[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 (%L/|F_  
　　固定资产减值准备 Impairment of fixed assets 4aOz=/x2  
　　工程物资-专用材料 Project material - specific materials uluAqDz`  
　　工程物资-专用设备 Project material - specific equipment  gEk;Tj  
　　工程物资-预付大型设备款 Project material - prepaid for equipment EX_j|/&tZ  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7e+C5W*9b  
　　在建工程 Construction in progress F@Sk=l(  
　　在建工程减值准备 Impairment of construction in progress (o|bst][S  
　　固定资产清理 Disposal of fixed assets [M[#f&=Z  
　　无形资产-专利权 Intangible assets - patent : b`N(]  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how sn:VMHrOT  
　　无形资产-商标权 Intangible assets - trademark rights gJ|#xZ
 
　　无形资产-土地使用权 Intangible assets - land use rights k)I4m.0a5  
　　无形资产-商誉 Intangible assets - goodwill v>`Fo[c  
　　无形资产减值准备 Impairment of intangible assets D?_K5a&v,  
　　长期待摊费用 Deferred assets &233QRYM  
　　未确认融资费用 Unrecognized finance fees qa^cJ1@  
　　其他长期资产 Other long term assets Uwkxc  
　　递延税款借项 Deferred assets debits _\\Al v.  
　　应付票据 Notes payable fPD.np}  
　　应付帐款 Trade creditors ;EJ!I+�  
　　预收帐款 Adanvances from customers <w^u^)iLy1  
　　代销商品款 Consignment-in payables 9o>D Uc  
　　其他应交款 Other payable to government %mmV#vwp  
　　其他应付款 Other creditors 1=J& ^O{W  
　　应付股利 Proposed dividends zF`a:dD$d  
　　待转资产价值 Donated assets ;:bp?(  
　　预计负债 Accrued liabilities w|&lRo@1  
　　应付短期债券 Short-term debentures payable MuD ? KK  
　　其他流动负债 Other current liabilities >Gpq{Ph [  
　　预提费用 Accrued expenses aC}\`.Kb  
　　应付工资 Payroll payable nBk&+SN  
　　应付福利费 Welfare payable rNV3-#kU  
　　短期借款-抵押借款 Bank loans - Short term - pledged kV1L.Xg  
　　短期借款-信用借款 Bank loans - Short term - credit 'EIe5
Op  
　　短期借款-担保借款 Bank loans - Short term - guaranteed Q$5t~*$`  
　　一年内到期长期借款 Long term loans due within one year qvc<_k^  
　　一年内到期长期应付款 Long term payable due within one year RWR{jM]V  
　　长期借款 Bank loans - Long term
60%
nQhb  
　　应付债券-债券面值 Bond payable - Par value :^kAFLU  
　　应付债券-债券溢价 Bond payable - Excess )$TN%hV!  
　　应付债券-债券折价 Bond payable - Discount B$rhsK
%  
　　应付债券-应计利息 Bond payable - Accrued interest [Ep'm  
　　长期应付款 Long term payable D@&xj_#\}  
　　专项应付款 Specific payable {*+J`H_G2a  
　　其他长期负债 Other long term liabilities `D%i`"~Lf&  
　　应交税金-所得税 Tax payable - income tax -OJ<Lf+"=  
　　应交税金-增值税 Tax payable - VAT *>W<n1r@]  
　　应交税金-营业税 Tax payable - business tax }T$BU>z33N  
　　应交税金-消费税 Tax payable - consumable tax GU>j8.  
　　应交税金-其他 Tax payable - others