[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 CY?]o4IV  
　　固定资产减值准备 Impairment of fixed assets /KO!s,Nk  
　　工程物资-专用材料 Project material - specific materials iXqc$!lTH  
　　工程物资-专用设备 Project material - specific equipment 6,7Fl=<  
　　工程物资-预付大型设备款 Project material - prepaid for equipment -:Nowb  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production #'mb9GWD3  
　　在建工程 Construction in progress 7,d^?.~S  
　　在建工程减值准备 Impairment of construction in progress cwlXb!S$  
　　固定资产清理 Disposal of fixed assets xYtY}?!"  
　　无形资产-专利权 Intangible assets - patent 
xiX~*Zs  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how #U{^L{1Gx  
　　无形资产-商标权 Intangible assets - trademark rights $h`?l$jC(@  
　　无形资产-土地使用权 Intangible assets - land use rights !t3)j>h:  
　　无形资产-商誉 Intangible assets - goodwill xO`w|k  
　　无形资产减值准备 Impairment of intangible assets FZ6. <wN  
　　长期待摊费用 Deferred assets eOt T*  
　　未确认融资费用 Unrecognized finance fees #?k$0|60  
　　其他长期资产 Other long term assets lNs 'jaD  
　　递延税款借项 Deferred assets debits DQDt*Uj,  
　　应付票据 Notes payable \O/EY&  
　　应付帐款 Trade creditors 7v}4 Pl,$4  
　　预收帐款 Adanvances from customers .Kv>*_
_-Q  
　　代销商品款 Consignment-in payables 43W>4fsc  
　　其他应交款 Other payable to government ?"$W=*P\o  
　　其他应付款 Other creditors 7]_UZ)u  
　　应付股利 Proposed dividends WLV'@$<|(  
　　待转资产价值 Donated assets yK+76\} I  
　　预计负债 Accrued liabilities L%ND?'@  
　　应付短期债券 Short-term debentures payable JUok@6  
　　其他流动负债 Other current liabilities 6d&BN7B  
　　预提费用 Accrued expenses N{IY\/;\  
　　应付工资 Payroll payable 2T<QG>;)j  
　　应付福利费 Welfare payable D9B?9Qt2[  
　　短期借款-抵押借款 Bank loans - Short term - pledged r*C:)z.}  
　　短期借款-信用借款 Bank loans - Short term - credit pM9Hav@iWU  
　　短期借款-担保借款 Bank loans - Short term - guaranteed .L0pS.=LT  
　　一年内到期长期借款 Long term loans due within one year YES!?^}  
　　一年内到期长期应付款 Long term payable due within one year c>{6NSS -  
　　长期借款 Bank loans - Long term f&bY=$iff  
　　应付债券-债券面值 Bond payable - Par value BA' ($D>  
　　应付债券-债券溢价 Bond payable - Excess /7De.O~H  
　　应付债券-债券折价 Bond payable - Discount MeW8aLr  
　　应付债券-应计利息 Bond payable - Accrued interest ;Z:z'';Lm  
　　长期应付款 Long term payable v)N8vFdd  
　　专项应付款 Specific payable aSi:(w
  
　　其他长期负债 Other long term liabilities o^wj_#ai$  
　　应交税金-所得税 Tax payable - income tax lY[>}L*H8  
　　应交税金-增值税 Tax payable - VAT udX4SBq-pC  
　　应交税金-营业税 Tax payable - business tax XL_X0(AKf  
　　应交税金-消费税 Tax payable - consumable tax &STgj|t_  
　　应交税金-其他 Tax payable - others