[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 /xGmg`g<#  
　　固定资产减值准备 Impairment of fixed assets #_Z$2L"U  
　　工程物资-专用材料 Project material - specific materials Uw,2}yR  
　　工程物资-专用设备 Project material - specific equipment OouPj@r  
　　工程物资-预付大型设备款 Project material - prepaid for equipment b^D$jY  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production wn_b[tdxq  
　　在建工程 Construction in progress #P]#9Ty:  
　　在建工程减值准备 Impairment of construction in progress >9RD_QG7  
　　固定资产清理 Disposal of fixed assets Le<wR   
　　无形资产-专利权 Intangible assets - patent A;\7|'4  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how { -|{xBd  
　　无形资产-商标权 Intangible assets - trademark rights Xc"&0v%;#  
　　无形资产-土地使用权 Intangible assets - land use rights |#1(Z-}  
　　无形资产-商誉 Intangible assets - goodwill ]EwVpvTw  
　　无形资产减值准备 Impairment of intangible assets ?(*t@ {k  
　　长期待摊费用 Deferred assets !RyO\>:q  
　　未确认融资费用 Unrecognized finance fees OpM(j&  
　　其他长期资产 Other long term assets Mu'8;9_6  
　　递延税款借项 Deferred assets debits lEHzyh}2k  
　　应付票据 Notes payable V $z} K  
　　应付帐款 Trade creditors {hln?'  
　　预收帐款 Adanvances from customers MlLb|!,)T  
　　代销商品款 Consignment-in payables 2z\zh[(w  
　　其他应交款 Other payable to government 8-y{a.,u.  
　　其他应付款 Other creditors 7jnIv];i  
　　应付股利 Proposed dividends moP,B~  
　　待转资产价值 Donated assets CPg+f1K  
　　预计负债 Accrued liabilities WTImRXK4  
　　应付短期债券 Short-term debentures payable ,`ZYvF^%  
　　其他流动负债 Other current liabilities ;<G=M2  
　　预提费用 Accrued expenses #2r}?hP/m  
　　应付工资 Payroll payable "\0v,!@  
　　应付福利费 Welfare payable v1a 6?-  
　　短期借款-抵押借款 Bank loans - Short term - pledged ~"UV]Udn  
　　短期借款-信用借款 Bank loans - Short term - credit Qs9gTBS;  
　　短期借款-担保借款 Bank loans - Short term - guaranteed DjSbyXvrg  
　　一年内到期长期借款 Long term loans due within one year /dv<qp  
　　一年内到期长期应付款 Long term payable due within one year U|g:`v7  
　　长期借款 Bank loans - Long term Q{B}ef  
　　应付债券-债券面值 Bond payable - Par value H[ DUZ,J  
　　应付债券-债券溢价 Bond payable - Excess Q#nOJ(KV  
　　应付债券-债券折价 Bond payable - Discount dt2$`X18  
　　应付债券-应计利息 Bond payable - Accrued interest gJ2>(k03y  
　　长期应付款 Long term payable G7N| :YK  
　　专项应付款 Specific payable n_3O-X(  
　　其他长期负债 Other long term liabilities hKzSgYxP=t  
　　应交税金-所得税 Tax payable - income tax o] mD
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　　应交税金-增值税 Tax payable - VAT f>aRkTHf  
　　应交税金-营业税 Tax payable - business tax |&Ym@Jyj  
　　应交税金-消费税 Tax payable - consumable tax keB&Bjd&  
　　应交税金-其他 Tax payable - others