[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 <w%Yq?^  
　　固定资产减值准备 Impairment of fixed assets  -kV|  
　　工程物资-专用材料 Project material - specific materials mp muziH  
　　工程物资-专用设备 Project material - specific equipment _TV2)  
　　工程物资-预付大型设备款 Project material - prepaid for equipment 6Lav.x\W  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production  |UABar b  
　　在建工程 Construction in progress \qRjXadj  
　　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 ~x9 W{B]  
　　无形资产-专利权 Intangible assets - patent k-;.0!D^  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how a [0N,t  
　　无形资产-商标权 Intangible assets - trademark rights $Cut  
　　无形资产-土地使用权 Intangible assets - land use rights (4E.Li<O  
　　无形资产-商誉 Intangible assets - goodwill s=3EBh  
　　无形资产减值准备 Impairment of intangible assets 5Q2T
T $P  
　　长期待摊费用 Deferred assets /QM0.{Ypl  
　　未确认融资费用 Unrecognized finance fees tOu90gu  
　　其他长期资产 Other long term assets k QB 1=c  
　　递延税款借项 Deferred assets debits *#3voJjV(  
　　应付票据 Notes payable F%Ro98?{  
　　应付帐款 Trade creditors 2M!+gk=+  
　　预收帐款 Adanvances from customers 1nw$B[  
　　代销商品款 Consignment-in payables ~Q3WBOjn  
　　其他应交款 Other payable to government Y*h`),  
　　其他应付款 Other creditors hXj* {vT  
　　应付股利 Proposed dividends =<Zwv\U  
　　待转资产价值 Donated assets
DtI%-I.  
　　预计负债 Accrued liabilities }A)^XZ/  
　　应付短期债券 Short-term debentures payable }7f 1(#{7  
　　其他流动负债 Other current liabilities '33Yl+h  
　　预提费用 Accrued expenses ])3lH%4-  
　　应付工资 Payroll payable 9F-ViDI.  
　　应付福利费 Welfare payable gs^UR6 D,  
　　短期借款-抵押借款 Bank loans - Short term - pledged ;D%5 nnr  
　　短期借款-信用借款 Bank loans - Short term - credit #khyy-B=  
　　短期借款-担保借款 Bank loans - Short term - guaranteed WW,r9D:/  
　　一年内到期长期借款 Long term loans due within one year nvm1.}=Cnd  
　　一年内到期长期应付款 Long term payable due within one year \xa36~hh40  
　　长期借款 Bank loans - Long term h7Shl<f  
　　应付债券-债券面值 Bond payable - Par value 9;m#>a@Y  
　　应付债券-债券溢价 Bond payable - Excess /It.>1~2@  
　　应付债券-债券折价 Bond payable - Discount Q{(,/}kA-  
　　应付债券-应计利息 Bond payable - Accrued interest u|:UFz^p  
　　长期应付款 Long term payable VO\S>kw  
　　专项应付款 Specific payable @k#z&@b  
　　其他长期负债 Other long term liabilities &kmd<  
　　应交税金-所得税 Tax payable - income tax /cn/[O9  
　　应交税金-增值税 Tax payable - VAT n57c^/A*  
　　应交税金-营业税 Tax payable - business tax \&l*e  
　　应交税金-消费税 Tax payable - consumable tax h|$zHm  
　　应交税金-其他 Tax payable - others