应付款 Specific payable D[tGbk  
　　其他长期负债 Other long term liabilities )i! )Tv  
　　应交税金-所得税 Tax payable - income tax Rkm7"dO0  
　　应交税金-增值税 Tax payable - VAT V)( pe #P  
　　应交税金-营业税 Tax payable - business tax {Zseu$c  
　　应交税金-消费税 Tax payable - consumable tax kT$4X0}  
　　应交税金-其他 Tax payable - others