[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 m$C1Ea-wnT  
　　固定资产减值准备 Impairment of fixed assets &w9*pJR %  
　　工程物资-专用材料 Project material - specific materials %KVmpWku  
　　工程物资-专用设备 Project material - specific equipment V]Te_ >E;w  
　　工程物资-预付大型设备款 Project material - prepaid for equipment )@9Eq|jMC  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production XZN@hXc9:v  
　　在建工程 Construction in progress Z;N3mD+\ye  
　　在建工程减值准备 Impairment of construction in progress mxEe -q  
　　固定资产清理 Disposal of fixed assets zf8SpQ2~  
　　无形资产-专利权 Intangible assets - patent p9jC- &:  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how ~rb]u Ny-  
　　无形资产-商标权 Intangible assets - trademark rights Pek[j)g}  
　　无形资产-土地使用权 Intangible assets - land use rights 0e&&k  
　　无形资产-商誉 Intangible assets - goodwill TfJ*G6\7e#  
　　无形资产减值准备 Impairment of intangible assets Vs
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　　长期待摊费用 Deferred assets onmpMU7w  
　　未确认融资费用 Unrecognized finance fees Jqzw94  
　　其他长期资产 Other long term assets R<fF ^^  
　　递延税款借项 Deferred assets debits *A`ZcO=   
　　应付票据 Notes payable bp/l~h.7W  
　　应付帐款 Trade creditors [^GBg>k  
　　预收帐款 Adanvances from customers e<uf)K=(
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　　代销商品款 Consignment-in payables 13 h,V]ak  
　　其他应交款 Other payable to government iOfO+3'Z_U  
　　其他应付款 Other creditors {Y/0BS2D  
　　应付股利 Proposed dividends 9{3_2CIL  
　　待转资产价值 Donated assets %7-(c  
　　预计负债 Accrued liabilities :@5{*o  
　　应付短期债券 Short-term debentures payable W\-`}{B_/  
　　其他流动负债 Other current liabilities =p5]r:9 W  
　　预提费用 Accrued expenses QDj%m%Xd  
　　应付工资 Payroll payable t{B@k[|  
　　应付福利费 Welfare payable 02J(*_o  
　　短期借款-抵押借款 Bank loans - Short term - pledged MB:[: nX  
　　短期借款-信用借款 Bank loans - Short term - credit _'mC*7+  
　　短期借款-担保借款 Bank loans - Short term - guaranteed "c} en[  
　　一年内到期长期借款 Long term loans due within one year $@kOMT  
　　一年内到期长期应付款 Long term payable due within one year &u^]YE{  
　　长期借款 Bank loans - Long term =c 9nC;C  
　　应付债券-债券面值 Bond payable - Par value Id^q!4Th9  
　　应付债券-债券溢价 Bond payable - Excess S@!_{da  
　　应付债券-债券折价 Bond payable - Discount s)E8}-v  
　　应付债券-应计利息 Bond payable - Accrued interest a~@f,b w  
　　长期应付款 Long term payable NRG06M  
　　专项应付款 Specific payable k?Hd W(HA  
　　其他长期负债 Other long term liabilities @C^x&Sjm  
　　应交税金-所得税 Tax payable - income tax !YpH\wUyvP  
　　应交税金-增值税 Tax payable - VAT l?IeZisX  
　　应交税金-营业税 Tax payable - business tax G :1QXwq\j  
　　应交税金-消费税 Tax payable - consumable tax prt(xr4@  
　　应交税金-其他 Tax payable - others