[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 -K=.A*}  
　　固定资产减值准备 Impairment of fixed assets @Z ==B%`  
　　工程物资-专用材料 Project material - specific materials 9m)$^U>oz  
　　工程物资-专用设备 Project material - specific equipment ?K[Y
"*y2  
　　工程物资-预付大型设备款 Project material - prepaid for equipment agx8*x  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *gwlW/%Fz  
　　在建工程 Construction in progress f%o[eW#  
　　在建工程减值准备 Impairment of construction in progress Ra|P5  
　　固定资产清理 Disposal of fixed assets gvuv>A}vJ  
　　无形资产-专利权 Intangible assets - patent LVB wWlJ  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how UXBWCo;-  
　　无形资产-商标权 Intangible assets - trademark rights ,yltt+e  
　　无形资产-土地使用权 Intangible assets - land use rights f X[xZGV,  
　　无形资产-商誉 Intangible assets - goodwill 6 H P66B  
　　无形资产减值准备 Impairment of intangible assets (NLw#)?  
　　长期待摊费用 Deferred assets F; ttqL  
　　未确认融资费用 Unrecognized finance fees /=p[k^A  
　　其他长期资产 Other long term assets /&Oo)OB;  
　　递延税款借项 Deferred assets debits i;1pw_K  
　　应付票据 Notes payable (Ut8pa+yX  
　　应付帐款 Trade creditors toPbFU'  
　　预收帐款 Adanvances from customers ]M*`Y[5"  
　　代销商品款 Consignment-in payables (&SU)Uvu  
　　其他应交款 Other payable to government ^H.B6h?  
　　其他应付款 Other creditors -n 9&W  
　　应付股利 Proposed dividends x8@ 4lxj  
　　待转资产价值 Donated assets )\Q(=:  
　　预计负债 Accrued liabilities GfELL`yz  
　　应付短期债券 Short-term debentures payable wPM>-F  
　　其他流动负债 Other current liabilities n/5T{NfG  
　　预提费用 Accrued expenses dBd7#V:}yV  
　　应付工资 Payroll payable ^5E9p@d"J  
　　应付福利费 Welfare payable kku<0<(N  
　　短期借款-抵押借款 Bank loans - Short term - pledged ]oV{JR]  
　　短期借款-信用借款 Bank loans - Short term - credit .gg0rTf=-  
　　短期借款-担保借款 Bank loans - Short term - guaranteed F9o7=5WAb  
　　一年内到期长期借款 Long term loans due within one year r5~W/e
E  
　　一年内到期长期应付款 Long term payable due within one year [L+*pW+$\.  
　　长期借款 Bank loans - Long term J]TqH`MA  
　　应付债券-债券面值 Bond payable - Par value ?0t^7HMP  
　　应付债券-债券溢价 Bond payable - Excess c},pu[nL  
　　应付债券-债券折价 Bond payable - Discount v'S]g^  
　　应付债券-应计利息 Bond payable - Accrued interest ~-zIB=TyK  
　　长期应付款 Long term payable Qz[^J  
　　专项应付款 Specific payable We{@0K/O
 
　　其他长期负债 Other long term liabilities F `o9GLxM}  
　　应交税金-所得税 Tax payable - income tax Np+PUu>  
　　应交税金-增值税 Tax payable - VAT .m]}Ba}J$  
　　应交税金-营业税 Tax payable - business tax YYn8!FIe  
　　应交税金-消费税 Tax payable - consumable tax z+yq%O  
　　应交税金-其他 Tax payable - others