[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 q_-ma_F#s  
　　固定资产减值准备 Impairment of fixed assets YkSuwx@5_q  
　　工程物资-专用材料 Project material - specific materials F;pTXt}?5  
　　工程物资-专用设备 Project material - specific equipment 3 t/ R2 M  
　　工程物资-预付大型设备款 Project material - prepaid for equipment L_E^}^1!  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production DP|TIt,Rl  
　　在建工程 Construction in progress ):/,w!1  
　　在建工程减值准备 Impairment of construction in progress :M@MmpPh  
　　固定资产清理 Disposal of fixed assets DLU[<!C  
　　无形资产-专利权 Intangible assets - patent Sbp  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how Kl2}o|b   
　　无形资产-商标权 Intangible assets - trademark rights Tj Mb>w9  
　　无形资产-土地使用权 Intangible assets - land use rights /j11,O?72  
　　无形资产-商誉 Intangible assets - goodwill PXa5g5!  
　　无形资产减值准备 Impairment of intangible assets A_@I_V$  
　　长期待摊费用 Deferred assets *nLIXnm  
　　未确认融资费用 Unrecognized finance fees {W-5:~?"  
　　其他长期资产 Other long term assets -<|Y1PQ  
　　递延税款借项 Deferred assets debits q1H~ |1  
　　应付票据 Notes payable :MK=h;5Z  
　　应付帐款 Trade creditors R_7 6W&  
　　预收帐款 Adanvances from customers i[PvDv"n  
　　代销商品款 Consignment-in payables o\&~CW~@~  
　　其他应交款 Other payable to government C9o$9 l+B  
　　其他应付款 Other creditors WPtMds4  
　　应付股利 Proposed dividends Bw6L;Vu  
　　待转资产价值 Donated assets ~eHRlXL'  
　　预计负债 Accrued liabilities J6DnPaw-G  
　　应付短期债券 Short-term debentures payable FtN}]@F  
　　其他流动负债 Other current liabilities :"VujvFX  
　　预提费用 Accrued expenses 6eM6[  
　　应付工资 Payroll payable z*RSMfRW  
　　应付福利费 Welfare payable c!mG1lwD.  
　　短期借款-抵押借款 Bank loans - Short term - pledged <8f(eP\*F  
　　短期借款-信用借款 Bank loans - Short term - credit z/weit  
　　短期借款-担保借款 Bank loans - Short term - guaranteed {H+?z<BF<  
　　一年内到期长期借款 Long term loans due within one year .?B{GnB>  
　　一年内到期长期应付款 Long term payable due within one year \<X2ns@Tf  
　　长期借款 Bank loans - Long term !5&%\NSv  
　　应付债券-债券面值 Bond payable - Par value 3I]Fdp)'  
　　应付债券-债券溢价 Bond payable - Excess wDMjk2YN  
　　应付债券-债券折价 Bond payable - Discount 3^XVQS***  
　　应付债券-应计利息 Bond payable - Accrued interest Gbn4
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　　长期应付款 Long term payable U~wjR"='  
　　专项应付款 Specific payable <FQFv IKg  
　　其他长期负债 Other long term liabilities c8<xFvYG  
　　应交税金-所得税 Tax payable - income tax mW~
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　　应交税金-增值税 Tax payable - VAT pr$~8e=c  
　　应交税金-营业税 Tax payable - business tax M'DWu|dIBA  
　　应交税金-消费税 Tax payable - consumable tax Z2#`}GI_m  
　　应交税金-其他 Tax payable - others