[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 l=P)$O|=w  
　　固定资产减值准备 Impairment of fixed assets )Az0.}  
　　工程物资-专用材料 Project material - specific materials eVMnI yr  
　　工程物资-专用设备 Project material - specific equipment mnZfk  
　　工程物资-预付大型设备款 Project material - prepaid for equipment #o~C0`8!B=  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S3HyB b  
　　在建工程 Construction in progress Q1kM 4Up  
　　在建工程减值准备 Impairment of construction in progress 5.\|*+E~  
　　固定资产清理 Disposal of fixed assets `j
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　　无形资产-专利权 Intangible assets - patent a|y'-r90  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how nvQX)Xf  
　　无形资产-商标权 Intangible assets - trademark rights X^&--@l}T!  
　　无形资产-土地使用权 Intangible assets - land use rights
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　　无形资产-商誉 Intangible assets - goodwill fA1{-JzV<4  
　　无形资产减值准备 Impairment of intangible assets 5>S1lyam  
　　长期待摊费用 Deferred assets WS4Dzu ZZ  
　　未确认融资费用 Unrecognized finance fees &QQ6F>'T  
　　其他长期资产 Other long term assets zI^:{]p  
　　递延税款借项 Deferred assets debits 2H8\P+  
　　应付票据 Notes payable ;=P!fvHk  
　　应付帐款 Trade creditors R9-mq;u+  
　　预收帐款 Adanvances from customers ]!"7k_  
　　代销商品款 Consignment-in payables Lf<urIF  
　　其他应交款 Other payable to government >@G"*le*)  
　　其他应付款 Other creditors (8ct'Q;  
　　应付股利 Proposed dividends  $P8AU81  
　　待转资产价值 Donated assets +:aNgO#e8  
　　预计负债 Accrued liabilities 3e-E/6zH6  
　　应付短期债券 Short-term debentures payable <i
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　　其他流动负债 Other current liabilities Xep2)3k>  
　　预提费用 Accrued expenses #:Q\   
　　应付工资 Payroll payable W4P\HM>2  
　　应付福利费 Welfare payable -e"kJd&V  
　　短期借款-抵押借款 Bank loans - Short term - pledged ;c|_z 9+  
　　短期借款-信用借款 Bank loans - Short term - credit N2j^fZd_  
　　短期借款-担保借款 Bank loans - Short term - guaranteed Ke#Rkt  
　　一年内到期长期借款 Long term loans due within one year =_ N
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　　一年内到期长期应付款 Long term payable due within one year T_wh)B4xW  
　　长期借款 Bank loans - Long term ^g 2Vz4u  
　　应付债券-债券面值 Bond payable - Par value I%Z=O=  
　　应付债券-债券溢价 Bond payable - Excess b ~]v'|5[  
　　应付债券-债券折价 Bond payable - Discount 'Zex/:QS  
　　应付债券-应计利息 Bond payable - Accrued interest 8qfXc ^ 6  
　　长期应付款 Long term payable }=|{"C  
　　专项应付款 Specific payable U
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　　其他长期负债 Other long term liabilities %)d7iT~M  
　　应交税金-所得税 Tax payable - income tax >^,?0HP  
　　应交税金-增值税 Tax payable - VAT %<O~eXY  
　　应交税金-营业税 Tax payable - business tax iM1E**WCtv  
　　应交税金-消费税 Tax payable - consumable tax ^HuB40  
　　应交税金-其他 Tax payable - others