[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 zURxXo/\V  
　　固定资产减值准备 Impairment of fixed assets "Kky|(EQ$$  
　　工程物资-专用材料 Project material - specific materials A+Uil\%  
　　工程物资-专用设备 Project material - specific equipment !bs{/?  
　　工程物资-预付大型设备款 Project material - prepaid for equipment KglL@V7  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production eaLR-+vEB  
　　在建工程 Construction in progress Mj&`Y gW5a  
　　在建工程减值准备 Impairment of construction in progress N3/ G6wn  
　　固定资产清理 Disposal of fixed assets KFQ4vavNh  
　　无形资产-专利权 Intangible assets - patent |dNJx<-  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how c#o(y6  
　　无形资产-商标权 Intangible assets - trademark rights 1
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　　无形资产-土地使用权 Intangible assets - land use rights 1eQfc{[g  
　　无形资产-商誉 Intangible assets - goodwill X*f#S:kiNU  
　　无形资产减值准备 Impairment of intangible assets $Ro]]NUz|  
　　长期待摊费用 Deferred assets PP/EZ^]b  
　　未确认融资费用 Unrecognized finance fees R>Q&Ax  
　　其他长期资产 Other long term assets A"|y<  
　　递延税款借项 Deferred assets debits V9
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　　应付票据 Notes payable DD 8uG`<  
　　应付帐款 Trade creditors ]`@= ;w  
　　预收帐款 Adanvances from customers uu0"k<Tp  
　　代销商品款 Consignment-in payables 2?vjj:P+h  
　　其他应交款 Other payable to government 2stBW5v3  
　　其他应付款 Other creditors ;rwjqUDBz  
　　应付股利 Proposed dividends 2I:x)   
　　待转资产价值 Donated assets Pn?Ujjv  
　　预计负债 Accrued liabilities D*7JE  
　　应付短期债券 Short-term debentures payable H}v.0R  
　　其他流动负债 Other current liabilities
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　　预提费用 Accrued expenses bEO\oS  
　　应付工资 Payroll payable 3B*b d  
　　应付福利费 Welfare payable nE"##2X  
　　短期借款-抵押借款 Bank loans - Short term - pledged UqVcN$^b  
　　短期借款-信用借款 Bank loans - Short term - credit \tv^],^`  
　　短期借款-担保借款 Bank loans - Short term - guaranteed ^eF%4DUC;  
　　一年内到期长期借款 Long term loans due within one year u7PtGN0r%  
　　一年内到期长期应付款 Long term payable due within one year bcx,Kb  
　　长期借款 Bank loans - Long term 6(#fGH&[  
　　应付债券-债券面值 Bond payable - Par value _FpZc?=  
　　应付债券-债券溢价 Bond payable - Excess f3r\X  
　　应付债券-债券折价 Bond payable - Discount 8&[Lr o9  
　　应付债券-应计利息 Bond payable - Accrued interest dyH<D5  
　　长期应付款 Long term payable q47
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　　专项应付款 Specific payable 0)<\jo1 F  
　　其他长期负债 Other long term liabilities d7,ZpHt  
　　应交税金-所得税 Tax payable - income tax *[VO03  
　　应交税金-增值税 Tax payable - VAT qD SZ:36  
　　应交税金-营业税 Tax payable - business tax VkFvV><"  
　　应交税金-消费税 Tax payable - consumable tax kSL7WQe?j  
　　应交税金-其他 Tax payable - others