[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 keB&Bjd&  
　　固定资产减值准备 Impairment of fixed assets &ZL
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　　工程物资-专用材料 Project material - specific materials pZtu&R%GU  
　　工程物资-专用设备 Project material - specific equipment H,N)4;F<c  
　　工程物资-预付大型设备款 Project material - prepaid for equipment r\AyN= y  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production IpP~Uz  
　　在建工程 Construction in progress X/N0LU
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　　在建工程减值准备 Impairment of construction in progress eds26(  
　　固定资产清理 Disposal of fixed assets R
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　　无形资产-专利权 Intangible assets - patent i\W/C  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how MNSbtT*^  
　　无形资产-商标权 Intangible assets - trademark rights 2(/g}  
　　无形资产-土地使用权 Intangible assets - land use rights -WYAN:s  
　　无形资产-商誉 Intangible assets - goodwill 26xXl|I  
　　无形资产减值准备 Impairment of intangible assets UKM2AZ0lb  
　　长期待摊费用 Deferred assets |g=="  
　　未确认融资费用 Unrecognized finance fees d6 W SL;$  
　　其他长期资产 Other long term assets <Qxh)@ N  
　　递延税款借项 Deferred assets debits 
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　　应付票据 Notes payable /% kY0 LY  
　　应付帐款 Trade creditors `X3^fg  
　　预收帐款 Adanvances from customers H"qOSf{  
　　代销商品款 Consignment-in payables f%V4pzOc"  
　　其他应交款 Other payable to government ^a#X9  
　　其他应付款 Other creditors D$T%\ P  
　　应付股利 Proposed dividends n_'s=]~  
　　待转资产价值 Donated assets qu|B4?Y/CR  
　　预计负债 Accrued liabilities jAud {m*T  
　　应付短期债券 Short-term debentures payable 4q<=K=F  
　　其他流动负债 Other current liabilities gB<3-J1R  
　　预提费用 Accrued expenses W^G>cC8.L  
　　应付工资 Payroll payable &LbJT$}V  
　　应付福利费 Welfare payable up'Tit  
　　短期借款-抵押借款 Bank loans - Short term - pledged 8stwg'  
　　短期借款-信用借款 Bank loans - Short term - credit ",!1m7[wF  
　　短期借款-担保借款 Bank loans - Short term - guaranteed QR>gt;  
　　一年内到期长期借款 Long term loans due within one year p1vp8p
 
　　一年内到期长期应付款 Long term payable due within one year v'e[GB0  
　　长期借款 Bank loans - Long term HeG)/W?r  
　　应付债券-债券面值 Bond payable - Par value Ox@ sI:CT  
　　应付债券-债券溢价 Bond payable - Excess 3\X
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　　应付债券-债券折价 Bond payable - Discount p ZZc:\fJ  
　　应付债券-应计利息 Bond payable - Accrued interest aXL{TD:]  
　　长期应付款 Long term payable W8]lBh5~:  
　　专项应付款 Specific payable tzs</2 G,  
　　其他长期负债 Other long term liabilities mQY_`&Jq  
　　应交税金-所得税 Tax payable - income tax *cEob b  
　　应交税金-增值税 Tax payable - VAT AZmb!}m+d  
　　应交税金-营业税 Tax payable - business tax 9D4NX<_  
　　应交税金-消费税 Tax payable - consumable tax b?Ki;[+O  
　　应交税金-其他 Tax payable - others