[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 ~]/X,Cf  
　　固定资产减值准备 Impairment of fixed assets .VmI4V?}h  
　　工程物资-专用材料 Project material - specific materials <' %g $"  
　　工程物资-专用设备 Project material - specific equipment 8'B\%.+"8e  
　　工程物资-预付大型设备款 Project material - prepaid for equipment "ngYh]Git$  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production lr
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　　在建工程 Construction in progress $#@4i4TN-  
　　在建工程减值准备 Impairment of construction in progress %i%Xi+{3  
　　固定资产清理 Disposal of fixed assets ?/)5U}*M0T  
　　无形资产-专利权 Intangible assets - patent =,[46 ;q  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how H8K<.R Y  
　　无形资产-商标权 Intangible assets - trademark rights ".xai.trr  
　　无形资产-土地使用权 Intangible assets - land use rights ^^?DYC   
　　无形资产-商誉 Intangible assets - goodwill 5.[{PJ]bq  
　　无形资产减值准备 Impairment of intangible assets ,mYoxEB kl  
　　长期待摊费用 Deferred assets ~~zw[#'  
　　未确认融资费用 Unrecognized finance fees =b%J@}m`&  
　　其他长期资产 Other long term assets y=vH8D]%X  
　　递延税款借项 Deferred assets debits Hs=!.tZ,  
　　应付票据 Notes payable cT0utR
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　　应付帐款 Trade creditors -t6d`p;dR  
　　预收帐款 Adanvances from customers [l #WS  
　　代销商品款 Consignment-in payables E}@8sY L  
　　其他应交款 Other payable to government o@LjSQ5!  
　　其他应付款 Other creditors F`I-G~e  
　　应付股利 Proposed dividends R

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　　待转资产价值 Donated assets i8B%|[nm  
　　预计负债 Accrued liabilities I9F[b#'Pn  
　　应付短期债券 Short-term debentures payable P1) 80<t  
　　其他流动负债 Other current liabilities U-FA^c;  
　　预提费用 Accrued expenses &{]%=stI  
　　应付工资 Payroll payable ;7`<.y  
　　应付福利费 Welfare payable ri JyH;)  
　　短期借款-抵押借款 Bank loans - Short term - pledged b7AuKY{L  
　　短期借款-信用借款 Bank loans - Short term - credit M2@q
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　　短期借款-担保借款 Bank loans - Short term - guaranteed )i_FU~ LRq  
　　一年内到期长期借款 Long term loans due within one year NNl/'ge<\  
　　一年内到期长期应付款 Long term payable due within one year 7-o=E=  
　　长期借款 Bank loans - Long term
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　　应付债券-债券面值 Bond payable - Par value kmc9P&  
　　应付债券-债券溢价 Bond payable - Excess @5?T]V g  
　　应付债券-债券折价 Bond payable - Discount l(]\[}.5  
　　应付债券-应计利息 Bond payable - Accrued interest B?0{=u  
　　长期应付款 Long term payable "ZyHt HAK  
　　专项应付款 Specific payable 3K?0PRg  
　　其他长期负债 Other long term liabilities %o"Rcw|  
　　应交税金-所得税 Tax payable - income tax !7xp<=  
　　应交税金-增值税 Tax payable - VAT (J$ A  
　　应交税金-营业税 Tax payable - business tax "}OFwes
  
　　应交税金-消费税 Tax payable - consumable tax _).'SU)>  
　　应交税金-其他 Tax payable - others