[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 qkt0**\  
　　固定资产减值准备 Impairment of fixed assets cii_U=   
　　工程物资-专用材料 Project material - specific materials w~(1
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　　工程物资-专用设备 Project material - specific equipment !\zWF  
　　工程物资-预付大型设备款 Project material - prepaid for equipment z.7cy@N6  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production tNO-e|~'  
　　在建工程 Construction in progress 0Vlk;fIh  
　　在建工程减值准备 Impairment of construction in progress {P*pkc  
　　固定资产清理 Disposal of fixed assets <;vbsksZeH  
　　无形资产-专利权 Intangible assets - patent d/PiiiFf,  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how K(q
+ "  
　　无形资产-商标权 Intangible assets - trademark rights wW7eT~w  
　　无形资产-土地使用权 Intangible assets - land use rights Dd'm U  
　　无形资产-商誉 Intangible assets - goodwill tjIl-IQ  
　　无形资产减值准备 Impairment of intangible assets {@eJtF+2  
　　长期待摊费用 Deferred assets vI:;A
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　　未确认融资费用 Unrecognized finance fees "@%7-nu  
　　其他长期资产 Other long term assets -}nxJH)  
　　递延税款借项 Deferred assets debits ^8 zR  
　　应付票据 Notes payable }Mstjm  
　　应付帐款 Trade creditors `z{%(_+[
 
　　预收帐款 Adanvances from customers /xsF90c\h  
　　代销商品款 Consignment-in payables "S8uoSF`>  
　　其他应交款 Other payable to government 8$")%_1]  
　　其他应付款 Other creditors Sh/T,  
　　应付股利 Proposed dividends ^N7e76VwR  
　　待转资产价值 Donated assets DK$X2B"cV  
　　预计负债 Accrued liabilities {K+icTL3  
　　应付短期债券 Short-term debentures payable {_7i8c<s=  
　　其他流动负债 Other current liabilities a][f  
　　预提费用 Accrued expenses ,5i`-OI  
　　应付工资 Payroll payable f$+,HB  
　　应付福利费 Welfare payable l n{e1':$"  
　　短期借款-抵押借款 Bank loans - Short term - pledged !k6K?xt  
　　短期借款-信用借款 Bank loans - Short term - credit 1;C+$  
　　短期借款-担保借款 Bank loans - Short term - guaranteed / : L?~  
　　一年内到期长期借款 Long term loans due within one year ^Y=\#-Dd  
　　一年内到期长期应付款 Long term payable due within one year D&od?3}E  
　　长期借款 Bank loans - Long term Z'4./  
　　应付债券-债券面值 Bond payable - Par value GC>e26\:  
　　应付债券-债券溢价 Bond payable - Excess A#Iyb){Y  
　　应付债券-债券折价 Bond payable - Discount C>-aIz!y  
　　应付债券-应计利息 Bond payable - Accrued interest cv?06x{  
　　长期应付款 Long term payable \#f<!R4  
　　专项应付款 Specific payable ZIf  
　　其他长期负债 Other long term liabilities OBMTgZHxv  
　　应交税金-所得税 Tax payable - income tax @JtM5qB  
　　应交税金-增值税 Tax payable - VAT G
}:w@}h/  
　　应交税金-营业税 Tax payable - business tax rX4j*u2u  
　　应交税金-消费税 Tax payable - consumable tax KV}FZ3jY  
　　应交税金-其他 Tax payable - others