[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 z?_c:]D  
　　固定资产减值准备 Impairment of fixed assets W'rft@J$  
　　工程物资-专用材料 Project material - specific materials |vA3+kG  
　　工程物资-专用设备 Project material - specific equipment gSK (BP|  
　　工程物资-预付大型设备款 Project material - prepaid for equipment J@(=#z8xS  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Lp20{R  
　　在建工程 Construction in progress dx}()i\@  
　　在建工程减值准备 Impairment of construction in progress :x]gTZ?  
　　固定资产清理 Disposal of fixed assets 9*RfOdnNe  
　　无形资产-专利权 Intangible assets - patent cC1nC76[  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how 7*d}6\ %  
　　无形资产-商标权 Intangible assets - trademark rights j"HB[N   
　　无形资产-土地使用权 Intangible assets - land use rights EbuOPa  
　　无形资产-商誉 Intangible assets - goodwill "EF:+gi#"  
　　无形资产减值准备 Impairment of intangible assets #Qc[W +%  
　　长期待摊费用 Deferred assets `4}zB#3  
　　未确认融资费用 Unrecognized finance fees w<&Nn`V  
　　其他长期资产 Other long term assets ;2kiEATQ 1  
　　递延税款借项 Deferred assets debits ~d?7\:n  
　　应付票据 Notes payable 3>yb$ZU"-  
　　应付帐款 Trade creditors aePh tQ F  
　　预收帐款 Adanvances from customers ()v[@"J  
　　代销商品款 Consignment-in payables ${ad[hs  
　　其他应交款 Other payable to government ' ~lC85  
　　其他应付款 Other creditors SoS[yr  
　　应付股利 Proposed dividends lyfLkBF  
　　待转资产价值 Donated assets \06fP4?  
　　预计负债 Accrued liabilities o;M "C[  
　　应付短期债券 Short-term debentures payable qbu Lcy3  
　　其他流动负债 Other current liabilities /cexd_l|f  
　　预提费用 Accrued expenses G+ Y`65  
　　应付工资 Payroll payable 9s6, &'  
　　应付福利费 Welfare payable tn+i5Eso  
　　短期借款-抵押借款 Bank loans - Short term - pledged Fl]$ql   
　　短期借款-信用借款 Bank loans - Short term - credit z<ptrH  
　　短期借款-担保借款 Bank loans - Short term - guaranteed }&d]Uv/4  
　　一年内到期长期借款 Long term loans due within one year }E[S %W[  
　　一年内到期长期应付款 Long term payable due within one year ,*?bET $  
　　长期借款 Bank loans - Long term f8+($Ys  
　　应付债券-债券面值 Bond payable - Par value .Gh-T{\V'  
　　应付债券-债券溢价 Bond payable - Excess R0_% M  
　　应付债券-债券折价 Bond payable - Discount +*a:\b"fx  
　　应付债券-应计利息 Bond payable - Accrued interest pY!@w0.  
　　长期应付款 Long term payable Nj*J~&6G  
　　专项应付款 Specific payable s{x2RDAt  
　　其他长期负债 Other long term liabilities Uc! }D  
　　应交税金-所得税 Tax payable - income tax {6~v oVkj  
　　应交税金-增值税 Tax payable - VAT > YKvwbCf8  
　　应交税金-营业税 Tax payable - business tax ?%i|].<-'  
　　应交税金-消费税 Tax payable - consumable tax $d{{><  
　　应交税金-其他 Tax payable - others