[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 l
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　　固定资产减值准备 Impairment of fixed assets #uSK#>H_!  
　　工程物资-专用材料 Project material - specific materials 8-m 3e  
　　工程物资-专用设备 Project material - specific equipment AEY$@!8  
　　工程物资-预付大型设备款 Project material - prepaid for equipment [#Y' dFQ  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production VPt9QL(  
　　在建工程 Construction in progress %Tv^GP{}  
　　在建工程减值准备 Impairment of construction in progress R_^/,^1  
　　固定资产清理 Disposal of fixed assets v?%LQKO  
　　无形资产-专利权 Intangible assets - patent 3GF2eS$$P  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how MoD?2J  
　　无形资产-商标权 Intangible assets - trademark rights WF2NG;f=  
　　无形资产-土地使用权 Intangible assets - land use rights ]ab#q=  
　　无形资产-商誉 Intangible assets - goodwill
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　　无形资产减值准备 Impairment of intangible assets qj!eLA-aD  
　　长期待摊费用 Deferred assets 5rb-U7 /  
　　未确认融资费用 Unrecognized finance fees sYqgXE.  
　　其他长期资产 Other long term assets EF#QH _X  
　　递延税款借项 Deferred assets debits YuQ~AE'i  
　　应付票据 Notes payable 6.5wZN9<|  
　　应付帐款 Trade creditors +f>cxA  
　　预收帐款 Adanvances from customers Kc #|Z  
　　代销商品款 Consignment-in payables 6BocGo({  
　　其他应交款 Other payable to government )55\4<ty  
　　其他应付款 Other creditors N>|XS ,  
　　应付股利 Proposed dividends +pf5\#l?  
　　待转资产价值 Donated assets H6K`\8/SeN  
　　预计负债 Accrued liabilities ]E3 <UR  
　　应付短期债券 Short-term debentures payable  Ow:1?Z{4  
　　其他流动负债 Other current liabilities BQ /PGY>  
　　预提费用 Accrued expenses kkS~4?-*  
　　应付工资 Payroll payable y<- _(^  
　　应付福利费 Welfare payable AQss4[\Dx  
　　短期借款-抵押借款 Bank loans - Short term - pledged P:C2G(V1AR  
　　短期借款-信用借款 Bank loans - Short term - credit &
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　　短期借款-担保借款 Bank loans - Short term - guaranteed krB'9r<wa`  
　　一年内到期长期借款 Long term loans due within one year oH#v6{y  
　　一年内到期长期应付款 Long term payable due within one year D)Q)NI  
　　长期借款 Bank loans - Long term H={&3poBz  
　　应付债券-债券面值 Bond payable - Par value +*}{`L- :  
　　应付债券-债券溢价 Bond payable - Excess N@x g:xr  
　　应付债券-债券折价 Bond payable - Discount jZpa0grA  
　　应付债券-应计利息 Bond payable - Accrued interest e5?PkFV^a1  
　　长期应付款 Long term payable ;`dh fcU  
　　专项应付款 Specific payable t*G /]  
　　其他长期负债 Other long term liabilities ua5?(,E`']  
　　应交税金-所得税 Tax payable - income tax ?wb+L  
　　应交税金-增值税 Tax payable - VAT _Ov;4nt!  
　　应交税金-营业税 Tax payable - business tax pZ(Fx&fy  
　　应交税金-消费税 Tax payable - consumable tax 'zZcn" +!  
　　应交税金-其他 Tax payable - others