[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 |z!Y,zaX  
　　固定资产减值准备 Impairment of fixed assets Xgge_`T9  
　　工程物资-专用材料 Project material - specific materials ,Qgxf';+$  
　　工程物资-专用设备 Project material - specific equipment ;E8.,#/a  
　　工程物资-预付大型设备款 Project material - prepaid for equipment O<0G\sU  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r*|#*"K"a  
　　在建工程 Construction in progress cax]lO  
　　在建工程减值准备 Impairment of construction in progress `wJR^O!e  
　　固定资产清理 Disposal of fixed assets p nS{W \Q  
　　无形资产-专利权 Intangible assets - patent NArql  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how akuV
9S  
　　无形资产-商标权 Intangible assets - trademark rights 1rr\l`  
　　无形资产-土地使用权 Intangible assets - land use rights jp
l"KN?X  
　　无形资产-商誉 Intangible assets - goodwill JsfX&dX0  
　　无形资产减值准备 Impairment of intangible assets pNN6PsLt  
　　长期待摊费用 Deferred assets 2L#$WuM~^  
　　未确认融资费用 Unrecognized finance fees yw|O,V<4N  
　　其他长期资产 Other long term assets ZSKSMI%D  
　　递延税款借项 Deferred assets debits XY[uyR4Z  
　　应付票据 Notes payable nM+(  
　　应付帐款 Trade creditors LV4]YC  
　　预收帐款 Adanvances from customers 28KS*5S  
　　代销商品款 Consignment-in payables CS; bm`8a  
　　其他应交款 Other payable to government :27GqY,3sK  
　　其他应付款 Other creditors os<B}D[  
　　应付股利 Proposed dividends }uJH!@j  
　　待转资产价值 Donated assets > .L\>  
　　预计负债 Accrued liabilities VP|ga}(  
　　应付短期债券 Short-term debentures payable G@Z,Hbgm  
　　其他流动负债 Other current liabilities prf  
　　预提费用 Accrued expenses _raj b1!  
　　应付工资 Payroll payable "~y@rqIba  
　　应付福利费 Welfare payable |[ymNG  
　　短期借款-抵押借款 Bank loans - Short term - pledged 9?xMsu-H  
　　短期借款-信用借款 Bank loans - Short term - credit 3cuVyf<v  
　　短期借款-担保借款 Bank loans - Short term - guaranteed F;5S2:a@Z  
　　一年内到期长期借款 Long term loans due within one year sb"etc`w%-  
　　一年内到期长期应付款 Long term payable due within one year H"_ZqEg  
　　长期借款 Bank loans - Long term VTOZ#*f  
　　应付债券-债券面值 Bond payable - Par value 0ZY.~b'eu  
　　应付债券-债券溢价 Bond payable - Excess A %iZ_h^  
　　应付债券-债券折价 Bond payable - Discount 5&WYL  
　　应付债券-应计利息 Bond payable - Accrued interest yQA6w%  
　　长期应付款 Long term payable lkNaSz[  
　　专项应付款 Specific payable oMH-mG7:K  
　　其他长期负债 Other long term liabilities bLr C_  
　　应交税金-所得税 Tax payable - income tax *.X!AJ;M=O  
　　应交税金-增值税 Tax payable - VAT Zi&qa+F  
　　应交税金-营业税 Tax payable - business tax w )A@  
　　应交税金-消费税 Tax payable - consumable tax {\!_S+}{  
　　应交税金-其他 Tax payable - others