[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 2O0</^Z%E  
　　固定资产减值准备 Impairment of fixed assets )'`@rq!  
　　工程物资-专用材料 Project material - specific materials .WW|v  
　　工程物资-专用设备 Project material - specific equipment vt}A6mF  
　　工程物资-预付大型设备款 Project material - prepaid for equipment Njs'v;-K  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production <GoZ>  
　　在建工程 Construction in progress nkz^^q`5l7  
　　在建工程减值准备 Impairment of construction in progress m?`$NJST  
　　固定资产清理 Disposal of fixed assets 2B]mD-~  
　　无形资产-专利权 Intangible assets - patent HO39>:c  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how M}9PicI?7  
　　无形资产-商标权 Intangible assets - trademark rights l`*R !\  
　　无形资产-土地使用权 Intangible assets - land use rights 
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　　无形资产-商誉 Intangible assets - goodwill qLm g18  
　　无形资产减值准备 Impairment of intangible assets [L>AU; :  
　　长期待摊费用 Deferred assets lf2(h4[1R  
　　未确认融资费用 Unrecognized finance fees ~ 6Hi"
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　　其他长期资产 Other long term assets fMRMQR=6B  
　　递延税款借项 Deferred assets debits (Bu-o((N@0  
　　应付票据 Notes payable ~a.ei^r  
　　应付帐款 Trade creditors IL<@UWs6  
　　预收帐款 Adanvances from customers 6
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　　代销商品款 Consignment-in payables (rjv3=9\3  
　　其他应交款 Other payable to government MH_3nN  
　　其他应付款 Other creditors 7By&cdl  
　　应付股利 Proposed dividends !a9/8U_>XF  
　　待转资产价值 Donated assets b$eZ>X  
　　预计负债 Accrued liabilities 'E1m-kJz  
　　应付短期债券 Short-term debentures payable Blv@u?  
　　其他流动负债 Other current liabilities b`DPf@p^kc  
　　预提费用 Accrued expenses -{S:sK.o  
　　应付工资 Payroll payable T3^(I~03  
　　应付福利费 Welfare payable 3[iHe+U(  
　　短期借款-抵押借款 Bank loans - Short term - pledged  :O{ ZZ  
　　短期借款-信用借款 Bank loans - Short term - credit A$o?_  
　　短期借款-担保借款 Bank loans - Short term - guaranteed xX{gm'3UYa  
　　一年内到期长期借款 Long term loans due within one year $oH?7sj  
　　一年内到期长期应付款 Long term payable due within one year B}Sl1)E  
　　长期借款 Bank loans - Long term !"N-To-c  
　　应付债券-债券面值 Bond payable - Par value # ,27,#  
　　应付债券-债券溢价 Bond payable - Excess 0o-KjX?kP  
　　应付债券-债券折价 Bond payable - Discount %8T"h  
　　应付债券-应计利息 Bond payable - Accrued interest G^_fbrZjN  
　　长期应付款 Long term payable Dbv KpM H
 
　　专项应付款 Specific payable _0qp!-l }  
　　其他长期负债 Other long term liabilities dz yp:\&9  
　　应交税金-所得税 Tax payable - income tax )nA fT0()0  
　　应交税金-增值税 Tax payable - VAT I?%iJ%  
　　应交税金-营业税 Tax payable - business tax yX|0R H  
　　应交税金-消费税 Tax payable - consumable tax MbjMO"}  
　　应交税金-其他 Tax payable - others