[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 l4rMk^>>  
　　固定资产减值准备 Impairment of fixed assets W^es;5  
　　工程物资-专用材料 Project material - specific materials r`jWp\z  
　　工程物资-专用设备 Project material - specific equipment !;S"&mcPDJ  
　　工程物资-预付大型设备款 Project material - prepaid for equipment re^Hc(8M  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Q$~n/  
　　在建工程 Construction in progress WK0 C  
　　在建工程减值准备 Impairment of construction in progress Bq@zaMv  
　　固定资产清理 Disposal of fixed assets /.Fj.6U5  
　　无形资产-专利权 Intangible assets - patent V|'1tB=;*1  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how rAb&I"\ZY  
　　无形资产-商标权 Intangible assets - trademark rights  W^Y#pn  
　　无形资产-土地使用权 Intangible assets - land use rights %d1draL  
　　无形资产-商誉 Intangible assets - goodwill oKA&An  
　　无形资产减值准备 Impairment of intangible assets KB!5u9  
　　长期待摊费用 Deferred assets YuQ~AE'i  
　　未确认融资费用 Unrecognized finance fees Pao%pA.<  
　　其他长期资产 Other long term assets wG1l+^p  
　　递延税款借项 Deferred assets debits }XR:2  
　　应付票据 Notes payable =bLY /  
　　应付帐款 Trade creditors N2ied^* 0  
　　预收帐款 Adanvances from customers e4` uVq5  
　　代销商品款 Consignment-in payables i%-Ld Ka}"  
　　其他应交款 Other payable to government ~=En+J}*  
　　其他应付款 Other creditors "0CjP+1k  
　　应付股利 Proposed dividends KVPR}qTP;  
　　待转资产价值 Donated assets KL
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　　预计负债 Accrued liabilities GaekFbW)  
　　应付短期债券 Short-term debentures payable t{d SX?<nt  
　　其他流动负债 Other current liabilities 8 TiG3  
　　预提费用 Accrued expenses C3XmK}h  
　　应付工资 Payroll payable 0:=ZkEEeU  
　　应付福利费 Welfare payable !2tW$
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　　短期借款-抵押借款 Bank loans - Short term - pledged oH#v6{y  
　　短期借款-信用借款 Bank loans - Short term - credit }tG3tz0%fX  
　　短期借款-担保借款 Bank loans - Short term - guaranteed H={&3poBz  
　　一年内到期长期借款 Long term loans due within one year +*}{`L- :  
　　一年内到期长期应付款 Long term payable due within one year N@x g:xr  
　　长期借款 Bank loans - Long term ?+0GfIV  
　　应付债券-债券面值 Bond payable - Par value >9H@|[C  
　　应付债券-债券溢价 Bond payable - Excess wW2d\Zd&  
　　应付债券-债券折价 Bond payable - Discount `_v
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　　应付债券-应计利息 Bond payable - Accrued interest ka"337H  
　　长期应付款 Long term payable 80pid[F  
　　专项应付款 Specific payable X^@I].  
　　其他长期负债 Other long term liabilities 445o DkG  
　　应交税金-所得税 Tax payable - income tax +nL+N  
　　应交税金-增值税 Tax payable - VAT $w#r"= )  
　　应交税金-营业税 Tax payable - business tax W_`A"WdT.  
　　应交税金-消费税 Tax payable - consumable tax LD>\#q8a*  
　　应交税金-其他 Tax payable - others