[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 m@qM|%(0x  
　　固定资产减值准备 Impairment of fixed assets QE
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　　工程物资-专用材料 Project material - specific materials GQZLOjsop  
　　工程物资-专用设备 Project material - specific equipment ?B&Z x-krd  
　　工程物资-预付大型设备款 Project material - prepaid for equipment Z @:5vo  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production IYJS>G%*  
　　在建工程 Construction in progress Yn0l}=, n  
　　在建工程减值准备 Impairment of construction in progress ?52{s"N0>  
　　固定资产清理 Disposal of fixed assets N{lj"C]L  
　　无形资产-专利权 Intangible assets - patent +@:$7m(V  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how A (:7q4  
　　无形资产-商标权 Intangible assets - trademark rights ) ?AlQA  
　　无形资产-土地使用权 Intangible assets - land use rights Y6_%HYI$  
　　无形资产-商誉 Intangible assets - goodwill .*9+%FN  
　　无形资产减值准备 Impairment of intangible assets pI__<  
　　长期待摊费用 Deferred assets [gZz'q&[)  
　　未确认融资费用 Unrecognized finance fees 1-H L#y*7$  
　　其他长期资产 Other long term assets  8(.DI/  
　　递延税款借项 Deferred assets debits ah82S)a`}  
　　应付票据 Notes payable O{0TS^  
　　应付帐款 Trade creditors dMcC SwYh  
　　预收帐款 Adanvances from customers QFg,pTj  
　　代销商品款 Consignment-in payables $Vu%4kq  
　　其他应交款 Other payable to government &) '5_#S  
　　其他应付款 Other creditors QQQ3
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　　应付股利 Proposed dividends >g):xi3qK  
　　待转资产价值 Donated assets /zB;1%m-  
　　预计负债 Accrued liabilities d+ LEi^  
　　应付短期债券 Short-term debentures payable 5kX#qT=  
　　其他流动负债 Other current liabilities KJ7[DN'(  
　　预提费用 Accrued expenses Jd].e=]pN  
　　应付工资 Payroll payable
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　　应付福利费 Welfare payable ^LA.Y)4C2%  
　　短期借款-抵押借款 Bank loans - Short term - pledged r*-e~  
　　短期借款-信用借款 Bank loans - Short term - credit a6UW,n"n  
　　短期借款-担保借款 Bank loans - Short term - guaranteed fB\+.eN  
　　一年内到期长期借款 Long term loans due within one year @B<B#  
　　一年内到期长期应付款 Long term payable due within one year U#o5(mK  
　　长期借款 Bank loans - Long term NPN*k].  
　　应付债券-债券面值 Bond payable - Par value sd (I@ &y  
　　应付债券-债券溢价 Bond payable - Excess QuJ~h}k  
　　应付债券-债券折价 Bond payable - Discount fS( )F*J  
　　应付债券-应计利息 Bond payable - Accrued interest x~7_`=}rO  
　　长期应付款 Long term payable a$Lry?pb  
　　专项应付款 Specific payable l7rGz2:?  
　　其他长期负债 Other long term liabilities IaxzkX_48  
　　应交税金-所得税 Tax payable - income tax r_sZw@lqJ  
　　应交税金-增值税 Tax payable - VAT >JNK06T  
　　应交税金-营业税 Tax payable - business tax x#mZSSd  
　　应交税金-消费税 Tax payable - consumable tax os\"(*dix  
　　应交税金-其他 Tax payable - others