[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 ^;_~mq.  
　　固定资产减值准备 Impairment of fixed assets L"&T3i  
　　工程物资-专用材料 Project material - specific materials gNEcE9y2  
　　工程物资-专用设备 Project material - specific equipment wS}c\!@<,  
　　工程物资-预付大型设备款 Project material - prepaid for equipment a%r!55.  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production AI2XNSV@Yl  
　　在建工程 Construction in progress lndz  
　　在建工程减值准备 Impairment of construction in progress 1*8;)#%&  
　　固定资产清理 Disposal of fixed assets w~u{"E$  
　　无形资产-专利权 Intangible assets - patent R->x_9y-
R  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how [1vm~w'  
　　无形资产-商标权 Intangible assets - trademark rights B4b'0p  
　　无形资产-土地使用权 Intangible assets - land use rights :gV~L3YW5  
　　无形资产-商誉 Intangible assets - goodwill AU\=n,K7  
　　无形资产减值准备 Impairment of intangible assets ==[(Mn,%d  
　　长期待摊费用 Deferred assets b11I$b #  
　　未确认融资费用 Unrecognized finance fees FC1rwXL(  
　　其他长期资产 Other long term assets ]u5TvI,C  
　　递延税款借项 Deferred assets debits  tA#$q;S  
　　应付票据 Notes payable -{0Pq.v  
　　应付帐款 Trade creditors E /H%q|q  
　　预收帐款 Adanvances from customers !
}!KT(%%  
　　代销商品款 Consignment-in payables jg?UwR&  
　　其他应交款 Other payable to government hH`x*:Qja  
　　其他应付款 Other creditors VwI  
　　应付股利 Proposed dividends 6RbDc*  
　　待转资产价值 Donated assets D;!sH?J@+  
　　预计负债 Accrued liabilities 2uEI@B  
　　应付短期债券 Short-term debentures payable =v<w29P(g  
　　其他流动负债 Other current liabilities 3wv@wqx  
　　预提费用 Accrued expenses ]pvHsiI:  
　　应付工资 Payroll payable h*VDd3[#  
　　应付福利费 Welfare payable "\@J0|ppb  
　　短期借款-抵押借款 Bank loans - Short term - pledged ATkd#k%S  
　　短期借款-信用借款 Bank loans - Short term - credit $L^%*DkM  
　　短期借款-担保借款 Bank loans - Short term - guaranteed :Tpf8  
　　一年内到期长期借款 Long term loans due within one year ;$
iT]S  
　　一年内到期长期应付款 Long term payable due within one year i?/Q7D<P  
　　长期借款 Bank loans - Long term >\1twd{u]  
　　应付债券-债券面值 Bond payable - Par value $jMA(e`Ye0  
　　应付债券-债券溢价 Bond payable - Excess STnMBz7  
　　应付债券-债券折价 Bond payable - Discount WVeNO,?ytS  
　　应付债券-应计利息 Bond payable - Accrued interest fDsT@W,K  
　　长期应付款 Long term payable g!~SHW)l  
　　专项应付款 Specific payable vNw(hT5750  
　　其他长期负债 Other long term liabilities STwGp<8  
　　应交税金-所得税 Tax payable - income tax 0HWSdf|w  
　　应交税金-增值税 Tax payable - VAT sc]#T)xG  
　　应交税金-营业税 Tax payable - business tax {>hxmn   
　　应交税金-消费税 Tax payable - consumable tax Z@euO~e~  
　　应交税金-其他 Tax payable - others