[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 sGiK S,.K  
　　固定资产减值准备 Impairment of fixed assets *\iXU//^)  
　　工程物资-专用材料 Project material - specific materials ,G? Kb#  
　　工程物资-专用设备 Project material - specific equipment .bV^u  
　　工程物资-预付大型设备款 Project material - prepaid for equipment xrNe:Aj  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Mw+ l>92  
　　在建工程 Construction in progress Ps0<CUyI  
　　在建工程减值准备 Impairment of construction in progress 8In~qf  
　　固定资产清理 Disposal of fixed assets @kT@IQ
kri  
　　无形资产-专利权 Intangible assets - patent (B@\Dw8^  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how y fuH  
　　无形资产-商标权 Intangible assets - trademark rights v3n T@ra'  
　　无形资产-土地使用权 Intangible assets - land use rights 9&kPcFX B  
　　无形资产-商誉 Intangible assets - goodwill gd%Ho8,T  
　　无形资产减值准备 Impairment of intangible assets |Q%n nN  
　　长期待摊费用 Deferred assets ?hp,h3s;n$  
　　未确认融资费用 Unrecognized finance fees ?mVS
c/  
　　其他长期资产 Other long term assets l]R7A_|  
　　递延税款借项 Deferred assets debits cuf]-C1_  
　　应付票据 Notes payable - ?  i  
　　应付帐款 Trade creditors zrE{CdG%y  
　　预收帐款 Adanvances from customers A 3q#,%  
　　代销商品款 Consignment-in payables #4nBov3d  
　　其他应交款 Other payable to government {SZv#MrK  
　　其他应付款 Other creditors 6I_4{  
　　应付股利 Proposed dividends 3:sx%Ci/2  
　　待转资产价值 Donated assets 5YI6$ZdQ  
　　预计负债 Accrued liabilities 4`V&Yqwl  
　　应付短期债券 Short-term debentures payable J*%IvRg  
　　其他流动负债 Other current liabilities ^x(s!4d]  
　　预提费用 Accrued expenses FKf2Q&2I  
　　应付工资 Payroll payable R:^jQ'1  
　　应付福利费 Welfare payable D~Q-:G$x  
　　短期借款-抵押借款 Bank loans - Short term - pledged @L607[!?  
　　短期借款-信用借款 Bank loans - Short term - credit mZ?QtyljT  
　　短期借款-担保借款 Bank loans - Short term - guaranteed bVZAf  
　　一年内到期长期借款 Long term loans due within one year \x\(36\u  
　　一年内到期长期应付款 Long term payable due within one year [%Z{Mp'g  
　　长期借款 Bank loans - Long term pma=
*  
　　应付债券-债券面值 Bond payable - Par value jQfnc:
'  
　　应付债券-债券溢价 Bond payable - Excess CqX*.j{  
　　应付债券-债券折价 Bond payable - Discount F,mStw:  
　　应付债券-应计利息 Bond payable - Accrued interest k0 b6X5  
　　长期应付款 Long term payable u<Ch]m+  
　　专项应付款 Specific payable "r@G V5ED  
　　其他长期负债 Other long term liabilities }-Nc}%5  
　　应交税金-所得税 Tax payable - income tax -
" r4  
　　应交税金-增值税 Tax payable - VAT fC O<-L9k$  
　　应交税金-营业税 Tax payable - business tax VYH $em6  
　　应交税金-消费税 Tax payable - consumable tax OwDwa~  
　　应交税金-其他 Tax payable - others