[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\(,:_ge  
　　固定资产减值准备 Impairment of fixed assets Ou2 H~3^PL  
　　工程物资-专用材料 Project material - specific materials ZyCAl9{p  
　　工程物资-专用设备 Project material - specific equipment  eno*JK  
　　工程物资-预付大型设备款 Project material - prepaid for equipment }Bc'(2A;,  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a[";K,  
　　在建工程 Construction in progress dtA- 4Ndm  
　　在建工程减值准备 Impairment of construction in progress `"AjbCL  
　　固定资产清理 Disposal of fixed assets Vnh +2XiK  
　　无形资产-专利权 Intangible assets - patent { N)\It  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how >]:R{1h  
　　无形资产-商标权 Intangible assets - trademark rights :FG}k Y  
　　无形资产-土地使用权 Intangible assets - land use rights IS&`O=7  
　　无形资产-商誉 Intangible assets - goodwill vlyq2>TfR  
　　无形资产减值准备 Impairment of intangible assets 6$ IXER  
　　长期待摊费用 Deferred assets <kLY1EILM  
　　未确认融资费用 Unrecognized finance fees Zt lS*id_  
　　其他长期资产 Other long term assets vR,HCI  
　　递延税款借项 Deferred assets debits &@dMk4BH<  
　　应付票据 Notes payable CSr{MF`]e  
　　应付帐款 Trade creditors ?jqZeO#W7  
　　预收帐款 Adanvances from customers U%oI*  
　　代销商品款 Consignment-in payables y{u6t 3  
　　其他应交款 Other payable to government /lr RbZ  
　　其他应付款 Other creditors C| Mh<,~E  
　　应付股利 Proposed dividends 3Xd+>'H  
　　待转资产价值 Donated assets wB9IP{Pf  
　　预计负债 Accrued liabilities M |n)LyL  
　　应付短期债券 Short-term debentures payable n!
eg"pL  
　　其他流动负债 Other current liabilities '0t j 2  
　　预提费用 Accrued expenses W**=X\"'  
　　应付工资 Payroll payable Maa5a
  
　　应付福利费 Welfare payable ^]U2Jd  
　　短期借款-抵押借款 Bank loans - Short term - pledged bx6@FKns}  
　　短期借款-信用借款 Bank loans - Short term - credit .&sguAyG  
　　短期借款-担保借款 Bank loans - Short term - guaranteed "b1_vA]03  
　　一年内到期长期借款 Long term loans due within one year 44%H? ,d  
　　一年内到期长期应付款 Long term payable due within one year _'I9rGlx3  
　　长期借款 Bank loans - Long term ^iV@NVP  
　　应付债券-债券面值 Bond payable - Par value L rPDpTd  
　　应付债券-债券溢价 Bond payable - Excess >E]*5jqU  
　　应付债券-债券折价 Bond payable - Discount YvYavd  
　　应付债券-应计利息 Bond payable - Accrued interest ++dV5  
　　长期应付款 Long term payable T&R`s+7  
　　专项应付款 Specific payable 2~ '
Q#(  
　　其他长期负债 Other long term liabilities 8z/^Ql  
　　应交税金-所得税 Tax payable - income tax N.64aL|1  
　　应交税金-增值税 Tax payable - VAT dH`a|SVW9  
　　应交税金-营业税 Tax payable - business tax E32z(:7M  
　　应交税金-消费税 Tax payable - consumable tax r#Pd
@SV  
　　应交税金-其他 Tax payable - others