[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 0"xPX#Cvj  
　　固定资产减值准备 Impairment of fixed assets %@ mGK8  
　　工程物资-专用材料 Project material - specific materials Nq8@Nyp  
　　工程物资-专用设备 Project material - specific equipment =OTm2:j#yQ  
　　工程物资-预付大型设备款 Project material - prepaid for equipment Y9r3XhVI  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $2z _{@Z  
　　在建工程 Construction in progress Em13dem  
　　在建工程减值准备 Impairment of construction in progress t~ K%.|'0  
　　固定资产清理 Disposal of fixed assets ARh6V&Hi-  
　　无形资产-专利权 Intangible assets - patent 3+OsjZ  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how (UEXxUdQ_Q  
　　无形资产-商标权 Intangible assets - trademark rights -E&e1u,Mi  
　　无形资产-土地使用权 Intangible assets - land use rights 6k])KlJ2;  
　　无形资产-商誉 Intangible assets - goodwill KSs1CF'i  
　　无形资产减值准备 Impairment of intangible assets 8{&["?  
　　长期待摊费用 Deferred assets ,[48Mspp  
　　未确认融资费用 Unrecognized finance fees N:+ taz-  
　　其他长期资产 Other long term assets }GHxG9!z  
　　递延税款借项 Deferred assets debits ^E>CGGS4  
　　应付票据 Notes payable d-!<C7O}  
　　应付帐款 Trade creditors ]]iO- }  
　　预收帐款 Adanvances from customers  ~krS#\  
　　代销商品款 Consignment-in payables (!K+P[g  
　　其他应交款 Other payable to government Edt}",s7  
　　其他应付款 Other creditors &hZwZgV+3  
　　应付股利 Proposed dividends WXUkuO  
　　待转资产价值 Donated assets `U`#I,Ln[  
　　预计负债 Accrued liabilities K <`>O, F  
　　应付短期债券 Short-term debentures payable 0.(<'!"y  
　　其他流动负债 Other current liabilities |ek ak{js  
　　预提费用 Accrued expenses 'u[ %}S38  
　　应付工资 Payroll payable l\q} |o  
　　应付福利费 Welfare payable Yx?aC!5M  
　　短期借款-抵押借款 Bank loans - Short term - pledged XYbyOM VI  
　　短期借款-信用借款 Bank loans - Short term - credit 5vZ#b\;#V  
　　短期借款-担保借款 Bank loans - Short term - guaranteed y62%26 [  
　　一年内到期长期借款 Long term loans due within one year ~I_owCV Z  
　　一年内到期长期应付款 Long term payable due within one year Iz\ 1
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　　长期借款 Bank loans - Long term /NBTvTI  
　　应付债券-债券面值 Bond payable - Par value X:q_c=X  
　　应付债券-债券溢价 Bond payable - Excess z%"Ai)W/{  
　　应付债券-债券折价 Bond payable - Discount Q .RO  
　　应付债券-应计利息 Bond payable - Accrued interest ` ti8-  
　　长期应付款 Long term payable -Wo15O"  
　　专项应付款 Specific payable NCt
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　　其他长期负债 Other long term liabilities \aSz2lxEHn  
　　应交税金-所得税 Tax payable - income tax G!-J$@P  
　　应交税金-增值税 Tax payable - VAT o)]FtL:mm  
　　应交税金-营业税 Tax payable - business tax WfVMdwz=  
　　应交税金-消费税 Tax payable - consumable tax CvTwBJy1  
　　应交税金-其他 Tax payable - others