[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 \+~
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　　固定资产减值准备 Impairment of fixed assets S&uL9)Glb  
　　工程物资-专用材料 Project material - specific materials @>:07]Dxo  
　　工程物资-专用设备 Project material - specific equipment *nW9)T  
　　工程物资-预付大型设备款 Project material - prepaid for equipment c_
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　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production )?bb]hZg?O  
　　在建工程 Construction in progress ?-84_i  
　　在建工程减值准备 Impairment of construction in progress lqCn5|S]  
　　固定资产清理 Disposal of fixed assets K]Cvk%  
　　无形资产-专利权 Intangible assets - patent 9f6TFdUi"y  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how omA*XXUx=8  
　　无形资产-商标权 Intangible assets - trademark rights 2M#CJ&  
　　无形资产-土地使用权 Intangible assets - land use rights pNJM]-D]m~  
　　无形资产-商誉 Intangible assets - goodwill +r!h*4  
　　无形资产减值准备 Impairment of intangible assets -9*WQU9R  
　　长期待摊费用 Deferred assets bv4cw#5z$9  
　　未确认融资费用 Unrecognized finance fees ">QY'r  
　　其他长期资产 Other long term assets (Sv%-8?gs  
　　递延税款借项 Deferred assets debits VfcQibm  
　　应付票据 Notes payable nm-Y?!J  
　　应付帐款 Trade creditors |\ (/dXXP  
　　预收帐款 Adanvances from customers  U ^9oc&  
　　代销商品款 Consignment-in payables _z5C plO  
　　其他应交款 Other payable to government uRy6~'  
　　其他应付款 Other creditors U[D<%7f  
　　应付股利 Proposed dividends ;2|H6IN"  
　　待转资产价值 Donated assets 7 f*_  
　　预计负债 Accrued liabilities ; MJ1Q  
　　应付短期债券 Short-term debentures payable {|E7N"Qzg  
　　其他流动负债 Other current liabilities Fb'wC  
　　预提费用 Accrued expenses  :Y
3?,  
　　应付工资 Payroll payable NGY I%:  
　　应付福利费 Welfare payable A,e^bM  
　　短期借款-抵押借款 Bank loans - Short term - pledged S%fBt?-Cm  
　　短期借款-信用借款 Bank loans - Short term - credit UIj/Id  
　　短期借款-担保借款 Bank loans - Short term - guaranteed !v L:P2  
　　一年内到期长期借款 Long term loans due within one year 4"{wga~%/  
　　一年内到期长期应付款 Long term payable due within one year 6<Wr 8u,  
　　长期借款 Bank loans - Long term s-V$N  
　　应付债券-债券面值 Bond payable - Par value 9p4U\hx  
　　应付债券-债券溢价 Bond payable - Excess 3Q}Y?rkJ5  
　　应付债券-债券折价 Bond payable - Discount xH[yIfHkG@  
　　应付债券-应计利息 Bond payable - Accrued interest jf/9] `Hf  
　　长期应付款 Long term payable mD)O\.uA  
　　专项应付款 Specific payable i=oa"^c4  
　　其他长期负债 Other long term liabilities xlO2jSSAt  
　　应交税金-所得税 Tax payable - income tax rfi`Bp  
　　应交税金-增值税 Tax payable - VAT !?*!"S-Sl  
　　应交税金-营业税 Tax payable - business tax b]#d04]  
　　应交税金-消费税 Tax payable - consumable tax ?&m]du#6  
　　应交税金-其他 Tax payable - others