[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 '0H+2  
　　固定资产减值准备 Impairment of fixed assets 5zpk6FR$  
　　工程物资-专用材料 Project material - specific materials }O2hhh_  
　　工程物资-专用设备 Project material - specific equipment wa<@bub  
　　工程物资-预付大型设备款 Project material - prepaid for equipment -5p=gO  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]!YzbvoR  
　　在建工程 Construction in progress :b=`sUn<X+  
　　在建工程减值准备 Impairment of construction in progress |xQj2?_z*  
　　固定资产清理 Disposal of fixed assets m oFK/5cJ  
　　无形资产-专利权 Intangible assets - patent s]L`&fY]O  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how hx)Ed  
　　无形资产-商标权 Intangible assets - trademark rights .w$v<y6C  
　　无形资产-土地使用权 Intangible assets - land use rights iA^w2K  
　　无形资产-商誉 Intangible assets - goodwill PwF}yxkI  
　　无形资产减值准备 Impairment of intangible assets p]!,BoZL  
　　长期待摊费用 Deferred assets WHbvb3'  
　　未确认融资费用 Unrecognized finance fees . Nog.  
　　其他长期资产 Other long term assets }xLwv=Ia  
　　递延税款借项 Deferred assets debits |+!Jr_ By  
　　应付票据 Notes payable 8C,?Ai<ro  
　　应付帐款 Trade creditors ]a_;*Xq8d  
　　预收帐款 Adanvances from customers jJ55Az?t:  
　　代销商品款 Consignment-in payables &`@,mUi{Ac  
　　其他应交款 Other payable to government Ma-^
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　　其他应付款 Other creditors bn<&Xe  
　　应付股利 Proposed dividends CFul_qZ/e  
　　待转资产价值 Donated assets
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　　预计负债 Accrued liabilities `E!t,*(*E  
　　应付短期债券 Short-term debentures payable gQ?>%t]  
　　其他流动负债 Other current liabilities J4`08,  
　　预提费用 Accrued expenses >/e#Z h  
　　应付工资 Payroll payable =C`v+NPM)|  
　　应付福利费 Welfare payable He#+zE;  
　　短期借款-抵押借款 Bank loans - Short term - pledged zXcSE"   
　　短期借款-信用借款 Bank loans - Short term - credit xBB:b\  
　　短期借款-担保借款 Bank loans - Short term - guaranteed %3xH<$Gq5  
　　一年内到期长期借款 Long term loans due within one year iY
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　　一年内到期长期应付款 Long term payable due within one year yaR|d3ef?4  
　　长期借款 Bank loans - Long term  M?}2  
　　应付债券-债券面值 Bond payable - Par value *ZN"+wf\  
　　应付债券-债券溢价 Bond payable - Excess Aba6/  
　　应付债券-债券折价 Bond payable - Discount Qx.E+n\  
　　应付债券-应计利息 Bond payable - Accrued interest >#!n"i;  
　　长期应付款 Long term payable m?[F)<~a  
　　专项应付款 Specific payable AN
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　　其他长期负债 Other long term liabilities NNe'5q9  
　　应交税金-所得税 Tax payable - income tax Dm 'Q&  
　　应交税金-增值税 Tax payable - VAT 4RTEXoXs  
　　应交税金-营业税 Tax payable - business tax c%xxsq2n  
　　应交税金-消费税 Tax payable - consumable tax OEB_LI'  
　　应交税金-其他 Tax payable - others