[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~{$QUl  
　　固定资产减值准备 Impairment of fixed assets 7l~d_<h  
　　工程物资-专用材料 Project material - specific materials BsJ d*-:X  
　　工程物资-专用设备 Project material - specific equipment &O:IRR7p  
　　工程物资-预付大型设备款 Project material - prepaid for equipment &P@dx=6d  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5>e
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　　在建工程 Construction in progress N-9Vx#i  
　　在建工程减值准备 Impairment of construction in progress 1#D&cx6  
　　固定资产清理 Disposal of fixed assets 1j!LK-  
　　无形资产-专利权 Intangible assets - patent O_kBAC-|R(  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how R'udC}  
　　无形资产-商标权 Intangible assets - trademark rights C2[* $ 1U  
　　无形资产-土地使用权 Intangible assets - land use rights D
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　　无形资产-商誉 Intangible assets - goodwill t{ R\\j  
　　无形资产减值准备 Impairment of intangible assets `;7eu=  
　　长期待摊费用 Deferred assets 6Kbc:wlR  
　　未确认融资费用 Unrecognized finance fees h|T_ k
 
　　其他长期资产 Other long term assets 0,z3A>C  
　　递延税款借项 Deferred assets debits j^Vr!y  
　　应付票据 Notes payable D["~G v  
　　应付帐款 Trade creditors RI[=N:C^  
　　预收帐款 Adanvances from customers @F-InfB8.  
　　代销商品款 Consignment-in payables S /kM
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　　其他应交款 Other payable to government e}u68|\EC  
　　其他应付款 Other creditors >STAPrBp+  
　　应付股利 Proposed dividends 5OR2\h!XZt  
　　待转资产价值 Donated assets Ki,SFww8r  
　　预计负债 Accrued liabilities 0{q>'dv  
　　应付短期债券 Short-term debentures payable 2:6W_[7l!  
　　其他流动负债 Other current liabilities wigs1  
　　预提费用 Accrued expenses o _G,Ph!7  
　　应付工资 Payroll payable ieL7jN,'m  
　　应付福利费 Welfare payable ;K$ !
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　　短期借款-抵押借款 Bank loans - Short term - pledged tpY]Mz[ J  
　　短期借款-信用借款 Bank loans - Short term - credit O)jpnNz  
　　短期借款-担保借款 Bank loans - Short term - guaranteed @|2L> N  
　　一年内到期长期借款 Long term loans due within one year l+vD`aJ3  
　　一年内到期长期应付款 Long term payable due within one year :Rftn6!  
　　长期借款 Bank loans - Long term nZbINhls  
　　应付债券-债券面值 Bond payable - Par value ;J>upI  
　　应付债券-债券溢价 Bond payable - Excess @CTSvTt$  
　　应付债券-债券折价 Bond payable - Discount Sf>#Zqj/  
　　应付债券-应计利息 Bond payable - Accrued interest cs]h+yE  
　　长期应付款 Long term payable wwuM!Z+  
　　专项应付款 Specific payable @,:6wKMc  
　　其他长期负债 Other long term liabilities 'nMj<:0wlD  
　　应交税金-所得税 Tax payable - income tax -`8pahI  
　　应交税金-增值税 Tax payable - VAT X3dXRDB'  
　　应交税金-营业税 Tax payable - business tax h]>QGX[kC  
　　应交税金-消费税 Tax payable - consumable tax Ov-Y.+L:  
　　应交税金-其他 Tax payable - others