[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 1\/^X>@W{  
　　固定资产减值准备 Impairment of fixed assets {7EpljH@  
　　工程物资-专用材料 Project material - specific materials "lB%"}  
　　工程物资-专用设备 Project material - specific equipment @\U] hN?  
　　工程物资-预付大型设备款 Project material - prepaid for equipment Hr*xAx  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 12}!oS~_  
　　在建工程 Construction in progress \ns} M3  
　　在建工程减值准备 Impairment of construction in progress 4?c0rC<  
　　固定资产清理 Disposal of fixed assets nlc$"(eA[H  
　　无形资产-专利权 Intangible assets - patent e8k|%m<Sp  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how Y 9BKd78Y  
　　无形资产-商标权 Intangible assets - trademark rights
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　　无形资产-土地使用权 Intangible assets - land use rights pzT`.#N:M  
　　无形资产-商誉 Intangible assets - goodwill L^Fb;sJYI  
　　无形资产减值准备 Impairment of intangible assets BoHNni  
　　长期待摊费用 Deferred assets HgTBON(  
　　未确认融资费用 Unrecognized finance fees =RHIB1  
　　其他长期资产 Other long term assets
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　　递延税款借项 Deferred assets debits Axla@  
　　应付票据 Notes payable 9dva]$^:*1  
　　应付帐款 Trade creditors <jh=W9.N_  
　　预收帐款 Adanvances from customers CxrsP.  
　　代销商品款 Consignment-in payables
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　　其他应交款 Other payable to government ]ts^h~BZ$  
　　其他应付款 Other creditors Z5@E|O&  
　　应付股利 Proposed dividends 
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　　待转资产价值 Donated assets <Kk?BRxi  
　　预计负债 Accrued liabilities (Y  
　　应付短期债券 Short-term debentures payable ~bgM*4GW  
　　其他流动负债 Other current liabilities _lfS"ae  
　　预提费用 Accrued expenses S)`@)sr  
　　应付工资 Payroll payable R=S)O.*R  
　　应付福利费 Welfare payable 
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　　短期借款-抵押借款 Bank loans - Short term - pledged i4)]lWnd  
　　短期借款-信用借款 Bank loans - Short term - credit $]4o!Z  
　　短期借款-担保借款 Bank loans - Short term - guaranteed  }D!o=Mg^  
　　一年内到期长期借款 Long term loans due within one year S>d7q  
　　一年内到期长期应付款 Long term payable due within one year %<MI]D  
　　长期借款 Bank loans - Long term P&*e\"{  
　　应付债券-债券面值 Bond payable - Par value f;bVzti+w  
　　应付债券-债券溢价 Bond payable - Excess +^[SXI^JaJ  
　　应付债券-债券折价 Bond payable - Discount & z5:v-G?  
　　应付债券-应计利息 Bond payable - Accrued interest yp<)v(8|'  
　　长期应付款 Long term payable ob9=/ R?i  
　　专项应付款 Specific payable ;7(vqm<V2~  
　　其他长期负债 Other long term liabilities [=>[2Ty  
　　应交税金-所得税 Tax payable - income tax soA] f  
　　应交税金-增值税 Tax payable - VAT :#=BwdC  
　　应交税金-营业税 Tax payable - business tax \OkJX_7  
　　应交税金-消费税 Tax payable - consumable tax 5L,q,kVS  
　　应交税金-其他 Tax payable - others