[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 _cw^5  
　　固定资产减值准备 Impairment of fixed assets ,&?q}M  
　　工程物资-专用材料 Project material - specific materials #(IMRdUf  
　　工程物资-专用设备 Project material - specific equipment tKeO+6l  
　　工程物资-预付大型设备款 Project material - prepaid for equipment m[{&xF|_  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `Y\/US70{c  
　　在建工程 Construction in progress (<C%5x
k  
　　在建工程减值准备 Impairment of construction in progress vEe  
　　固定资产清理 Disposal of fixed assets E E|zY%  
　　无形资产-专利权 Intangible assets - patent T+nC>}*jgJ  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how N`Xnoehu  
　　无形资产-商标权 Intangible assets - trademark rights Cj1UD;  
　　无形资产-土地使用权 Intangible assets - land use rights rgz I  
　　无形资产-商誉 Intangible assets - goodwill =(X'c.%i  
　　无形资产减值准备 Impairment of intangible assets L[G\+   
　　长期待摊费用 Deferred assets jN}7BbX  
　　未确认融资费用 Unrecognized finance fees c'+r[rSn1  
　　其他长期资产 Other long term assets ^Ai_/!"  
　　递延税款借项 Deferred assets debits _O;~ }N4u  
　　应付票据 Notes payable px>>]>ZMH  
　　应付帐款 Trade creditors fF>qU-  
　　预收帐款 Adanvances from customers }PIB b  
　　代销商品款 Consignment-in payables eH!|MHe  
　　其他应交款 Other payable to government bus=LAJt=  
　　其他应付款 Other creditors 7 3z Y^x  
　　应付股利 Proposed dividends OEE{JVeI  
　　待转资产价值 Donated assets M y"!j,Up  
　　预计负债 Accrued liabilities !J=;Z9  
　　应付短期债券 Short-term debentures payable [a)~Dui0@\  
　　其他流动负债 Other current liabilities pd>a6 lI`  
　　预提费用 Accrued expenses e~s7ggg2k  
　　应付工资 Payroll payable ?SOF n  
　　应付福利费 Welfare payable 6>BDA?  
　　短期借款-抵押借款 Bank loans - Short term - pledged a^T4\  
　　短期借款-信用借款 Bank loans - Short term - credit DYKV54\ue  
　　短期借款-担保借款 Bank loans - Short term - guaranteed wt.{Fqm  
　　一年内到期长期借款 Long term loans due within one year uP=_-ZUW  
　　一年内到期长期应付款 Long term payable due within one year Px7g\[]  
　　长期借款 Bank loans - Long term
31sgf5 s  
　　应付债券-债券面值 Bond payable - Par value ?*R^?[  
　　应付债券-债券溢价 Bond payable - Excess y[WYH5&DJ  
　　应付债券-债券折价 Bond payable - Discount :$cSQ(q9a  
　　应付债券-应计利息 Bond payable - Accrued interest 3zA=q[C  
　　长期应付款 Long term payable _{`'{u  
　　专项应付款 Specific payable Q
xF8=p  
　　其他长期负债 Other long term liabilities eN<pU%7  
　　应交税金-所得税 Tax payable - income tax VtzmY  
　　应交税金-增值税 Tax payable - VAT {.D2ON  
　　应交税金-营业税 Tax payable - business tax ck
jVa\  
　　应交税金-消费税 Tax payable - consumable tax ;Q>3N(  
　　应交税金-其他 Tax payable - others