[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 b8FSVV 7@  
　　固定资产减值准备 Impairment of fixed assets }Od=WQv+  
　　工程物资-专用材料 Project material - specific materials V*d@@%u**  
　　工程物资-专用设备 Project material - specific equipment S
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　　工程物资-预付大型设备款 Project material - prepaid for equipment IuV7~w  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _P}wO8  
　　在建工程 Construction in progress s:/Wz39SY3  
　　在建工程减值准备 Impairment of construction in progress DH 9p1)L'  
　　固定资产清理 Disposal of fixed assets xj
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　　无形资产-专利权 Intangible assets - patent _keI0ML-#  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how [8 I*lsS  
　　无形资产-商标权 Intangible assets - trademark rights 8wH1x .  
　　无形资产-土地使用权 Intangible assets - land use rights Xd 5vNmQn  
　　无形资产-商誉 Intangible assets - goodwill <>shx;g^C  
　　无形资产减值准备 Impairment of intangible assets TxA%{0  
　　长期待摊费用 Deferred assets :|&S7
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　　未确认融资费用 Unrecognized finance fees 9z'(4U  
　　其他长期资产 Other long term assets X$A[~v  
　　递延税款借项 Deferred assets debits
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　　应付票据 Notes payable }q?*13iy(  
　　应付帐款 Trade creditors Tebu?bj  
　　预收帐款 Adanvances from customers ;;>G}pG  
　　代销商品款 Consignment-in payables KFhnv`a.0  
　　其他应交款 Other payable to government APUpqY  
　　其他应付款 Other creditors tBjMm8lgb  
　　应付股利 Proposed dividends =Sjf-o1V  
　　待转资产价值 Donated assets -IE=?23Do?  
　　预计负债 Accrued liabilities =WEWs4V5A  
　　应付短期债券 Short-term debentures payable k
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　　其他流动负债 Other current liabilities ?{]"UnyVE*  
　　预提费用 Accrued expenses XjFaP {  
　　应付工资 Payroll payable !QsmT3  
　　应付福利费 Welfare payable tq.g4X ;_  
　　短期借款-抵押借款 Bank loans - Short term - pledged SdXAL  
　　短期借款-信用借款 Bank loans - Short term - credit 1$n! Lj=5  
　　短期借款-担保借款 Bank loans - Short term - guaranteed !*!i&0QC~R  
　　一年内到期长期借款 Long term loans due within one year SO+J5,)HA  
　　一年内到期长期应付款 Long term payable due within one year %) /Bl.{}<  
　　长期借款 Bank loans - Long term ALi
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　　应付债券-债券面值 Bond payable - Par value X,`^z,M%I  
　　应付债券-债券溢价 Bond payable - Excess 1 ~s$<  
　　应付债券-债券折价 Bond payable - Discount CyKupJ.Fq  
　　应付债券-应计利息 Bond payable - Accrued interest ~Q2,~9D kc  
　　长期应付款 Long term payable QD
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　　专项应付款 Specific payable OrRU$5Lo  
　　其他长期负债 Other long term liabilities )Im3';qt  
　　应交税金-所得税 Tax payable - income tax {C'9?4&  
　　应交税金-增值税 Tax payable - VAT lEC91:Jyt  
　　应交税金-营业税 Tax payable - business tax y{9<>28  
　　应交税金-消费税 Tax payable - consumable tax %df[8eX{  
　　应交税金-其他 Tax payable - others