[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 `*uuB;  
　　固定资产减值准备 Impairment of fixed assets *y[~kWI  
　　工程物资-专用材料 Project material - specific materials e\|E; l  
　　工程物资-专用设备 Project material - specific equipment eBLHT  
　　工程物资-预付大型设备款 Project material - prepaid for equipment '3Lx!pMhN  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production JydQ A_   
　　在建工程 Construction in progress V)@nRJg  
　　在建工程减值准备 Impairment of construction in progress duiKFNYN  
　　固定资产清理 Disposal of fixed assets hQW#a]]V:  
　　无形资产-专利权 Intangible assets - patent b
`;b}ug  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how )Or:wFSMq  
　　无形资产-商标权 Intangible assets - trademark rights <R]Wy}2-  
　　无形资产-土地使用权 Intangible assets - land use rights _UbR8  
　　无形资产-商誉 Intangible assets - goodwill !O%f)v?  
　　无形资产减值准备 Impairment of intangible assets .+yJh  
　　长期待摊费用 Deferred assets :67d>wb  
　　未确认融资费用 Unrecognized finance fees 01SFOPuR%(  
　　其他长期资产 Other long term assets H$($l< G9C  
　　递延税款借项 Deferred assets debits bj *v'  
　　应付票据 Notes payable D$
^7Xhk  
　　应付帐款 Trade creditors XTn{1[.O  
　　预收帐款 Adanvances from customers [/2@=Uh-  
　　代销商品款 Consignment-in payables ;R- z3C  
　　其他应交款 Other payable to government ,y{fqa4  
　　其他应付款 Other creditors -7Y'6''~W.  
　　应付股利 Proposed dividends y&O_Jyg<  
　　待转资产价值 Donated assets G){1`gAhNJ  
　　预计负债 Accrued liabilities eJwii  
　　应付短期债券 Short-term debentures payable 0ju wDd  
　　其他流动负债 Other current liabilities /[)P^L`  
　　预提费用 Accrued expenses tIp\MXkTQ&  
　　应付工资 Payroll payable h19.b:JT  
　　应付福利费 Welfare payable B )3SiU  
　　短期借款-抵押借款 Bank loans - Short term - pledged X|QX 1dl  
　　短期借款-信用借款 Bank loans - Short term - credit  !AD,  
　　短期借款-担保借款 Bank loans - Short term - guaranteed FL_ arhrqD  
　　一年内到期长期借款 Long term loans due within one year f@V{}&ZWp  
　　一年内到期长期应付款 Long term payable due within one year *dn-,Q%`  
　　长期借款 Bank loans - Long term )F9%^a(  
　　应付债券-债券面值 Bond payable - Par value 0%L$TJ.''  
　　应付债券-债券溢价 Bond payable - Excess \2VZkVO9  
　　应付债券-债券折价 Bond payable - Discount :-jP8X  
　　应付债券-应计利息 Bond payable - Accrued interest $@ #G+QQ_  
　　长期应付款 Long term payable E(K$|k_>  
　　专项应付款 Specific payable }X.8.S'  
　　其他长期负债 Other long term liabilities q~A|R  
　　应交税金-所得税 Tax payable - income tax ~TmHnAz  
　　应交税金-增值税 Tax payable - VAT cqU/Y_%l'  
　　应交税金-营业税 Tax payable - business tax K|' ]Hje\  
　　应交税金-消费税 Tax payable - consumable tax 0O9 Lg}  
　　应交税金-其他 Tax payable - others