[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 O @w=   
　　固定资产减值准备 Impairment of fixed assets /(q*  
　　工程物资-专用材料 Project material - specific materials bc+'n  
　　工程物资-专用设备 Project material - specific equipment 4o%hH  
　　工程物资-预付大型设备款 Project material - prepaid for equipment 8'zwyd3  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9(m^^  
　　在建工程 Construction in progress !
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　　在建工程减值准备 Impairment of construction in progress lU\|F5O@#  
　　固定资产清理 Disposal of fixed assets ]Y3ALQr!  
　　无形资产-专利权 Intangible assets - patent '8dqJ`Gj  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how }RD,JgmV  
　　无形资产-商标权 Intangible assets - trademark rights R)#"Ab Z'  
　　无形资产-土地使用权 Intangible assets - land use rights }>grGr%oR  
　　无形资产-商誉 Intangible assets - goodwill ~sM334sQ  
　　无形资产减值准备 Impairment of intangible assets R8ZW1  
　　长期待摊费用 Deferred assets qWWy}5SOm  
　　未确认融资费用 Unrecognized finance fees L|c01  
　　其他长期资产 Other long term assets Ar|_UV>Zf  
　　递延税款借项 Deferred assets debits W7.]V)$wM  
　　应付票据 Notes payable Qc6323/"  
　　应付帐款 Trade creditors Ngg (<ZN  
　　预收帐款 Adanvances from customers [x@iqFO9  
　　代销商品款 Consignment-in payables vZ*593C8  
　　其他应交款 Other payable to government +jHL==W&  
　　其他应付款 Other creditors RNm/&F1C$  
　　应付股利 Proposed dividends 5^%FEZ&Sp  
　　待转资产价值 Donated assets %cBJ haR{(  
　　预计负债 Accrued liabilities \wTWhr0  
　　应付短期债券 Short-term debentures payable r1,RloyZS  
　　其他流动负债 Other current liabilities &e
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　　预提费用 Accrued expenses oqG 0 @@  
　　应付工资 Payroll payable %R}}1
 
　　应付福利费 Welfare payable Wt_@ vs@.O  
　　短期借款-抵押借款 Bank loans - Short term - pledged .rw
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　　短期借款-信用借款 Bank loans - Short term - credit CnJO]0Op3  
　　短期借款-担保借款 Bank loans - Short term - guaranteed {uq  
　　一年内到期长期借款 Long term loans due within one year ETYw  
　　一年内到期长期应付款 Long term payable due within one year K !`tEW[  
　　长期借款 Bank loans - Long term @*F NWT6  
　　应付债券-债券面值 Bond payable - Par value 4O2O0\o:  
　　应付债券-债券溢价 Bond payable - Excess SC'fT!  
　　应付债券-债券折价 Bond payable - Discount s$m cIMqs  
　　应付债券-应计利息 Bond payable - Accrued interest N'TL &]  
　　长期应付款 Long term payable 94H 6`  
　　专项应付款 Specific payable ,*Sj7qb#  
　　其他长期负债 Other long term liabilities uZi]$/ic  
　　应交税金-所得税 Tax payable - income tax uQrD}%GI  
　　应交税金-增值税 Tax payable - VAT =EFF2M `F  
　　应交税金-营业税 Tax payable - business tax 7QzUw  
　　应交税金-消费税 Tax payable - consumable tax 0&Zm3(}  
　　应交税金-其他 Tax payable - others