[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 ZI2K-z'e  
　　固定资产减值准备 Impairment of fixed assets {#dp-5V  
　　工程物资-专用材料 Project material - specific materials Mr5('9%  
　　工程物资-专用设备 Project material - specific equipment _Ewy^;S%L  
　　工程物资-预付大型设备款 Project material - prepaid for equipment 1=9qAp;?o  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production OCbQB5k3  
　　在建工程 Construction in progress &.cGj@1!J  
　　在建工程减值准备 Impairment of construction in progress L:t)$iF5+  
　　固定资产清理 Disposal of fixed assets _Ep{|]:gw  
　　无形资产-专利权 Intangible assets - patent Z`-)1!  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how Sah<sb=  
　　无形资产-商标权 Intangible assets - trademark rights n}AR/3}  
　　无形资产-土地使用权 Intangible assets - land use rights 7 SjF9x  
　　无形资产-商誉 Intangible assets - goodwill OBKC$e6I  
　　无形资产减值准备 Impairment of intangible assets bl:a&<F  
　　长期待摊费用 Deferred assets Pqr Ou  
　　未确认融资费用 Unrecognized finance fees ])Q9=?Sd}  
　　其他长期资产 Other long term assets %KabyvOl)  
　　递延税款借项 Deferred assets debits "xvV'&lQ  
　　应付票据 Notes payable )H[h53bIq  
　　应付帐款 Trade creditors )*^ OPVt  
　　预收帐款 Adanvances from customers $4$?M[  
　　代销商品款 Consignment-in payables G<">/_jn  
　　其他应交款 Other payable to government ohQz%?r  
　　其他应付款 Other creditors i#@v_^q  
　　应付股利 Proposed dividends SxLHFN]  
　　待转资产价值 Donated assets K^]?@oHO  
　　预计负债 Accrued liabilities 7})!>p )  
　　应付短期债券 Short-term debentures payable WL)_
8!  
　　其他流动负债 Other current liabilities a>)_ `m  
　　预提费用 Accrued expenses F? RCaj  
　　应付工资 Payroll payable y]QQvCJr3d  
　　应付福利费 Welfare payable 0]:*v?  
　　短期借款-抵押借款 Bank loans - Short term - pledged 8r`VbgI&  
　　短期借款-信用借款 Bank loans - Short term - credit _-|yCo  
　　短期借款-担保借款 Bank loans - Short term - guaranteed o5*74Mv  
　　一年内到期长期借款 Long term loans due within one year 0M/\bEG(_  
　　一年内到期长期应付款 Long term payable due within one year vjs|!O=oH  
　　长期借款 Bank loans - Long term O
VQxZ~u Q  
　　应付债券-债券面值 Bond payable - Par value 9AVK_   
　　应付债券-债券溢价 Bond payable - Excess cd ek^/  
　　应付债券-债券折价 Bond payable - Discount 5H'b4Cyi`  
　　应付债券-应计利息 Bond payable - Accrued interest ${TB2q}%  
　　长期应付款 Long term payable >n$EeJ  
　　专项应付款 Specific payable 2kp|zX (  
　　其他长期负债 Other long term liabilities }Yo15BN+  
　　应交税金-所得税 Tax payable - income tax %b-;Rn  
　　应交税金-增值税 Tax payable - VAT >"sKfiM)b  
　　应交税金-营业税 Tax payable - business tax (<>Sz(  
　　应交税金-消费税 Tax payable - consumable tax )'K!)?&d  
　　应交税金-其他 Tax payable - others