[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 Q<"[C 1Lj  
　　固定资产减值准备 Impairment of fixed assets ~H /2R  
　　工程物资-专用材料 Project material - specific materials j 6)Y   
　　工程物资-专用设备 Project material - specific equipment !~iGu\y  
　　工程物资-预付大型设备款 Project material - prepaid for equipment PX,rWkOce  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cu7(.  
　　在建工程 Construction in progress E^Gg '
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　　在建工程减值准备 Impairment of construction in progress SZ!=`a]  
　　固定资产清理 Disposal of fixed assets 2WBq  
　　无形资产-专利权 Intangible assets - patent n(;:*<Rh  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how  _^t-9  
　　无形资产-商标权 Intangible assets - trademark rights M8;lLcg u.  
　　无形资产-土地使用权 Intangible assets - land use rights "^CXY3v  
　　无形资产-商誉 Intangible assets - goodwill \gO,hST  
　　无形资产减值准备 Impairment of intangible assets %i0\1hhV<  
　　长期待摊费用 Deferred assets hfM;/  
　　未确认融资费用 Unrecognized finance fees Rm>^tu -  
　　其他长期资产 Other long term assets +8P,s[0<R_  
　　递延税款借项 Deferred assets debits 8Jr?ZDf`  
　　应付票据 Notes payable 'c` jyn  
　　应付帐款 Trade creditors /2uQCw&x-  
　　预收帐款 Adanvances from customers W?RE'QV8  
　　代销商品款 Consignment-in payables ;3ft1  
　　其他应交款 Other payable to government ! .X.tc  
　　其他应付款 Other creditors m}Y
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　　应付股利 Proposed dividends +|RB0}hFS-  
　　待转资产价值 Donated assets 9s$U%F6}  
　　预计负债 Accrued liabilities Y:QD  
　　应付短期债券 Short-term debentures payable mxG]kqi  
　　其他流动负债 Other current liabilities g@v s*xE  
　　预提费用 Accrued expenses g:)DNy  
　　应付工资 Payroll payable UVuDQ  
　　应付福利费 Welfare payable `s HuM*  
　　短期借款-抵押借款 Bank loans - Short term - pledged E+xuWdp.*  
　　短期借款-信用借款 Bank loans - Short term - credit 6L4$vJ  
　　短期借款-担保借款 Bank loans - Short term - guaranteed ~=n#}{/  
　　一年内到期长期借款 Long term loans due within one year |;vi*u  
　　一年内到期长期应付款 Long term payable due within one year #;tT8[Ewuw  
　　长期借款 Bank loans - Long term H=MCjh&$q  
　　应付债券-债券面值 Bond payable - Par value %Z]'!X  
　　应付债券-债券溢价 Bond payable - Excess 12`_;[37  
　　应付债券-债券折价 Bond payable - Discount O}ejWP8>  
　　应付债券-应计利息 Bond payable - Accrued interest %Kb9tHg  
　　长期应付款 Long term payable kJK,6mN  
　　专项应付款 Specific payable SAv<&  
　　其他长期负债 Other long term liabilities ?w&SW{ I  
　　应交税金-所得税 Tax payable - income tax (jWss V1  
　　应交税金-增值税 Tax payable - VAT :
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　　应交税金-营业税 Tax payable - business tax TYgQJW?  
　　应交税金-消费税 Tax payable - consumable tax j6}R7$JR  
　　应交税金-其他 Tax payable - others