[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 MZ" yjQA  
　　固定资产减值准备 Impairment of fixed assets wkSIQL  
　　工程物资-专用材料 Project material - specific materials 0sxZa+G0o  
　　工程物资-专用设备 Project material - specific equipment g )H>Uu5@  
　　工程物资-预付大型设备款 Project material - prepaid for equipment Cm)_xnv  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production <?|v-(E  
　　在建工程 Construction in progress cH$zDm1  
　　在建工程减值准备 Impairment of construction in progress oq00)I1  
　　固定资产清理 Disposal of fixed assets A4!IbJD,0  
　　无形资产-专利权 Intangible assets - patent ) xRm  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how N^i<A2'6S;  
　　无形资产-商标权 Intangible assets - trademark rights &E98&[`7  
　　无形资产-土地使用权 Intangible assets - land use rights p4},xQzB  
　　无形资产-商誉 Intangible assets - goodwill d GEMrjx  
　　无形资产减值准备 Impairment of intangible assets UuDT=_1Sh  
　　长期待摊费用 Deferred assets GL4-v []6I  
　　未确认融资费用 Unrecognized finance fees m e\S:  
　　其他长期资产 Other long term assets 8NY$Iw  
　　递延税款借项 Deferred assets debits ;Y:_}kN8_  
　　应付票据 Notes payable WH`E=p^x4  
　　应付帐款 Trade creditors ym*,X@Qg^  
　　预收帐款 Adanvances from customers {P'TtlEp  
　　代销商品款 Consignment-in payables ;^QG>OP$  
　　其他应交款 Other payable to government IYtM'!u  
　　其他应付款 Other creditors 1<Vc[p&  
　　应付股利 Proposed dividends vfb~S~|U6g  
　　待转资产价值 Donated assets PbR6>'  
　　预计负债 Accrued liabilities R <kh3T  
　　应付短期债券 Short-term debentures payable q:OSQ~U_  
　　其他流动负债 Other current liabilities  UsT+o  
　　预提费用 Accrued expenses 8J60+2Wa  
　　应付工资 Payroll payable -w8c;5X  
　　应付福利费 Welfare payable i21ybXA=Z  
　　短期借款-抵押借款 Bank loans - Short term - pledged k+*DPo@)
 
　　短期借款-信用借款 Bank loans - Short term - credit V 0'T)  
　　短期借款-担保借款 Bank loans - Short term - guaranteed t- Rp_2t  
　　一年内到期长期借款 Long term loans due within one year WJH)>4M#  
　　一年内到期长期应付款 Long term payable due within one year "BN-Jvb7q  
　　长期借款 Bank loans - Long term 6U{&`8C  
　　应付债券-债券面值 Bond payable - Par value X^L)5n+$X  
　　应付债券-债券溢价 Bond payable - Excess ] r8 hMv  
　　应付债券-债券折价 Bond payable - Discount ^1d"Rqtv  
　　应付债券-应计利息 Bond payable - Accrued interest o_un=ygU  
　　长期应付款 Long term payable RI,Z&kXj2o  
　　专项应付款 Specific payable [c6I/U=-  
　　其他长期负债 Other long term liabilities [3Qu @;"&  
　　应交税金-所得税 Tax payable - income tax AEj
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　　应交税金-增值税 Tax payable - VAT [Xy^M3
  
　　应交税金-营业税 Tax payable - business tax %m8;Lh-X  
　　应交税金-消费税 Tax payable - consumable tax $@8$_g|Wz  
　　应交税金-其他 Tax payable - others