[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 ;p\rgam  
　　固定资产减值准备 Impairment of fixed assets 8Yq6I>@!  
　　工程物资-专用材料 Project material - specific materials |Z 3POD"9  
　　工程物资-专用设备 Project material - specific equipment
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　　工程物资-预付大型设备款 Project material - prepaid for equipment FIU(2  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production by6E "7%  
　　在建工程 Construction in progress ]iLfe&f  
　　在建工程减值准备 Impairment of construction in progress t4s}w$4  
　　固定资产清理 Disposal of fixed assets 7Oxvq^[  
　　无形资产-专利权 Intangible assets - patent P!bm$h*3?  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how , is
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　　无形资产-商标权 Intangible assets - trademark rights
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　　无形资产-土地使用权 Intangible assets - land use rights
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　　无形资产-商誉 Intangible assets - goodwill `m'2RNSc+#  
　　无形资产减值准备 Impairment of intangible assets y ImriCT  
　　长期待摊费用 Deferred assets T/S-}|fhQ  
　　未确认融资费用 Unrecognized finance fees :^iR&`2~  
　　其他长期资产 Other long term assets >b*P
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　　递延税款借项 Deferred assets debits $a5K  
　　应付票据 Notes payable y'pG'"U]_  
　　应付帐款 Trade creditors miN(a; Q2P  
　　预收帐款 Adanvances from customers +o Q@E<)H  
　　代销商品款 Consignment-in payables 3v0
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　　其他应交款 Other payable to government yx/:<^"-$  
　　其他应付款 Other creditors p3x(:=
 
　　应付股利 Proposed dividends 8KoP aq  
　　待转资产价值 Donated assets >{GC@Cw  
　　预计负债 Accrued liabilities u4+VG5.rhT  
　　应付短期债券 Short-term debentures payable C5sV-UMR  
　　其他流动负债 Other current liabilities /[EI0~P  
　　预提费用 Accrued expenses [BV{=;iD  
　　应付工资 Payroll payable R~Xl(O  
　　应付福利费 Welfare payable ?+Qbr$]  
　　短期借款-抵押借款 Bank loans - Short term - pledged 'w9tZO\2  
　　短期借款-信用借款 Bank loans - Short term - credit dd4yS}yBlR  
　　短期借款-担保借款 Bank loans - Short term - guaranteed 5jjJQ'  
　　一年内到期长期借款 Long term loans due within one year C!Tl?>Tt  
　　一年内到期长期应付款 Long term payable due within one year qVM]$V#e  
　　长期借款 Bank loans - Long term yobi$mnsy!  
　　应付债券-债券面值 Bond payable - Par value CB|z{(&N  
　　应付债券-债券溢价 Bond payable - Excess 8:M~m]Z+|  
　　应付债券-债券折价 Bond payable - Discount oN _%oc  
　　应付债券-应计利息 Bond payable - Accrued interest q(uu;l[  
　　长期应付款 Long term payable 4L5Wa~5\  
　　专项应付款 Specific payable g?@(+\W  
　　其他长期负债 Other long term liabilities ! B)Em  
　　应交税金-所得税 Tax payable - income tax T\cdtjk  
　　应交税金-增值税 Tax payable - VAT 9U;) [R Mb  
　　应交税金-营业税 Tax payable - business tax $\P!
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　　应交税金-消费税 Tax payable - consumable tax D
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　　应交税金-其他 Tax payable - others