[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 QypZH"Np  
　　固定资产减值准备 Impairment of fixed assets eKyqU9  
　　工程物资-专用材料 Project material - specific materials oJh"@6u6K  
　　工程物资-专用设备 Project material - specific equipment %P;[fJ `G  
　　工程物资-预付大型设备款 Project material - prepaid for equipment *y?[<2"$
 
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production bf
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　　在建工程 Construction in progress jccOsG9;_  
　　在建工程减值准备 Impairment of construction in progress 1U'ZVJ5bpK  
　　固定资产清理 Disposal of fixed assets >C*4_J7  
　　无形资产-专利权 Intangible assets - patent q=+wI"[  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how jI A#!4  
　　无形资产-商标权 Intangible assets - trademark rights qEZ!2R^`G  
　　无形资产-土地使用权 Intangible assets - land use rights }1Z6e[K?  
　　无形资产-商誉 Intangible assets - goodwill WU7cF81$  
　　无形资产减值准备 Impairment of intangible assets Td&d,;  
　　长期待摊费用 Deferred assets n7S; Xve#  
　　未确认融资费用 Unrecognized finance fees @<a|  
　　其他长期资产 Other long term assets bM^7g  
　　递延税款借项 Deferred assets debits ++0rF\&  
　　应付票据 Notes payable (7~%B"  
　　应付帐款 Trade creditors 8 ip^]  
　　预收帐款 Adanvances from customers "O``7HA}  
　　代销商品款 Consignment-in payables *{4 ETr7  
　　其他应交款 Other payable to government 6<PW./rk:  
　　其他应付款 Other creditors F)7j@h^
 
　　应付股利 Proposed dividends ']h IfOD"r  
　　待转资产价值 Donated assets ]);NnsG  
　　预计负债 Accrued liabilities ?9Ma^C;}  
　　应付短期债券 Short-term debentures payable )'t&q/Wn  
　　其他流动负债 Other current liabilities LZa % x  
　　预提费用 Accrued expenses w,/6B&|  
　　应付工资 Payroll payable J)Ol"LXV  
　　应付福利费 Welfare payable tH,sql)  
　　短期借款-抵押借款 Bank loans - Short term - pledged 9(Jy0]E~  
　　短期借款-信用借款 Bank loans - Short term - credit 5VZjDg?  
　　短期借款-担保借款 Bank loans - Short term - guaranteed iu|v9+   
　　一年内到期长期借款 Long term loans due within one year `,P >mp)uU  
　　一年内到期长期应付款 Long term payable due within one year q~M2:SN@X  
　　长期借款 Bank loans - Long term F 3s?&T)[G  
　　应付债券-债券面值 Bond payable - Par value xh r[A  
　　应付债券-债券溢价 Bond payable - Excess _JA:.V^3gm  
　　应付债券-债券折价 Bond payable - Discount 6bUl>4  
　　应付债券-应计利息 Bond payable - Accrued interest kP?_kMOx  
　　长期应付款 Long term payable %N1"*</q  
　　专项应付款 Specific payable e5 3,Rqi)@  
　　其他长期负债 Other long term liabilities %/!+(7 D  
　　应交税金-所得税 Tax payable - income tax ]Zk}ZG>6  
　　应交税金-增值税 Tax payable - VAT Sc{Tq\t;%  
　　应交税金-营业税 Tax payable - business tax tgB=vIw?3  
　　应交税金-消费税 Tax payable - consumable tax e=L*&X  
　　应交税金-其他 Tax payable - others