[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 }S*6 +4  
　　固定资产减值准备 Impairment of fixed assets "x\3`Qk  
　　工程物资-专用材料 Project material - specific materials =e$ #m;  
　　工程物资-专用设备 Project material - specific equipment T~"
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　　工程物资-预付大型设备款 Project material - prepaid for equipment 0 
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　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a47Btd'm  
　　在建工程 Construction in progress C$*`c6R  
　　在建工程减值准备 Impairment of construction in progress ez(4TtT  
　　固定资产清理 Disposal of fixed assets Da-F(^E  
　　无形资产-专利权 Intangible assets - patent QIi*'21a+  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how ~pzaX8!  
　　无形资产-商标权 Intangible assets - trademark rights  :U)e 8  
　　无形资产-土地使用权 Intangible assets - land use rights pal))e!B  
　　无形资产-商誉 Intangible assets - goodwill ~e{2Y%  
　　无形资产减值准备 Impairment of intangible assets YD.3FTNGC  
　　长期待摊费用 Deferred assets ujz %0Mq;  
　　未确认融资费用 Unrecognized finance fees 4c2P%X( C  
　　其他长期资产 Other long term assets rA`zuYo  
　　递延税款借项 Deferred assets debits 15yIPv+5  
　　应付票据 Notes payable ?b
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　　应付帐款 Trade creditors zNE!m: s  
　　预收帐款 Adanvances from customers V2g$"W?3  
　　代销商品款 Consignment-in payables Jk{>*jYk`  
　　其他应交款 Other payable to government Hkg@M?(  
　　其他应付款 Other creditors H5&>Eny  
　　应付股利 Proposed dividends T{uktIO/  
　　待转资产价值 Donated assets X[@>1
tl  
　　预计负债 Accrued liabilities <(f4#BP  
　　应付短期债券 Short-term debentures payable 1/c
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　　其他流动负债 Other current liabilities ~%<PEl|  
　　预提费用 Accrued expenses {q}:w{x9u  
　　应付工资 Payroll payable Ku&(+e  
　　应付福利费 Welfare payable <ht>>  
　　短期借款-抵押借款 Bank loans - Short term - pledged :[ITjkhde0  
　　短期借款-信用借款 Bank loans - Short term - credit an5Ss@<4AA  
　　短期借款-担保借款 Bank loans - Short term - guaranteed s{s0#g  
　　一年内到期长期借款 Long term loans due within one year #m$H'O[WG\  
　　一年内到期长期应付款 Long term payable due within one year d\)v62 P  
　　长期借款 Bank loans - Long term aNqVs|H  
　　应付债券-债券面值 Bond payable - Par value c'G\AbUVjE  
　　应付债券-债券溢价 Bond payable - Excess ise@,[!  
　　应付债券-债券折价 Bond payable - Discount 8U;!1!+ 7)  
　　应付债券-应计利息 Bond payable - Accrued interest =x7ODBYW^  
　　长期应付款 Long term payable : +R5"my  
　　专项应付款 Specific payable Rw/G =zV@2  
　　其他长期负债 Other long term liabilities qb"!  
　　应交税金-所得税 Tax payable - income tax Ey6K@@%  
　　应交税金-增值税 Tax payable - VAT e<p$Op  
　　应交税金-营业税 Tax payable - business tax ?-i|f_`  
　　应交税金-消费税 Tax payable - consumable tax R(zsn;  
　　应交税金-其他 Tax payable - others