[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 AuoxZ?V  
　　固定资产减值准备 Impairment of fixed assets <lC]>
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　　工程物资-专用材料 Project material - specific materials |HrM_h<X  
　　工程物资-专用设备 Project material - specific equipment a$
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　　工程物资-预付大型设备款 Project material - prepaid for equipment )>(L{y|uYX  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production u9TzZ  
　　在建工程 Construction in progress lp
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　　在建工程减值准备 Impairment of construction in progress Cw 1 9y  
　　固定资产清理 Disposal of fixed assets 285
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　　无形资产-专利权 Intangible assets - patent +O)]^"TG  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how @@' nit  
　　无形资产-商标权 Intangible assets - trademark rights 1a<]$tZk  
　　无形资产-土地使用权 Intangible assets - land use rights M-{*92y& |  
　　无形资产-商誉 Intangible assets - goodwill ao)Ck3]  
　　无形资产减值准备 Impairment of intangible assets +
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　　长期待摊费用 Deferred assets M6J/mOVx5  
　　未确认融资费用 Unrecognized finance fees {*N^C@  
　　其他长期资产 Other long term assets HR;/Br  
　　递延税款借项 Deferred assets debits sC% b~  
　　应付票据 Notes payable  KR&s?  
　　应付帐款 Trade creditors }0$mn)*k  
　　预收帐款 Adanvances from customers PKi_Zh.D  
　　代销商品款 Consignment-in payables CV s8s  
　　其他应交款 Other payable to government fs&,
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　　其他应付款 Other creditors C1V# ?03eI  
　　应付股利 Proposed dividends ' nMApPl  
　　待转资产价值 Donated assets O~.U:45t  
　　预计负债 Accrued liabilities U);OR  
　　应付短期债券 Short-term debentures payable {T&v2u#S  
　　其他流动负债 Other current liabilities 6MuWlCKF8  
　　预提费用 Accrued expenses 3=Z<wD s  
　　应付工资 Payroll payable Yy]T J  
　　应付福利费 Welfare payable \@i=)dA  
　　短期借款-抵押借款 Bank loans - Short term - pledged \3r3{X _<`  
　　短期借款-信用借款 Bank loans - Short term - credit vK(I3db!  
　　短期借款-担保借款 Bank loans - Short term - guaranteed , 7Xqte  
　　一年内到期长期借款 Long term loans due within one year QjLji+L  
　　一年内到期长期应付款 Long term payable due within one year !(Q l)C  
　　长期借款 Bank loans - Long term \yM-O-{  
　　应付债券-债券面值 Bond payable - Par value v51EXf  
　　应付债券-债券溢价 Bond payable - Excess -&imjy<  
　　应付债券-债券折价 Bond payable - Discount opdu=i=E  
　　应付债券-应计利息 Bond payable - Accrued interest _().t5<  
　　长期应付款 Long term payable Yb}w;F8(  
　　专项应付款 Specific payable S."7+g7Ar  
　　其他长期负债 Other long term liabilities hm3jpWi8  
　　应交税金-所得税 Tax payable - income tax k5a\Sq}  
　　应交税金-增值税 Tax payable - VAT ?yp0$r/  
　　应交税金-营业税 Tax payable - business tax *wwhZe4V  
　　应交税金-消费税 Tax payable - consumable tax 6^sHgYR  
　　应交税金-其他 Tax payable - others