[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 Ktt(l-e+  
　　固定资产减值准备 Impairment of fixed assets @c"s6h&  
　　工程物资-专用材料 Project material - specific materials {*g{9`   
　　工程物资-专用设备 Project material - specific equipment FYu30  
　　工程物资-预付大型设备款 Project material - prepaid for equipment @].!}tz  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `'P&={p8  
　　在建工程 Construction in progress 9An\uH)mL  
　　在建工程减值准备 Impairment of construction in progress Uc,

..  
　　固定资产清理 Disposal of fixed assets *wX[zO+o  
　　无形资产-专利权 Intangible assets - patent z[Qe86L  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how 9vW]HOK  
　　无形资产-商标权 Intangible assets - trademark rights ^.g-}r8,  
　　无形资产-土地使用权 Intangible assets - land use rights 50A\Y)i_mZ  
　　无形资产-商誉 Intangible assets - goodwill s:_j,/H0A}  
　　无形资产减值准备 Impairment of intangible assets 'qde#[VB  
　　长期待摊费用 Deferred assets /B 3\e3  
　　未确认融资费用 Unrecognized finance fees EB}~^ aY  
　　其他长期资产 Other long term assets K5^zu`19  
　　递延税款借项 Deferred assets debits r~7
}w4U  
　　应付票据 Notes payable "|Yy"iB[  
　　应付帐款 Trade creditors 7F
]Hq  
　　预收帐款 Adanvances from customers :yi} CM4  
　　代销商品款 Consignment-in payables "Y5 :{Kj  
　　其他应交款 Other payable to government P*%P"g  
　　其他应付款 Other creditors 20haA0s  
　　应付股利 Proposed dividends cUd>ahv  
　　待转资产价值 Donated assets 9&Y|,&W  
　　预计负债 Accrued liabilities N7}3?wS  
　　应付短期债券 Short-term debentures payable ieWXr4@:  
　　其他流动负债 Other current liabilities +O8zVWr  
　　预提费用 Accrued expenses 1=9GV+`n  
　　应付工资 Payroll payable CK|AXz+EN  
　　应付福利费 Welfare payable cH:&S=>h  
　　短期借款-抵押借款 Bank loans - Short term - pledged {%P2.:  
　　短期借款-信用借款 Bank loans - Short term - credit *wd=&Z^19  
　　短期借款-担保借款 Bank loans - Short term - guaranteed uTJz"c`F  
　　一年内到期长期借款 Long term loans due within one year r4X\/  
　　一年内到期长期应付款 Long term payable due within one year _(~E8g  
　　长期借款 Bank loans - Long term =WZ9|
e  
　　应付债券-债券面值 Bond payable - Par value nUX3a'R  
　　应付债券-债券溢价 Bond payable - Excess ci:|x =  
　　应付债券-债券折价 Bond payable - Discount ,z`D}<3  
　　应付债券-应计利息 Bond payable - Accrued interest 9B83HV4J  
　　长期应付款 Long term payable "
;T a8  
　　专项应付款 Specific payable h#)\K| qs  
　　其他长期负债 Other long term liabilities %z-so?gF  
　　应交税金-所得税 Tax payable - income tax }y J,&N'p  
　　应交税金-增值税 Tax payable - VAT 7PUy`H,&  
　　应交税金-营业税 Tax payable - business tax SfrM|o  
　　应交税金-消费税 Tax payable - consumable tax 3fZoF`<a  
　　应交税金-其他 Tax payable - others