[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 l#!6 tw+e?  
　　固定资产减值准备 Impairment of fixed assets h$a%PaVf  
　　工程物资-专用材料 Project material - specific materials FSkz[ D_}  
　　工程物资-专用设备 Project material - specific equipment YjwC8#$  
　　工程物资-预付大型设备款 Project material - prepaid for equipment {h}e 9  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production -i"?2gK  
　　在建工程 Construction in progress S,^)\=v  
　　在建工程减值准备 Impairment of construction in progress hD>cxo  
　　固定资产清理 Disposal of fixed assets :eW`El  
　　无形资产-专利权 Intangible assets - patent Wt9'-"c  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how //-;uEO  
　　无形资产-商标权 Intangible assets - trademark rights 2sahb#e )  
　　无形资产-土地使用权 Intangible assets - land use rights fV5MI[t  
　　无形资产-商誉 Intangible assets - goodwill sB%QqFRP  
　　无形资产减值准备 Impairment of intangible assets oC1Nfc+  
　　长期待摊费用 Deferred assets U9:I"f,  
　　未确认融资费用 Unrecognized finance fees K_CE.8G&{  
　　其他长期资产 Other long term assets {|/y/xYgy'  
　　递延税款借项 Deferred assets debits Ce!xa\  
　　应付票据 Notes payable  j#YPo  
　　应付帐款 Trade creditors a X:,1^  
　　预收帐款 Adanvances from customers NmZowh$M  
　　代销商品款 Consignment-in payables Gq9p J  
　　其他应交款 Other payable to government xPorlX)zW  
　　其他应付款 Other creditors -DE?L,9X9  
　　应付股利 Proposed dividends GilmJ2<  
　　待转资产价值 Donated assets ;TTH  
　　预计负债 Accrued liabilities ^*_|26  
　　应付短期债券 Short-term debentures payable p2uZ*sY(D  
　　其他流动负债 Other current liabilities 0iTh |K0  
　　预提费用 Accrued expenses 0XUWK@)P  
　　应付工资 Payroll payable }\/ 3B_X6N  
　　应付福利费 Welfare payable /zZ";4  
　　短期借款-抵押借款 Bank loans - Short term - pledged y8CH=U[  
　　短期借款-信用借款 Bank loans - Short term - credit O#B2XoZa+  
　　短期借款-担保借款 Bank loans - Short term - guaranteed <5:`tC2  
　　一年内到期长期借款 Long term loans due within one year Mib<1ZM  
　　一年内到期长期应付款 Long term payable due within one year }q D0-  
　　长期借款 Bank loans - Long term aXRf6:\%  
　　应付债券-债券面值 Bond payable - Par value bz\-%$^k  
　　应付债券-债券溢价 Bond payable - Excess *_CzCl^   
　　应付债券-债券折价 Bond payable - Discount acdF5ch@  
　　应付债券-应计利息 Bond payable - Accrued interest vOi4$I~CJ  
　　长期应付款 Long term payable CKr5L  
　　专项应付款 Specific payable xdkC>o4>  
　　其他长期负债 Other long term liabilities A4hbh$  
　　应交税金-所得税 Tax payable - income tax ,RIC _26  
　　应交税金-增值税 Tax payable - VAT iFkXt<_A  
　　应交税金-营业税 Tax payable - business tax _0EKE  
　　应交税金-消费税 Tax payable - consumable tax hmM2c15T5  
　　应交税金-其他 Tax payable - others