[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 qi&D+~Gv!  
　　固定资产减值准备 Impairment of fixed assets 'l|R5   
　　工程物资-专用材料 Project material - specific materials 'y.Jc S!|  
　　工程物资-专用设备 Project material - specific equipment %l]Rh/VPn?  
　　工程物资-预付大型设备款 Project material - prepaid for equipment >fH*XP>(  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +;dXDZ2  
　　在建工程 Construction in progress };r|}v !~_  
　　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 [zQWyDu  
　　无形资产-专利权 Intangible assets - patent +xZQJeKb  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how ?Wa<AFXQ  
　　无形资产-商标权 Intangible assets - trademark rights bK4&=#Zh  
　　无形资产-土地使用权 Intangible assets - land use rights U<[jT=L  
　　无形资产-商誉 Intangible assets - goodwill pv&^D,H,  
　　无形资产减值准备 Impairment of intangible assets &\^r Qi/tf  
　　长期待摊费用 Deferred assets {fU?idY)c  
　　未确认融资费用 Unrecognized finance fees =!CU $g  
　　其他长期资产 Other long term assets P6YQK+  
　　递延税款借项 Deferred assets debits ?mU\ N0o  
　　应付票据 Notes payable h>klTPM>  
　　应付帐款 Trade creditors SO3cY#i z"  
　　预收帐款 Adanvances from customers 88l,&2q  
　　代销商品款 Consignment-in payables h55>{)(E  
　　其他应交款 Other payable to government . :a<2sp6  
　　其他应付款 Other creditors #ib^Kg  
　　应付股利 Proposed dividends aM
J;bQD  
　　待转资产价值 Donated assets 6,+nRiZ  
　　预计负债 Accrued liabilities 2+:'0Krc  
　　应付短期债券 Short-term debentures payable )xt4Wk/  
　　其他流动负债 Other current liabilities Q'K$L9q  
　　预提费用 Accrued expenses
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　　应付工资 Payroll payable YB5dnS"n  
　　应付福利费 Welfare payable qfrNi1\9-  
　　短期借款-抵押借款 Bank loans - Short term - pledged X;VQEDMPU  
　　短期借款-信用借款 Bank loans - Short term - credit pj; I)-d/  
　　短期借款-担保借款 Bank loans - Short term - guaranteed 'zxoRc-b@N  
　　一年内到期长期借款 Long term loans due within one year hcyO97@r  
　　一年内到期长期应付款 Long term payable due within one year wa ky<w,  
　　长期借款 Bank loans - Long term 6/1$<!WH  
　　应付债券-债券面值 Bond payable - Par value zCV7%,H~  
　　应付债券-债券溢价 Bond payable - Excess LT_iS^&1  
　　应付债券-债券折价 Bond payable - Discount 6Dst;:  
　　应付债券-应计利息 Bond payable - Accrued interest 8r^ ~0nm  
　　长期应付款 Long term payable X;!~<~@Y  
　　专项应付款 Specific payable j?-R]^-5  
　　其他长期负债 Other long term liabilities y@;%Uv&  
　　应交税金-所得税 Tax payable - income tax Js{=i>D  
　　应交税金-增值税 Tax payable - VAT mCdgKr|n  
　　应交税金-营业税 Tax payable - business tax "U8S81'  
　　应交税金-消费税 Tax payable - consumable tax qyyq&  
　　应交税金-其他 Tax payable - others