[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 s$M(-"mg  
　　固定资产减值准备 Impairment of fixed assets ~c)&9'  
　　工程物资-专用材料 Project material - specific materials m{q'RAw  
　　工程物资-专用设备 Project material - specific equipment ` Ig5*X4|  
　　工程物资-预付大型设备款 Project material - prepaid for equipment $_.t'8F  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S=qh7ML  
　　在建工程 Construction in progress ~,)jZ-f w  
　　在建工程减值准备 Impairment of construction in progress +C SpL2@  
　　固定资产清理 Disposal of fixed assets [q9B"@X  
　　无形资产-专利权 Intangible assets - patent d(
v"{N}  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how SXL3>-Z E  
　　无形资产-商标权 Intangible assets - trademark rights ;.}L#'0j  
　　无形资产-土地使用权 Intangible assets - land use rights tMl y*E  
　　无形资产-商誉 Intangible assets - goodwill (|QJ[@?q  
　　无形资产减值准备 Impairment of intangible assets si0}b~t  
　　长期待摊费用 Deferred assets | eBwcC#^  
　　未确认融资费用 Unrecognized finance fees "Z@P&jl  
　　其他长期资产 Other long term assets x=*&#;Y|  
　　递延税款借项 Deferred assets debits rS1gFGrj  
　　应付票据 Notes payable @O#!W]6NT6  
　　应付帐款 Trade creditors B!RfPk1B<*  
　　预收帐款 Adanvances from customers w'@gzK  
　　代销商品款 Consignment-in payables l(>6Yq  
　　其他应交款 Other payable to government ](r}`u%}y  
　　其他应付款 Other creditors `D+zX
 
　　应付股利 Proposed dividends ]Uv,}W  
　　待转资产价值 Donated assets i~u4v3r=  
　　预计负债 Accrued liabilities nb_/1{F  
　　应付短期债券 Short-term debentures payable V(S7mA:T  
　　其他流动负债 Other current liabilities T@W:@,34  
　　预提费用 Accrued expenses OUulG16kK  
　　应付工资 Payroll payable YSnh2 Bq  
　　应付福利费 Welfare payable ^+(5 [z  
　　短期借款-抵押借款 Bank loans - Short term - pledged /M2in]oH  
　　短期借款-信用借款 Bank loans - Short term - credit tc~gn!"  
　　短期借款-担保借款 Bank loans - Short term - guaranteed B}"R@;N  
　　一年内到期长期借款 Long term loans due within one year 8Ths"zwn  
　　一年内到期长期应付款 Long term payable due within one year hU
MG}<  
　　长期借款 Bank loans - Long term wv\X  
　　应付债券-债券面值 Bond payable - Par value 
Ca |}i+  
　　应付债券-债券溢价 Bond payable - Excess PD&e6;rj;  
　　应付债券-债券折价 Bond payable - Discount s$fM,l:!  
　　应付债券-应计利息 Bond payable - Accrued interest 0+\725DJ  
　　长期应付款 Long term payable B!'K20"gF  
　　专项应付款 Specific payable VzG|Xtco[  
　　其他长期负债 Other long term liabilities ?m)<kY  
　　应交税金-所得税 Tax payable - income tax fJ}e  
　　应交税金-增值税 Tax payable - VAT u&~Xgq5[  
　　应交税金-营业税 Tax payable - business tax v H
HgZ  
　　应交税金-消费税 Tax payable - consumable tax /?81Ypt  
　　应交税金-其他 Tax payable - others