[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 U^YPL,m1  
　　固定资产减值准备 Impairment of fixed assets dog,vUu  
　　工程物资-专用材料 Project material - specific materials lxz %bC@  
　　工程物资-专用设备 Project material - specific equipment [T^6Kzz  
　　工程物资-预付大型设备款 Project material - prepaid for equipment UetmO`qju  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production A+l"  
　　在建工程 Construction in progress }rQ*!2Y?  
　　在建工程减值准备 Impairment of construction in progress 37[C^R!1c  
　　固定资产清理 Disposal of fixed assets a;zcAeX  
　　无形资产-专利权 Intangible assets - patent V&nN/CF  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how >@%!r  
　　无形资产-商标权 Intangible assets - trademark rights ;'Q{ ywr  
　　无形资产-土地使用权 Intangible assets - land use rights qXF"1f_+  
　　无形资产-商誉 Intangible assets - goodwill Fi`:G}   
　　无形资产减值准备 Impairment of intangible assets pqr"x2=.  
　　长期待摊费用 Deferred assets NAU<?q<)  
　　未确认融资费用 Unrecognized finance fees p~b$+8#+  
　　其他长期资产 Other long term assets Ii 8jY_  
　　递延税款借项 Deferred assets debits [KKo
EZ  
　　应付票据 Notes payable `2oi~^.  
　　应付帐款 Trade creditors L!G3u/  
　　预收帐款 Adanvances from customers "<(~  
　　代销商品款 Consignment-in payables ] QEw\4M?=  
　　其他应交款 Other payable to government {8MF !CG]  
　　其他应付款 Other creditors Ll`apKr  
　　应付股利 Proposed dividends `otQ'e~+t  
　　待转资产价值 Donated assets d] ^i1
 
　　预计负债 Accrued liabilities k$>T(smh  
　　应付短期债券 Short-term debentures payable @e7+d@O<  
　　其他流动负债 Other current liabilities 3YRzBf:h  
　　预提费用 Accrued expenses U_~~PCi  
　　应付工资 Payroll payable 2P =;r:cx  
　　应付福利费 Welfare payable E$wB bm  
　　短期借款-抵押借款 Bank loans - Short term - pledged Pla EI p  
　　短期借款-信用借款 Bank loans - Short term - credit GND[f}  
　　短期借款-担保借款 Bank loans - Short term - guaranteed 0>`69&;g|  
　　一年内到期长期借款 Long term loans due within one year 9<ayQ*  
　　一年内到期长期应付款 Long term payable due within one year zyr6Tv61U  
　　长期借款 Bank loans - Long term z|2liQrf+  
　　应付债券-债券面值 Bond payable - Par value 4HJrR^  
　　应付债券-债券溢价 Bond payable - Excess b+hY^$//  
　　应付债券-债券折价 Bond payable - Discount =jN] ckn  
　　应付债券-应计利息 Bond payable - Accrued interest e'Pa@]VaC  
　　长期应付款 Long term payable 4
l*&3Ar  
　　专项应付款 Specific payable 7,zARWB!?  
　　其他长期负债 Other long term liabilities * y B-N;I  
　　应交税金-所得税 Tax payable - income tax q|l|gY1g)  
　　应交税金-增值税 Tax payable - VAT 1
W u  
　　应交税金-营业税 Tax payable - business tax y ^\8x^E
g  
　　应交税金-消费税 Tax payable - consumable tax {JgN^R<5<f  
　　应交税金-其他 Tax payable - others