[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 _a`/{M|  
　　固定资产减值准备 Impairment of fixed assets n{m[ j+UG  
　　工程物资-专用材料 Project material - specific materials =gd~rk9  
　　工程物资-专用设备 Project material - specific equipment /;}o0 DYeW  
　　工程物资-预付大型设备款 Project material - prepaid for equipment Tz\v.&? $  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production mv/Nz?  
　　在建工程 Construction in progress Kj4L PG  
　　在建工程减值准备 Impairment of construction in progress +&M>J|  
　　固定资产清理 Disposal of fixed assets >oAXS\Ts  
　　无形资产-专利权 Intangible assets - patent d:z7 U  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how dg(sRTi{  
　　无形资产-商标权 Intangible assets - trademark rights 9:E.Iy  
　　无形资产-土地使用权 Intangible assets - land use rights ojIGfQV  
　　无形资产-商誉 Intangible assets - goodwill { "f} }}l  
　　无形资产减值准备 Impairment of intangible assets TH CvcU?X  
　　长期待摊费用 Deferred assets o6:]Hvqjr  
　　未确认融资费用 Unrecognized finance fees y;.5AvfD  
　　其他长期资产 Other long term assets uCWBM  
　　递延税款借项 Deferred assets debits >ca`0gu  
　　应付票据 Notes payable [4PiQyr  
　　应付帐款 Trade creditors kidv^`.H$w  
　　预收帐款 Adanvances from customers `
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　　代销商品款 Consignment-in payables %wJ?+D/  
　　其他应交款 Other payable to government +ul.P)1J6  
　　其他应付款 Other creditors TD!c+${w  
　　应付股利 Proposed dividends 7Mh!@Rd_V  
　　待转资产价值 Donated assets ]q k`Yi  
　　预计负债 Accrued liabilities r|953e  
　　应付短期债券 Short-term debentures payable `@<)#9'A  
　　其他流动负债 Other current liabilities OZ<fQf.Gh}  
　　预提费用 Accrued expenses ,A0v 5Q<  
　　应付工资 Payroll payable )Tn(!.   
　　应付福利费 Welfare payable W#x~x|(c  
　　短期借款-抵押借款 Bank loans - Short term - pledged `n`HwDo;i  
　　短期借款-信用借款 Bank loans - Short term - credit 0v3
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　　短期借款-担保借款 Bank loans - Short term - guaranteed ZYTBc#f  
　　一年内到期长期借款 Long term loans due within one year 5N2`e3:I  
　　一年内到期长期应付款 Long term payable due within one year Te>m9Pav  
　　长期借款 Bank loans - Long term Gs*X> D  
　　应付债券-债券面值 Bond payable - Par value 2(9~G|C.  
　　应付债券-债券溢价 Bond payable - Excess lO1]P&@  
　　应付债券-债券折价 Bond payable - Discount fQ2U|  
　　应付债券-应计利息 Bond payable - Accrued interest Z?."cuTt  
　　长期应付款 Long term payable GM0pHmC  
　　专项应付款 Specific payable S\2@~*{-
8  
　　其他长期负债 Other long term liabilities {-)I2GJav  
　　应交税金-所得税 Tax payable - income tax <M,=(p{  
　　应交税金-增值税 Tax payable - VAT ,@8*c0Y~<!  
　　应交税金-营业税 Tax payable - business tax gI+dyoh  
　　应交税金-消费税 Tax payable - consumable tax |7miT!y8  
　　应交税金-其他 Tax payable - others