[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 5Cjh%rj(jl  
　　固定资产减值准备 Impairment of fixed assets ^ woCwW8n  
　　工程物资-专用材料 Project material - specific materials |?/,ED+|>D  
　　工程物资-专用设备 Project material - specific equipment LyWgaf#/d  
　　工程物资-预付大型设备款 Project material - prepaid for equipment g|rbkK%SoE  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $`Hb-  
　　在建工程 Construction in progress m6^n8%  
　　在建工程减值准备 Impairment of construction in progress nN$aZSb`  
　　固定资产清理 Disposal of fixed assets Tkf JC|6  
　　无形资产-专利权 Intangible assets - patent ?kKr/f4N  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how q}0xQjpo  
　　无形资产-商标权 Intangible assets - trademark rights j$jgEtPK9=  
　　无形资产-土地使用权 Intangible assets - land use rights xY94v  
　　无形资产-商誉 Intangible assets - goodwill ud,=O Xq  
　　无形资产减值准备 Impairment of intangible assets )=@SA`J  
　　长期待摊费用 Deferred assets |v31weD8  
　　未确认融资费用 Unrecognized finance fees o/5loV3h  
　　其他长期资产 Other long term assets z}&JapJ  
　　递延税款借项 Deferred assets debits 2E*h,Mo  
　　应付票据 Notes payable qxW^\u!<  
　　应付帐款 Trade creditors t2 0Es  
　　预收帐款 Adanvances from customers nb,+!)+  
　　代销商品款 Consignment-in payables $F/Uk;*d!  
　　其他应交款 Other payable to government .`Rju|l  
　　其他应付款 Other creditors ;j^C35  
　　应付股利 Proposed dividends HHcWyu  
　　待转资产价值 Donated assets ;;? Zd  
　　预计负债 Accrued liabilities -K*&I!  
　　应付短期债券 Short-term debentures payable "D1u2>(  
　　其他流动负债 Other current liabilities 7r,h[9~e  
　　预提费用 Accrued expenses ;'~GuZ#I  
　　应付工资 Payroll payable C])b 3tM,7  
　　应付福利费 Welfare payable 5`H.{4@  
　　短期借款-抵押借款 Bank loans - Short term - pledged 2~(\d\k  
　　短期借款-信用借款 Bank loans - Short term - credit +(l(|lQy$  
　　短期借款-担保借款 Bank loans - Short term - guaranteed @^UnrKSd  
　　一年内到期长期借款 Long term loans due within one year ^I]A@YNni  
　　一年内到期长期应付款 Long term payable due within one year CZ4Nw]dtR  
　　长期借款 Bank loans - Long term " }oH3L  
　　应付债券-债券面值 Bond payable - Par value .\:{ 6_  
　　应付债券-债券溢价 Bond payable - Excess lbUUf}   
　　应付债券-债券折价 Bond payable - Discount Z.rR)   
　　应付债券-应计利息 Bond payable - Accrued interest Xah-*]ET  
　　长期应付款 Long term payable CPt62j8  
　　专项应付款 Specific payable ,ctm;T1H+  
　　其他长期负债 Other long term liabilities vS'l@` Eg]  
　　应交税金-所得税 Tax payable - income tax 0AWOdd>.  
　　应交税金-增值税 Tax payable - VAT ]
)3(@ .  
　　应交税金-营业税 Tax payable - business tax yHIZpU|(j  
　　应交税金-消费税 Tax payable - consumable tax Wd<|DmSy  
　　应交税金-其他 Tax payable - others