[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 y<PQ$D)  
　　固定资产减值准备 Impairment of fixed assets . dJBv  
　　工程物资-专用材料 Project material - specific materials w`[`
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　　工程物资-专用设备 Project material - specific equipment e8{!Kjiz  
　　工程物资-预付大型设备款 Project material - prepaid for equipment mt4X  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4c<\_\\ck  
　　在建工程 Construction in progress `Dp4Z>| K  
　　在建工程减值准备 Impairment of construction in progress $?uLFD  
　　固定资产清理 Disposal of fixed assets BzTzIo5  
　　无形资产-专利权 Intangible assets - patent fvj  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how nGxG!  
　　无形资产-商标权 Intangible assets - trademark rights R,8Tt!n  
　　无形资产-土地使用权 Intangible assets - land use rights `E|>K\  
　　无形资产-商誉 Intangible assets - goodwill ;WG
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　　无形资产减值准备 Impairment of intangible assets >]kZ2gVt  
　　长期待摊费用 Deferred assets [^gb6W9Y  
　　未确认融资费用 Unrecognized finance fees ;f /2u  
　　其他长期资产 Other long term assets U "v=XK)!  
　　递延税款借项 Deferred assets debits ?=b#H6vs  
　　应付票据 Notes payable (#+81 Dr  
　　应付帐款 Trade creditors gps.  
　　预收帐款 Adanvances from customers XI"IEwB  
　　代销商品款 Consignment-in payables .x1.`Y   
　　其他应交款 Other payable to government YMj iJTl  
　　其他应付款 Other creditors o l}}c6  
　　应付股利 Proposed dividends @/xdWN!,  
　　待转资产价值 Donated assets u/% Z0`
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　　预计负债 Accrued liabilities ,r; E[k@  
　　应付短期债券 Short-term debentures payable #wJ^:r-c`  
　　其他流动负债 Other current liabilities H=9{|%iS  
　　预提费用 Accrued expenses #)4p,H  
　　应付工资 Payroll payable n<ecVFft  
　　应付福利费 Welfare payable ' ?a d  
　　短期借款-抵押借款 Bank loans - Short term - pledged 2Hk21y\  
　　短期借款-信用借款 Bank loans - Short term - credit =69sWcC8  
　　短期借款-担保借款 Bank loans - Short term - guaranteed 0Z{u;FI  
　　一年内到期长期借款 Long term loans due within one year ?O0,)hro  
　　一年内到期长期应付款 Long term payable due within one year y:k7eE"  
　　长期借款 Bank loans - Long term O6ltGtF  
　　应付债券-债券面值 Bond payable - Par value sn+ kFvk}S  
　　应付债券-债券溢价 Bond payable - Excess f6
m h_l  
　　应付债券-债券折价 Bond payable - Discount I_|W'%N]  
　　应付债券-应计利息 Bond payable - Accrued interest .e\PCf9v  
　　长期应付款 Long term payable c_Iq !MH  
　　专项应付款 Specific payable a!.Y@o5Ku  
　　其他长期负债 Other long term liabilities X$eR RSW  
　　应交税金-所得税 Tax payable - income tax  d"S\j@  
　　应交税金-增值税 Tax payable - VAT &D&U!3~(  
　　应交税金-营业税 Tax payable - business tax zUWeOR'X  
　　应交税金-消费税 Tax payable - consumable tax Rb0{W]opt+  
　　应交税金-其他 Tax payable - others