[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 `D? &)Y  
　　固定资产减值准备 Impairment of fixed assets <xlyk/  
　　工程物资-专用材料 Project material - specific materials O?f?{Jsx  
　　工程物资-专用设备 Project material - specific equipment f;%=S:3  
　　工程物资-预付大型设备款 Project material - prepaid for equipment C/ !7E:  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production bMB@${i}  
　　在建工程 Construction in progress uC|bC#;  
　　在建工程减值准备 Impairment of construction in progress f+%s.[;A  
　　固定资产清理 Disposal of fixed assets HE:]zH  
　　无形资产-专利权 Intangible assets - patent /^9=2~b  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how \gGTkH  
　　无形资产-商标权 Intangible assets - trademark rights Sg< B+u\\  
　　无形资产-土地使用权 Intangible assets - land use rights 4 C }#lW9  
　　无形资产-商誉 Intangible assets - goodwill Oh3A?!y#  
　　无形资产减值准备 Impairment of intangible assets !PfdY&.)  
　　长期待摊费用 Deferred assets W+i&!'  
　　未确认融资费用 Unrecognized finance fees !8*7{7  
　　其他长期资产 Other long term assets !}hG|Y6s  
　　递延税款借项 Deferred assets debits 629ogJo8  
　　应付票据 Notes payable .naSK`J,`  
　　应付帐款 Trade creditors ;TL>{"z`x  
　　预收帐款 Adanvances from customers Zg3 /,:1  
　　代销商品款 Consignment-in payables 07G'"=  
　　其他应交款 Other payable to government b/d1(B@  
　　其他应付款 Other creditors 39bw,lRPV  
　　应付股利 Proposed dividends ^g=j`f[T  
　　待转资产价值 Donated assets ap<r)<u  
　　预计负债 Accrued liabilities x~E\zw  
　　应付短期债券 Short-term debentures payable ! Q8y]9O  
　　其他流动负债 Other current liabilities v$Xoxp  
　　预提费用 Accrued expenses XZ:6A]62I  
　　应付工资 Payroll payable EGzlRSgO  
　　应付福利费 Welfare payable FK@Gd)(  
　　短期借款-抵押借款 Bank loans - Short term - pledged 0.&-1pw  
　　短期借款-信用借款 Bank loans - Short term - credit H`4KhdqR
 
　　短期借款-担保借款 Bank loans - Short term - guaranteed S])*LUi  
　　一年内到期长期借款 Long term loans due within one year G%>{Z?!B  
　　一年内到期长期应付款 Long term payable due within one year > .K  
　　长期借款 Bank loans - Long term 5nXmaj
 
　　应付债券-债券面值 Bond payable - Par value 0lU pil  
　　应付债券-债券溢价 Bond payable - Excess Q>I7.c-M|  
　　应付债券-债券折价 Bond payable - Discount :)F0~Q  
　　应付债券-应计利息 Bond payable - Accrued interest y$9XHubu  
　　长期应付款 Long term payable j9R+;u/!  
　　专项应付款 Specific payable qG3MyK%O\  
　　其他长期负债 Other long term liabilities A&{eC C  
　　应交税金-所得税 Tax payable - income tax Yo\%53w/  
　　应交税金-增值税 Tax payable - VAT ZyV^d3F@$  
　　应交税金-营业税 Tax payable - business tax +o]J0Gu  
　　应交税金-消费税 Tax payable - consumable tax y;fnC5Q  
　　应交税金-其他 Tax payable - others