[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 /xzL!~g`6<  
　　固定资产减值准备 Impairment of fixed assets e|P60cd /  
　　工程物资-专用材料 Project material - specific materials w[&BY  
　　工程物资-专用设备 Project material - specific equipment tG-MC&;=  
　　工程物资-预付大型设备款 Project material - prepaid for equipment SEmD's  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production hCgNS1%4  
　　在建工程 Construction in progress 5`Bb0=j  
　　在建工程减值准备 Impairment of construction in progress Ih0GzyU*4  
　　固定资产清理 Disposal of fixed assets mN`a]L'  
　　无形资产-专利权 Intangible assets - patent q'q{M-U<  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how g
nGw7V  
　　无形资产-商标权 Intangible assets - trademark rights :`K;0`C+  
　　无形资产-土地使用权 Intangible assets - land use rights vKe
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　　无形资产-商誉 Intangible assets - goodwill 21qhlkdc  
　　无形资产减值准备 Impairment of intangible assets ~ocr^V{"<~  
　　长期待摊费用 Deferred assets ;b^@o,=  
　　未确认融资费用 Unrecognized finance fees ]rS+v^@QH  
　　其他长期资产 Other long term assets -_3.]o/J  
　　递延税款借项 Deferred assets debits o>YRKb  
　　应付票据 Notes payable '};Xb|msU  
　　应付帐款 Trade creditors `W9_LROD  
　　预收帐款 Adanvances from customers I zT%Kq  
　　代销商品款 Consignment-in payables So:89T  
　　其他应交款 Other payable to government e#wn;w
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　　其他应付款 Other creditors ?S_S.B
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　　应付股利 Proposed dividends QS_u<B
 
　　待转资产价值 Donated assets \ 3l;PY  
　　预计负债 Accrued liabilities Vk"QcW
  
　　应付短期债券 Short-term debentures payable {f)p|)  
　　其他流动负债 Other current liabilities w%ForDB>P  
　　预提费用 Accrued expenses ?2M15Q  
　　应付工资 Payroll payable _?ym, @}#  
　　应付福利费 Welfare payable ~VOmMw4HV
 
　　短期借款-抵押借款 Bank loans - Short term - pledged }\W3a_,v)  
　　短期借款-信用借款 Bank loans - Short term - credit ,RZktWW_  
　　短期借款-担保借款 Bank loans - Short term - guaranteed 6=
 
　　一年内到期长期借款 Long term loans due within one year sYz:(hZS  
　　一年内到期长期应付款 Long term payable due within one year i< ih :  
　　长期借款 Bank loans - Long term XxIUB(.QI  
　　应付债券-债券面值 Bond payable - Par value pnD#RvmW2e  
　　应付债券-债券溢价 Bond payable - Excess a4
wh-35/  
　　应付债券-债券折价 Bond payable - Discount `{/tx!  
　　应付债券-应计利息 Bond payable - Accrued interest cH#`f4  
　　长期应付款 Long term payable {XVSHUtw  
　　专项应付款 Specific payable ()rDM@  
　　其他长期负债 Other long term liabilities mU
jA9[@   
　　应交税金-所得税 Tax payable - income tax Xf0pQ]8\  
　　应交税金-增值税 Tax payable - VAT +m1edPA[  
　　应交税金-营业税 Tax payable - business tax ,FTF@h-Cs  
　　应交税金-消费税 Tax payable - consumable tax vn8Ez6<27  
　　应交税金-其他 Tax payable - others