[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 Zb(E:~h\  
　　固定资产减值准备 Impairment of fixed assets [$pmPr2  
　　工程物资-专用材料 Project material - specific materials q*,Q5  
　　工程物资-专用设备 Project material - specific equipment |~ WYEh  
　　工程物资-预付大型设备款 Project material - prepaid for equipment gY(1,+0-  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production OR:[J5M)  
　　在建工程 Construction in progress v?%LQKO  
　　在建工程减值准备 Impairment of construction in progress aBhV3Fd[B  
　　固定资产清理 Disposal of fixed assets q
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　　无形资产-专利权 Intangible assets - patent LvcuZZ`1a  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how p j0fM{E  
　　无形资产-商标权 Intangible assets - trademark rights .6 3=(o  
　　无形资产-土地使用权 Intangible assets - land use rights Ha%F"V*  
　　无形资产-商誉 Intangible assets - goodwill !4WEk  
　　无形资产减值准备 Impairment of intangible assets }u%"$[I}  
　　长期待摊费用 Deferred assets %y&]'A  
　　未确认融资费用 Unrecognized finance fees hN3u@P^  
　　其他长期资产 Other long term assets :P$#M C  
　　递延税款借项 Deferred assets debits DVlJ*A  
　　应付票据 Notes payable Iy';x  
　　应付帐款 Trade creditors ?P/AC$:|I  
　　预收帐款 Adanvances from customers z x@$RS+]  
　　代销商品款 Consignment-in payables pXu/(&?  
　　其他应交款 Other payable to government z[C3  
　　其他应付款 Other creditors +pf5\#l?  
　　应付股利 Proposed dividends H6K`\8/SeN  
　　待转资产价值 Donated assets ]E3 <UR  
　　预计负债 Accrued liabilities  Ow:1?Z{4  
　　应付短期债券 Short-term debentures payable oFDz;6  
　　其他流动负债 Other current liabilities
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　　预提费用 Accrued expenses G_ >G'2  
　　应付工资 Payroll payable S QY"OBo<e  
　　应付福利费 Welfare payable -)
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　　短期借款-抵押借款 Bank loans - Short term - pledged -oyO+1V  
　　短期借款-信用借款 Bank loans - Short term - credit M6rc!K  
　　短期借款-担保借款 Bank loans - Short term - guaranteed ~6aCfbu%V  
　　一年内到期长期借款 Long term loans due within one year geM6G$V&  
　　一年内到期长期应付款 Long term payable due within one year >\2:
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　　长期借款 Bank loans - Long term }7s>B24J  
　　应付债券-债券面值 Bond payable - Par value 2-'Opu  
　　应付债券-债券溢价 Bond payable - Excess CSTI?A"P  
　　应付债券-债券折价 Bond payable - Discount J~#$J&iKh  
　　应付债券-应计利息 Bond payable - Accrued interest X[](Kj^`<  
　　长期应付款 Long term payable ~Rpm-^  
　　专项应付款 Specific payable V0*3;n  
　　其他长期负债 Other long term liabilities ~rD={&0  
　　应交税金-所得税 Tax payable - income tax C3'rtY.  
　　应交税金-增值税 Tax payable - VAT rJJ[X4$  
　　应交税金-营业税 Tax payable - business tax amWD-0V  
　　应交税金-消费税 Tax payable - consumable tax ?4 S+edX  
　　应交税金-其他 Tax payable - others