[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 xiyxrR;  
　　工程物资-专用材料 Project material - specific materials XV'fW~j\  
　　工程物资-专用设备 Project material - specific equipment =w<v3wWN4  
　　工程物资-预付大型设备款 Project material - prepaid for equipment Vj; vo `T  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *T4<&  
　　在建工程 Construction in progress +ySY>`1k~  
　　在建工程减值准备 Impairment of construction in progress Napf"Av  
　　固定资产清理 Disposal of fixed assets Ak~4|w-  
　　无形资产-专利权 Intangible assets - patent tLc El'Eo  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how !ax;5@J  
　　无形资产-商标权 Intangible assets - trademark rights :G)<}j"sM  
　　无形资产-土地使用权 Intangible assets - land use rights =z:U~D  
　　无形资产-商誉 Intangible assets - goodwill #X
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　　无形资产减值准备 Impairment of intangible assets S:Tm23pe  
　　长期待摊费用 Deferred assets K IL18$3J  
　　未确认融资费用 Unrecognized finance fees /'y5SlE[J  
　　其他长期资产 Other long term assets F?Or;p5`Y  
　　递延税款借项 Deferred assets debits zL s^,x  
　　应付票据 Notes payable #/j={*-  
　　应付帐款 Trade creditors {4ptu~8  
　　预收帐款 Adanvances from customers
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　　代销商品款 Consignment-in payables 
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　　其他应交款 Other payable to government :G'x
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　　其他应付款 Other creditors /hdf{4  
　　应付股利 Proposed dividends !v!N>f4S$  
　　待转资产价值 Donated assets N_C_O$j  
　　预计负债 Accrued liabilities >uHS[ _`nM  
　　应付短期债券 Short-term debentures payable MB:n~>ga  
　　其他流动负债 Other current liabilities Q2C
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　　预提费用 Accrued expenses ^{[`=P'/  
　　应付工资 Payroll payable 015Owi  
　　应付福利费 Welfare payable a]1i/3/  
　　短期借款-抵押借款 Bank loans - Short term - pledged b?kPN:U#N/  
　　短期借款-信用借款 Bank loans - Short term - credit ~Sy-gaJ  
　　短期借款-担保借款 Bank loans - Short term - guaranteed qmmv7==  
　　一年内到期长期借款 Long term loans due within one year Xa`(;CLW?  
　　一年内到期长期应付款 Long term payable due within one year PW_` qP:  
　　长期借款 Bank loans - Long term :$"7-a%f  
　　应付债券-债券面值 Bond payable - Par value NyJnO
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　　应付债券-债券溢价 Bond payable - Excess xbC~C ~#  
　　应付债券-债券折价 Bond payable - Discount 7b.U!Ju  
　　应付债券-应计利息 Bond payable - Accrued interest Ea`OT+#h(*  
　　长期应付款 Long term payable *5wv%-  
　　专项应付款 Specific payable ci7~KewJ*  
　　其他长期负债 Other long term liabilities \ j]~ >9  
　　应交税金-所得税 Tax payable - income tax 6H;kJHn  
　　应交税金-增值税 Tax payable - VAT +)-d_K.(k  
　　应交税金-营业税 Tax payable - business tax [&n|\!  
　　应交税金-消费税 Tax payable - consumable tax v_-ls"l  
　　应交税金-其他 Tax payable - others