[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 =MRg  
　　固定资产减值准备 Impairment of fixed assets 4)*8&  
　　工程物资-专用材料 Project material - specific materials *pyi;  
　　工程物资-专用设备 Project material - specific equipment 2zh?]if  
　　工程物资-预付大型设备款 Project material - prepaid for equipment mz3!HksZ"  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S3`zB?7,  
　　在建工程 Construction in progress G?8LYg!-  
　　在建工程减值准备 Impairment of construction in progress >QU1_'1r  
　　固定资产清理 Disposal of fixed assets (p-a;.Tw
j  
　　无形资产-专利权 Intangible assets - patent uf^"Y3  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how |Ah26<&  
　　无形资产-商标权 Intangible assets - trademark rights ;Pnz4Y4|eU  
　　无形资产-土地使用权 Intangible assets - land use rights C5\bnk{  
　　无形资产-商誉 Intangible assets - goodwill }rxFX  
　　无形资产减值准备 Impairment of intangible assets IFH%R>={  
　　长期待摊费用 Deferred assets oXK`=.\  
　　未确认融资费用 Unrecognized finance fees |Xlc2?e  
　　其他长期资产 Other long term assets S`5^H~
 
　　递延税款借项 Deferred assets debits x0?8AG%  
　　应付票据 Notes payable @]Aul9.h  
　　应付帐款 Trade creditors wtndXhVC4>  
　　预收帐款 Adanvances from customers peY(
4#  
　　代销商品款 Consignment-in payables H"tS33  
　　其他应交款 Other payable to government N9r02c  
　　其他应付款 Other creditors a9(1 6k  
　　应付股利 Proposed dividends 1%G<gbHpI  
　　待转资产价值 Donated assets  ^GB9!d.  
　　预计负债 Accrued liabilities sFC&DTb?  
　　应付短期债券 Short-term debentures payable UsNr$MO {  
　　其他流动负债 Other current liabilities -:Nowb  
　　预提费用 Accrued expenses #'mb9GWD3  
　　应付工资 Payroll payable 7,d^?.~S  
　　应付福利费 Welfare payable cH.T6u_%  
　　短期借款-抵押借款 Bank loans - Short term - pledged =4/LixsV|  
　　短期借款-信用借款 Bank loans - Short term - credit 'sn%+oN  
　　短期借款-担保借款 Bank loans - Short term - guaranteed #)AcK|*y  
　　一年内到期长期借款 Long term loans due within one year u 3wF)B{  
　　一年内到期长期应付款 Long term payable due within one year /x"gpKwsB  
　　长期借款 Bank loans - Long term @f{yx\u/  
　　应付债券-债券面值 Bond payable - Par value - (VV  
　　应付债券-债券溢价 Bond payable - Excess muwXzN(KX  
　　应付债券-债券折价 Bond payable - Discount Psp3~Kg  
　　应付债券-应计利息 Bond payable - Accrued interest MGCwT@P  
　　长期应付款 Long term payable KwlN  
　　专项应付款 Specific payable >&f .^p  
　　其他长期负债 Other long term liabilities 1
uG?R  
　　应交税金-所得税 Tax payable - income tax i%GjtYjS  
　　应交税金-增值税 Tax payable - VAT 2fT't"gw  
　　应交税金-营业税 Tax payable - business tax c (O+s/  
　　应交税金-消费税 Tax payable - consumable tax R4"["T+L`  
　　应交税金-其他 Tax payable - others