[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 r*N:-I~z  
　　固定资产减值准备 Impairment of fixed assets 1HskY| X  
　　工程物资-专用材料 Project material - specific materials 'v* =}k  
　　工程物资-专用设备 Project material - specific equipment 'BpK(PlUh  
　　工程物资-预付大型设备款 Project material - prepaid for equipment -i V&-oP  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production G`ZpFg0Y  
　　在建工程 Construction in progress @%IZKYfc~  
　　在建工程减值准备 Impairment of construction in progress oylY1~~}0K  
　　固定资产清理 Disposal of fixed assets Vpt)?];P  
　　无形资产-专利权 Intangible assets - patent Z 7t0=U  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how {lT9gJ+  
　　无形资产-商标权 Intangible assets - trademark rights 3uwu}aw  
　　无形资产-土地使用权 Intangible assets - land use rights  LS,/EGJ  
　　无形资产-商誉 Intangible assets - goodwill 0J_ AX   
　　无形资产减值准备 Impairment of intangible assets XrYMv WT  
　　长期待摊费用 Deferred assets Nb>|9nu O  
　　未确认融资费用 Unrecognized finance fees R@5jEf  
　　其他长期资产 Other long term assets ::g"dRS<v  
　　递延税款借项 Deferred assets debits ~cz]Rhq  
　　应付票据 Notes payable )pjd*+V  
　　应付帐款 Trade creditors E8T4Nh_  
　　预收帐款 Adanvances from customers o*:VG\#Z6  
　　代销商品款 Consignment-in payables =5b5d  
　　其他应交款 Other payable to government yHurt>
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　　其他应付款 Other creditors <&n
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　　应付股利 Proposed dividends KwN o/x| v  
　　待转资产价值 Donated assets
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　　预计负债 Accrued liabilities g.kpUs  
　　应付短期债券 Short-term debentures payable ?1x BhKq  
　　其他流动负债 Other current liabilities tV9W4`Z2q  
　　预提费用 Accrued expenses o$'Fz[U  
　　应付工资 Payroll payable Ms<^_\iPN  
　　应付福利费 Welfare payable
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　　短期借款-抵押借款 Bank loans - Short term - pledged <]b}R;9v  
　　短期借款-信用借款 Bank loans - Short term - credit nSz Fs(]f  
　　短期借款-担保借款 Bank loans - Short term - guaranteed p)f OAr
 
　　一年内到期长期借款 Long term loans due within one year  @zEEX9U  
　　一年内到期长期应付款 Long term payable due within one year /R8>f  
　　长期借款 Bank loans - Long term I--WS[  
　　应付债券-债券面值 Bond payable - Par value Un]`
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　　应付债券-债券溢价 Bond payable - Excess aa_&WHXkt  
　　应付债券-债券折价 Bond payable - Discount
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　　应付债券-应计利息 Bond payable - Accrued interest xB68RQe)  
　　长期应付款 Long term payable ZFOYYht  
　　专项应付款 Specific payable (s %T18  
　　其他长期负债 Other long term liabilities ~=Z&l  
　　应交税金-所得税 Tax payable - income tax &vj+3<2  
　　应交税金-增值税 Tax payable - VAT /SY40;k:  
　　应交税金-营业税 Tax payable - business tax l#7,<@)  
　　应交税金-消费税 Tax payable - consumable tax Z_iu^ Q  
　　应交税金-其他 Tax payable - others