[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 ^+ wD43  
　　固定资产减值准备 Impairment of fixed assets Dk='+\  
　　工程物资-专用材料 Project material - specific materials IJJ%$%F/  
　　工程物资-专用设备 Project material - specific equipment f"(X(1F  
　　工程物资-预付大型设备款 Project material - prepaid for equipment Hk7q{`:N  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production w ~dk#=  
　　在建工程 Construction in progress !gLk
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　　在建工程减值准备 Impairment of construction in progress
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　　固定资产清理 Disposal of fixed assets ~h"/Tce  
　　无形资产-专利权 Intangible assets - patent 4Td{;Y="yF  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how [lk'xzE  
　　无形资产-商标权 Intangible assets - trademark rights .c#y%S  
　　无形资产-土地使用权 Intangible assets - land use rights @m?QR(LJ  
　　无形资产-商誉 Intangible assets - goodwill +`sv91c  
　　无形资产减值准备 Impairment of intangible assets siTX_`0  
　　长期待摊费用 Deferred assets \@>b;4Fb+N  
　　未确认融资费用 Unrecognized finance fees zvvP81$W  
　　其他长期资产 Other long term assets J|3E-p\o  
　　递延税款借项 Deferred assets debits j
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　　应付票据 Notes payable (Z}>1WRju  
　　应付帐款 Trade creditors S2>c #BQ  
　　预收帐款 Adanvances from customers `y+
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　　代销商品款 Consignment-in payables 2..,Sk  
　　其他应交款 Other payable to government $o+5/c?|  
　　其他应付款 Other creditors \j2;4O?`  
　　应付股利 Proposed dividends uHIiH@S  
　　待转资产价值 Donated assets f""`cdqAOh  
　　预计负债 Accrued liabilities y}v+c%d  
　　应付短期债券 Short-term debentures payable m>}8'N)  
　　其他流动负债 Other current liabilities {}o>{&X  
　　预提费用 Accrued expenses JxjI]SF02  
　　应付工资 Payroll payable {"vkji>  
　　应付福利费 Welfare payable o&hIHfZri  
　　短期借款-抵押借款 Bank loans - Short term - pledged h8G5GRD  
　　短期借款-信用借款 Bank loans - Short term - credit 3@n>*7/E  
　　短期借款-担保借款 Bank loans - Short term - guaranteed 3M0+
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　　一年内到期长期借款 Long term loans due within one year S?{/hy  
　　一年内到期长期应付款 Long term payable due within one year hCYQGx0  
　　长期借款 Bank loans - Long term QR">.k4QJ  
　　应付债券-债券面值 Bond payable - Par value ICB~_O5  
　　应付债券-债券溢价 Bond payable - Excess a{[+<8=@1  
　　应付债券-债券折价 Bond payable - Discount iU+nqY'  
　　应付债券-应计利息 Bond payable - Accrued interest @FN*TJ  
　　长期应付款 Long term payable $hR)i  
　　专项应付款 Specific payable ^2odr \  
　　其他长期负债 Other long term liabilities
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　　应交税金-所得税 Tax payable - income tax 'O6]0l  
　　应交税金-增值税 Tax payable - VAT Sb".]>^  
　　应交税金-营业税 Tax payable - business tax U6[ang'l  
　　应交税金-消费税 Tax payable - consumable tax $3X-rjQtW  
　　应交税金-其他 Tax payable - others