[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 CIf""gL9  
　　固定资产减值准备 Impairment of fixed assets s_`y"'^  
　　工程物资-专用材料 Project material - specific materials q^b_'We_9  
　　工程物资-专用设备 Project material - specific equipment %gXNWxv  
　　工程物资-预付大型设备款 Project material - prepaid for equipment A*3R@G*h  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production x`p3I*_HT5  
　　在建工程 Construction in progress #>qA&*+{n  
　　在建工程减值准备 Impairment of construction in progress /M~rmIks  
　　固定资产清理 Disposal of fixed assets o`[X _  
　　无形资产-专利权 Intangible assets - patent 2)>Ty4*  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how |n.ydyu`  
　　无形资产-商标权 Intangible assets - trademark rights ij1g2^],4  
　　无形资产-土地使用权 Intangible assets - land use rights 0d=<^wLi^  
　　无形资产-商誉 Intangible assets - goodwill $a+)v#?,  
　　无形资产减值准备 Impairment of intangible assets :a9$f8*b  
　　长期待摊费用 Deferred assets  tD}HL
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　　未确认融资费用 Unrecognized finance fees .(z ZTyZr  
　　其他长期资产 Other long term assets "_/5{Nc$  
　　递延税款借项 Deferred assets debits Jl,\^)DSw  
　　应付票据 Notes payable =DXvt5G  
　　应付帐款 Trade creditors c9;oB|8|  
　　预收帐款 Adanvances from customers {m<!-B95  
　　代销商品款 Consignment-in payables W[j7Vi8v  
　　其他应交款 Other payable to government E{6X-C[)v  
　　其他应付款 Other creditors Q*AgFF%wn  
　　应付股利 Proposed dividends WnC0T5S?U  
　　待转资产价值 Donated assets =6+j Po{F  
　　预计负债 Accrued liabilities ~b{j`T  
　　应付短期债券 Short-term debentures payable ,
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　　其他流动负债 Other current liabilities -qRO}EF  
　　预提费用 Accrued expenses Y{ 2xokJ N  
　　应付工资 Payroll payable ^o*$+DbC  
　　应付福利费 Welfare payable q9"~sCH  
　　短期借款-抵押借款 Bank loans - Short term - pledged MEn#MT/Cz  
　　短期借款-信用借款 Bank loans - Short term - credit MHKB:t]hA  
　　短期借款-担保借款 Bank loans - Short term - guaranteed t9 m],aH  
　　一年内到期长期借款 Long term loans due within one year QYTwGThWR  
　　一年内到期长期应付款 Long term payable due within one year s *1%I$=@  
　　长期借款 Bank loans - Long term prg8Iq'w  
　　应付债券-债券面值 Bond payable - Par value pvJPMx  
　　应付债券-债券溢价 Bond payable - Excess 4Vi&Y')f  
　　应付债券-债券折价 Bond payable - Discount 3$ 1 z  
　　应付债券-应计利息 Bond payable - Accrued interest ss>?fyA  
　　长期应付款 Long term payable S=~8nr/V  
　　专项应付款 Specific payable =Z(#j5TGvH  
　　其他长期负债 Other long term liabilities mF !=H%  
　　应交税金-所得税 Tax payable - income tax D?"TcA  
　　应交税金-增值税 Tax payable - VAT rfNt  
　　应交税金-营业税 Tax payable - business tax 2nPU $\du  
　　应交税金-消费税 Tax payable - consumable tax VG`A* Vj  
　　应交税金-其他 Tax payable - others