[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
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　　固定资产减值准备 Impairment of fixed assets J;7O`5J  
　　工程物资-专用材料 Project material - specific materials 38eeRo  
　　工程物资-专用设备 Project material - specific equipment giz#(61j^  
　　工程物资-预付大型设备款 Project material - prepaid for equipment |0/~7l  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production E14Dq#L  
　　在建工程 Construction in progress m|+g_JZ  
　　在建工程减值准备 Impairment of construction in progress =`
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　　固定资产清理 Disposal of fixed assets m%km@G$  
　　无形资产-专利权 Intangible assets - patent }W k!):=y  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how 4&([<gyR<  
　　无形资产-商标权 Intangible assets - trademark rights S-k:+4  
　　无形资产-土地使用权 Intangible assets - land use rights cp
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　　无形资产-商誉 Intangible assets - goodwill IXef}%1N?  
　　无形资产减值准备 Impairment of intangible assets <;Bv6.Z  
　　长期待摊费用 Deferred assets *_7%n-k  
　　未确认融资费用 Unrecognized finance fees :;]iUjiC8  
　　其他长期资产 Other long term assets Ljjuf=]  
　　递延税款借项 Deferred assets debits !z]2+  
　　应付票据 Notes payable 2bk~6Osp  
　　应付帐款 Trade creditors n
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　　预收帐款 Adanvances from customers
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　　代销商品款 Consignment-in payables 7}e73  
　　其他应交款 Other payable to government rt[w yz8  
　　其他应付款 Other creditors qE&R.I!o  
　　应付股利 Proposed dividends 9vZD?6D,n  
　　待转资产价值 Donated assets <wZ2S3RNA  
　　预计负债 Accrued liabilities xMu[#\Vc  
　　应付短期债券 Short-term debentures payable XNJPf) T  
　　其他流动负债 Other current liabilities kq kj.#u  
　　预提费用 Accrued expenses usR:-1{  
　　应付工资 Payroll payable t$lO~~atr  
　　应付福利费 Welfare payable 9c@."O`  
　　短期借款-抵押借款 Bank loans - Short term - pledged a.yCd/  
　　短期借款-信用借款 Bank loans - Short term - credit ``Wf%~  
　　短期借款-担保借款 Bank loans - Short term - guaranteed 93*MY7j}  
　　一年内到期长期借款 Long term loans due within one year j!:^+F/  
　　一年内到期长期应付款 Long term payable due within one year 0qj:v"~ Q  
　　长期借款 Bank loans - Long term Ej]:j8^W  
　　应付债券-债券面值 Bond payable - Par value -6OgM}  
　　应付债券-债券溢价 Bond payable - Excess "NgfdLz  
　　应付债券-债券折价 Bond payable - Discount Io81zA  
　　应付债券-应计利息 Bond payable - Accrued interest :Ej#qYi  
　　长期应付款 Long term payable U- UD27  
　　专项应付款 Specific payable V6C*d:  
　　其他长期负债 Other long term liabilities + q/ j  
　　应交税金-所得税 Tax payable - income tax V_T.#"C4=z  
　　应交税金-增值税 Tax payable - VAT Hq*\,`b&  
　　应交税金-营业税 Tax payable - business tax Xv%1W? >@/  
　　应交税金-消费税 Tax payable - consumable tax {m)$b  
　　应交税金-其他 Tax payable - others