[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 +I&J7ICV0  
　　固定资产减值准备 Impairment of fixed assets )U'yUUi  
　　工程物资-专用材料 Project material - specific materials $R";  
　　工程物资-专用设备 Project material - specific equipment E[UO5X  
　　工程物资-预付大型设备款 Project material - prepaid for equipment HM):"  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production IQIbz{bMx  
　　在建工程 Construction in progress s{ =5-:  
　　在建工程减值准备 Impairment of construction in progress mY`@'  
　　固定资产清理 Disposal of fixed assets dQai4e>[  
　　无形资产-专利权 Intangible assets - patent X($ 6IL6m  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how } C_
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　　无形资产-商标权 Intangible assets - trademark rights ]/_G-2.R  
　　无形资产-土地使用权 Intangible assets - land use rights v`SY6;<2  
　　无形资产-商誉 Intangible assets - goodwill
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　　无形资产减值准备 Impairment of intangible assets EX4 C.C|d  
　　长期待摊费用 Deferred assets kQ~ %=pn  
　　未确认融资费用 Unrecognized finance fees K@ 6`-|I  
　　其他长期资产 Other long term assets -1CEr_(P^  
　　递延税款借项 Deferred assets debits qC..\{z  
　　应付票据 Notes payable ".E5t@ }?m  
　　应付帐款 Trade creditors !y%+GwoW  
　　预收帐款 Adanvances from customers 6Hwxx5>r  
　　代销商品款 Consignment-in payables Z:|9N/>T  
　　其他应交款 Other payable to government 3%2jwR  
　　其他应付款 Other creditors 7 5|pp  
　　应付股利 Proposed dividends UW/N MjK  
　　待转资产价值 Donated assets P_}/#N{C  
　　预计负债 Accrued liabilities pqeL%="p;  
　　应付短期债券 Short-term debentures payable /VO^5Dnb  
　　其他流动负债 Other current liabilities $3 4j6;oN  
　　预提费用 Accrued expenses jN6b*-2  
　　应付工资 Payroll payable \yG`Sfu2  
　　应付福利费 Welfare payable wyzOcx>M  
　　短期借款-抵押借款 Bank loans - Short term - pledged ]\BUoQ7I/  
　　短期借款-信用借款 Bank loans - Short term - credit )\0q_a  
　　短期借款-担保借款 Bank loans - Short term - guaranteed f^?uY8<  
　　一年内到期长期借款 Long term loans due within one year -w~(3(  
　　一年内到期长期应付款 Long term payable due within one year H_Os4}  
　　长期借款 Bank loans - Long term KmL$M  
　　应付债券-债券面值 Bond payable - Par value f>z`i\1oO  
　　应付债券-债券溢价 Bond payable - Excess Gqt-_gga  
　　应付债券-债券折价 Bond payable - Discount 8R}K?+]  
　　应付债券-应计利息 Bond payable - Accrued interest :+:6_x  
　　长期应付款 Long term payable ~ezCu
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　　专项应付款 Specific payable U CRAw3=  
　　其他长期负债 Other long term liabilities z]$>+MH_  
　　应交税金-所得税 Tax payable - income tax g4wZvra6%)  
　　应交税金-增值税 Tax payable - VAT 4\6:\  
　　应交税金-营业税 Tax payable - business tax #Qd'+M  
　　应交税金-消费税 Tax payable - consumable tax O :^'x*}  
　　应交税金-其他 Tax payable - others