[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 dWwb}r(ky  
　　固定资产减值准备 Impairment of fixed assets 0D `9  
　　工程物资-专用材料 Project material - specific materials oq1wU
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　　工程物资-专用设备 Project material - specific equipment h2:TbQ  
　　工程物资-预付大型设备款 Project material - prepaid for equipment QAZs1;lU  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production HAs/f#zAk6  
　　在建工程 Construction in progress ,,#6SR(n  
　　在建工程减值准备 Impairment of construction in progress <dBz]W  
　　固定资产清理 Disposal of fixed assets =>A}eR1Y  
　　无形资产-专利权 Intangible assets - patent _@y9=e  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how 2@HmZ!|Q  
　　无形资产-商标权 Intangible assets - trademark rights 4U'sBaY!K  
　　无形资产-土地使用权 Intangible assets - land use rights 7suT26C  
　　无形资产-商誉 Intangible assets - goodwill I{%(G(  
　　无形资产减值准备 Impairment of intangible assets I!K-* AB  
　　长期待摊费用 Deferred assets aSHN*tP%y  
　　未确认融资费用 Unrecognized finance fees 1UB .2}/:  
　　其他长期资产 Other long term assets $I ,Np)i  
　　递延税款借项 Deferred assets debits `7V1 F.\  
　　应付票据 Notes payable ;9J6)zg !n  
　　应付帐款 Trade creditors G-]_ d  
　　预收帐款 Adanvances from customers EF=5[$ u  
　　代销商品款 Consignment-in payables v"Ryg]^_  
　　其他应交款 Other payable to government qk0cf~gz  
　　其他应付款 Other creditors v6=X]Ji{YA  
　　应付股利 Proposed dividends ) QnsRW{D"  
　　待转资产价值 Donated assets [+}0K{(O=  
　　预计负债 Accrued liabilities 3qV\XC+  
　　应付短期债券 Short-term debentures payable e-lc2$o7{  
　　其他流动负债 Other current liabilities l6IT o@&J  
　　预提费用 Accrued expenses (g
cy3BX;  
　　应付工资 Payroll payable RgM=g8}M  
　　应付福利费 Welfare payable u'Hh||La"  
　　短期借款-抵押借款 Bank loans - Short term - pledged mOL
z(0  
　　短期借款-信用借款 Bank loans - Short term - credit "uyr@u0b  
　　短期借款-担保借款 Bank loans - Short term - guaranteed Lo}/k}3Sx  
　　一年内到期长期借款 Long term loans due within one year *F(<:
3;2  
　　一年内到期长期应付款 Long term payable due within one year ; =*=P8&5  
　　长期借款 Bank loans - Long term uX1{K%^<TW  
　　应付债券-债券面值 Bond payable - Par value lx?v .:zl\  
　　应付债券-债券溢价 Bond payable - Excess i.-2 w6  
　　应付债券-债券折价 Bond payable - Discount qpa}6JVQ+j  
　　应付债券-应计利息 Bond payable - Accrued interest KXWz(L!1  
　　长期应付款 Long term payable TKEcbGhy  
　　专项应付款 Specific payable 2) 2:KX  
　　其他长期负债 Other long term liabilities @x*,fk  
　　应交税金-所得税 Tax payable - income tax Q(BZg{  
　　应交税金-增值税 Tax payable - VAT C!^;%VQ}d  
　　应交税金-营业税 Tax payable - business tax 9u3P>a~b  
　　应交税金-消费税 Tax payable - consumable tax >+:cTQ|q  
　　应交税金-其他 Tax payable - others