[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 jQ+sn/ROp  
　　固定资产减值准备 Impairment of fixed assets -oP'4QVb  
　　工程物资-专用材料 Project material - specific materials ,R2U`EO;  
　　工程物资-专用设备 Project material - specific equipment 5T?-zFMM  
　　工程物资-预付大型设备款 Project material - prepaid for equipment ?!'ZfQ:zK  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {<=#*qx[Y!  
　　在建工程 Construction in progress }t%W1UJ  
　　在建工程减值准备 Impairment of construction in progress {A:j[  
　　固定资产清理 Disposal of fixed assets "@/6

2b  
　　无形资产-专利权 Intangible assets - patent oD.r`]k  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how ]uQqn]+I!  
　　无形资产-商标权 Intangible assets - trademark rights =1.9/hW  
　　无形资产-土地使用权 Intangible assets - land use rights ])}]/Qw  
　　无形资产-商誉 Intangible assets - goodwill 8gy_Yj&{P  
　　无形资产减值准备 Impairment of intangible assets }`\/f  
　　长期待摊费用 Deferred assets \ck+GW4&  
　　未确认融资费用 Unrecognized finance fees fo0+dzazY  
　　其他长期资产 Other long term assets i+{yMol1  
　　递延税款借项 Deferred assets debits 5d\q-d  
　　应付票据 Notes payable ~
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　　应付帐款 Trade creditors )"+2Z^1-  
　　预收帐款 Adanvances from customers ,9D+brm  
　　代销商品款 Consignment-in payables $I9qgDJ)  
　　其他应交款 Other payable to government >znRyQ~bM  
　　其他应付款 Other creditors 0#cy=*E  
　　应付股利 Proposed dividends Y>+y(ck  
　　待转资产价值 Donated assets jMNU ?m:  
　　预计负债 Accrued liabilities vVl; |  
　　应付短期债券 Short-term debentures payable
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　　其他流动负债 Other current liabilities \Ae9\Jp8M  
　　预提费用 Accrued expenses L+}n@B  
　　应付工资 Payroll payable Pr ]K
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　　应付福利费 Welfare payable C3NdE_E  
　　短期借款-抵押借款 Bank loans - Short term - pledged / X'(3'a  
　　短期借款-信用借款 Bank loans - Short term - credit W ~f(::  
　　短期借款-担保借款 Bank loans - Short term - guaranteed jPZa
D>!  
　　一年内到期长期借款 Long term loans due within one year sarq`%zrk  
　　一年内到期长期应付款 Long term payable due within one year %zk$}}ti.  
　　长期借款 Bank loans - Long term uocHa5J  
　　应付债券-债券面值 Bond payable - Par value ,#?uJTLH  
　　应付债券-债券溢价 Bond payable - Excess L|@ y&di  
　　应付债券-债券折价 Bond payable - Discount *3/T;x.  
　　应付债券-应计利息 Bond payable - Accrued interest %ru;;h  
　　长期应付款 Long term payable mtz#}qD66  
　　专项应付款 Specific payable rgmF:C  
　　其他长期负债 Other long term liabilities 4k-+?L!/G  
　　应交税金-所得税 Tax payable - income tax D,qu-k[jMI  
　　应交税金-增值税 Tax payable - VAT 3psU?8(  
　　应交税金-营业税 Tax payable - business tax G6@M&u5RT  
　　应交税金-消费税 Tax payable - consumable tax a]  =  
　　应交税金-其他 Tax payable - others