[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 )n>+m|IqY(  
　　固定资产减值准备 Impairment of fixed assets c ;9.KCpwx  
　　工程物资-专用材料 Project material - specific materials +y/55VLq  
　　工程物资-专用设备 Project material - specific equipment TkRm
V6'w  
　　工程物资-预付大型设备款 Project material - prepaid for equipment d`mD!)j  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $#e
1SS32  
　　在建工程 Construction in progress X3 ',vey  
　　在建工程减值准备 Impairment of construction in progress iPvuz7j=h  
　　固定资产清理 Disposal of fixed assets  S(  
　　无形资产-专利权 Intangible assets - patent 6Z?Su(s(5  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how {WQq}-(  
　　无形资产-商标权 Intangible assets - trademark rights :S -";.:"  
　　无形资产-土地使用权 Intangible assets - land use rights .1#kDM  
　　无形资产-商誉 Intangible assets - goodwill r{_>ldjq  
　　无形资产减值准备 Impairment of intangible assets %Ds+GM -  
　　长期待摊费用 Deferred assets y!~qbh[  
　　未确认融资费用 Unrecognized finance fees :QPf~\w?  
　　其他长期资产 Other long term assets uR$i48}  
　　递延税款借项 Deferred assets debits 1y(UgEg   
　　应付票据 Notes payable U<^F4*G  
　　应付帐款 Trade creditors wP<07t[-g  
　　预收帐款 Adanvances from customers GSi>l,y'  
　　代销商品款 Consignment-in payables $,ikv?"L  
　　其他应交款 Other payable to government Su7bm1  
　　其他应付款 Other creditors q9]IIv  
　　应付股利 Proposed dividends O$D?A2eI  
　　待转资产价值 Donated assets P6\6?am  
　　预计负债 Accrued liabilities Hr^3`@}#1  
　　应付短期债券 Short-term debentures payable g<wRN#B  
　　其他流动负债 Other current liabilities JeCg|@  
　　预提费用 Accrued expenses Dvc&RG  
　　应付工资 Payroll payable TB!(('  
　　应付福利费 Welfare payable #+k*1Jg  
　　短期借款-抵押借款 Bank loans - Short term - pledged ac8P\2{"  
　　短期借款-信用借款 Bank loans - Short term - credit 3I $>uR  
　　短期借款-担保借款 Bank loans - Short term - guaranteed y(iY  
　　一年内到期长期借款 Long term loans due within one year t~hTp K*  
　　一年内到期长期应付款 Long term payable due within one year ]rN#B-aAr  
　　长期借款 Bank loans - Long term cB XWfv4  
　　应付债券-债券面值 Bond payable - Par value a`!@+ 6yC  
　　应付债券-债券溢价 Bond payable - Excess WQ6"0*er  
　　应付债券-债券折价 Bond payable - Discount Nd@~>&F  
　　应付债券-应计利息 Bond payable - Accrued interest ,|h)bg7.  
　　长期应付款 Long term payable ypdT&5Mqb!  
　　专项应付款 Specific payable t9cl"
F=  
　　其他长期负债 Other long term liabilities
g[[;w*;z  
　　应交税金-所得税 Tax payable - income tax CU)|-*uiK  
　　应交税金-增值税 Tax payable - VAT k[kju%i4  
　　应交税金-营业税 Tax payable - business tax yZkyC'/  
　　应交税金-消费税 Tax payable - consumable tax Qk976  
　　应交税金-其他 Tax payable - others