[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 a%-P^M;a2  
　　固定资产减值准备 Impairment of fixed assets ZR3x;$I~4  
　　工程物资-专用材料 Project material - specific materials Xjal6e)[  
　　工程物资-专用设备 Project material - specific equipment XMM@EN  
　　工程物资-预付大型设备款 Project material - prepaid for equipment tVN#i  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production  4^L+LY  
　　在建工程 Construction in progress \@kY2,I V  
　　在建工程减值准备 Impairment of construction in progress Z' 0Gd@/  
　　固定资产清理 Disposal of fixed assets _J51:pi  
　　无形资产-专利权 Intangible assets - patent *n)3y.s  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how VxOrrs7Z  
　　无形资产-商标权 Intangible assets - trademark rights T~k 5` ~\(  
　　无形资产-土地使用权 Intangible assets - land use rights
9 's/~T  
　　无形资产-商誉 Intangible assets - goodwill MK]S205{  
　　无形资产减值准备 Impairment of intangible assets S-8O9  
　　长期待摊费用 Deferred assets 1R/=as,R  
　　未确认融资费用 Unrecognized finance fees &8C
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　　其他长期资产 Other long term assets VY'#>k}}  
　　递延税款借项 Deferred assets debits :B=p%C  
　　应付票据 Notes payable T x_n$ &   
　　应付帐款 Trade creditors
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　　预收帐款 Adanvances from customers 4"e7 43(  
　　代销商品款 Consignment-in payables ^Slwg|t*~P  
　　其他应交款 Other payable to government ?Rl?Pp=>  
　　其他应付款 Other creditors c7jft|4S  
　　应付股利 Proposed dividends .Lrdw3(  
　　待转资产价值 Donated assets uBk$zs  
　　预计负债 Accrued liabilities Dg_/Iu>OAE  
　　应付短期债券 Short-term debentures payable dG|srgk+  
　　其他流动负债 Other current liabilities ;bd\XHwMUP  
　　预提费用 Accrued expenses 7 :s6W%W1*  
　　应付工资 Payroll payable xA nAW  
　　应付福利费 Welfare payable Aa&3x~3+  
　　短期借款-抵押借款 Bank loans - Short term - pledged z(^p@&r)F  
　　短期借款-信用借款 Bank loans - Short term - credit x3L3K/qMg  
　　短期借款-担保借款 Bank loans - Short term - guaranteed {y|y68y0+  
　　一年内到期长期借款 Long term loans due within one year EIl _QV6  
　　一年内到期长期应付款 Long term payable due within one year %@U<|9 %ua  
　　长期借款 Bank loans - Long term voaRh@DZ%/  
　　应付债券-债券面值 Bond payable - Par value 5I{YsM  
　　应付债券-债券溢价 Bond payable - Excess FXFQ@q*}v  
　　应付债券-债券折价 Bond payable - Discount :Ke~b_$Uy-  
　　应付债券-应计利息 Bond payable - Accrued interest H7)(<6b,z  
　　长期应付款 Long term payable vKDPg p<j  
　　专项应付款 Specific payable U %Aj~K^b  
　　其他长期负债 Other long term liabilities WKpHb:H  
　　应交税金-所得税 Tax payable - income tax $g#j,  
　　应交税金-增值税 Tax payable - VAT hNFMuv  
　　应交税金-营业税 Tax payable - business tax bTKzwNx  
　　应交税金-消费税 Tax payable - consumable tax SDV} bN  
　　应交税金-其他 Tax payable - others