[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 -8Mb~Hfl0  
　　固定资产减值准备 Impairment of fixed assets rpm\!O  
　　工程物资-专用材料 Project material - specific materials x0(bM g>7  
　　工程物资-专用设备 Project material - specific equipment n-"(~  
　　工程物资-预付大型设备款 Project material - prepaid for equipment (b<0=U  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7K
hS{w6  
　　在建工程 Construction in progress ; /K6U   
　　在建工程减值准备 Impairment of construction in progress T[k$[  
　　固定资产清理 Disposal of fixed assets Z,E
$4Z  
　　无形资产-专利权 Intangible assets - patent V@k+RniEO  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how PD.$a-t  
　　无形资产-商标权 Intangible assets - trademark rights /[FDiJH2  
　　无形资产-土地使用权 Intangible assets - land use rights }" vxYB!h3  
　　无形资产-商誉 Intangible assets - goodwill b2UDPW  
　　无形资产减值准备 Impairment of intangible assets f/#Id]B  
　　长期待摊费用 Deferred assets 3rH}/`d4  
　　未确认融资费用 Unrecognized finance fees P{6$".kIY  
　　其他长期资产 Other long term assets X%IqZ{{  
　　递延税款借项 Deferred assets debits 5buW\_G)  
　　应付票据 Notes payable )PP yJ@M  
　　应付帐款 Trade creditors  c2M  
　　预收帐款 Adanvances from customers +?o!"SJ  
　　代销商品款 Consignment-in payables Nb&j?./  
　　其他应交款 Other payable to government 
QTi@yT:  
　　其他应付款 Other creditors pS ](Emn`.  
　　应付股利 Proposed dividends e>Z&0lV:  
　　待转资产价值 Donated assets %0C [v7\  
　　预计负债 Accrued liabilities nJN-U+)u  
　　应付短期债券 Short-term debentures payable |du%c`wl  
　　其他流动负债 Other current liabilities (is',4^b  
　　预提费用 Accrued expenses WT<
}3(S'?  
　　应付工资 Payroll payable oR2?$KF  
　　应付福利费 Welfare payable fOH bgnL>  
　　短期借款-抵押借款 Bank loans - Short term - pledged j}ob7O&U'w  
　　短期借款-信用借款 Bank loans - Short term - credit [:cD  
　　短期借款-担保借款 Bank loans - Short term - guaranteed znsQ/[  
　　一年内到期长期借款 Long term loans due within one year .b3h?R*&  
　　一年内到期长期应付款 Long term payable due within one year Ul_Zn  
　　长期借款 Bank loans - Long term `5Kg[nB:  
　　应付债券-债券面值 Bond payable - Par value D:U6r^c  
　　应付债券-债券溢价 Bond payable - Excess Gc`PO  
　　应付债券-债券折价 Bond payable - Discount Zpkd8@g@  
　　应付债券-应计利息 Bond payable - Accrued interest qS/}aDk&  
　　长期应付款 Long term payable 8Re[]bE  
　　专项应付款 Specific payable ^:{8z;w!(  
　　其他长期负债 Other long term liabilities >^jBE''  
　　应交税金-所得税 Tax payable - income tax @c]KHWI  
　　应交税金-增值税 Tax payable - VAT  k;+TN9  
　　应交税金-营业税 Tax payable - business tax 7s?#y=M  
　　应交税金-消费税 Tax payable - consumable tax @Z ==B%`  
　　应交税金-其他 Tax payable - others