[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 j{?,nJdQ  
　　固定资产减值准备 Impairment of fixed assets (30{:o&^  
　　工程物资-专用材料 Project material - specific materials <.s=)}'`P  
　　工程物资-专用设备 Project material - specific equipment )cNG)F  
　　工程物资-预付大型设备款 Project material - prepaid for equipment lX/6u E_%  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0K <@?cI  
　　在建工程 Construction in progress %3M(!X:[  
　　在建工程减值准备 Impairment of construction in progress C\Qor3];  
　　固定资产清理 Disposal of fixed assets *z!!zRh3x  
　　无形资产-专利权 Intangible assets - patent ?g+0S@{i $  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how B @H.O!  
　　无形资产-商标权 Intangible assets - trademark rights O,>1GKw"\  
　　无形资产-土地使用权 Intangible assets - land use rights yd2 v_  
　　无形资产-商誉 Intangible assets - goodwill R?a)2jl  
　　无形资产减值准备 Impairment of intangible assets 8zS't2 u  
　　长期待摊费用 Deferred assets DBANq\  
　　未确认融资费用 Unrecognized finance fees DBYD>UA  
　　其他长期资产 Other long term assets 9JV(}v5[  
　　递延税款借项 Deferred assets debits x48Y#"'  
　　应付票据 Notes payable uvz}qH@j/Q  
　　应付帐款 Trade creditors X[\b!<C
 
　　预收帐款 Adanvances from customers P
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　　代销商品款 Consignment-in payables ))^rk6  
　　其他应交款 Other payable to government Pou-AzEP$  
　　其他应付款 Other creditors a1R2ocC  
　　应付股利 Proposed dividends cVv+,l4V0  
　　待转资产价值 Donated assets b&f;p}C24  
　　预计负债 Accrued liabilities :[z =u  
　　应付短期债券 Short-term debentures payable Z;M]^?  
　　其他流动负债 Other current liabilities P/5bNK!  
　　预提费用 Accrued expenses Sd'!(M^k3  
　　应付工资 Payroll payable &2C6q04b  
　　应付福利费 Welfare payable /bv
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　　短期借款-抵押借款 Bank loans - Short term - pledged vi')-1Y KM  
　　短期借款-信用借款 Bank loans - Short term - credit P
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　　短期借款-担保借款 Bank loans - Short term - guaranteed tz\7,yGT  
　　一年内到期长期借款 Long term loans due within one year h4N!zj[  
　　一年内到期长期应付款 Long term payable due within one year
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　　长期借款 Bank loans - Long term j38>,9u,  
　　应付债券-债券面值 Bond payable - Par value mE^mQ [Dk  
　　应付债券-债券溢价 Bond payable - Excess  s.&ewf\  
　　应付债券-债券折价 Bond payable - Discount [,e[~J`C  
　　应付债券-应计利息 Bond payable - Accrued interest lp3 A B  
　　长期应付款 Long term payable <yz)iCU?  
　　专项应付款 Specific payable "
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　　其他长期负债 Other long term liabilities O3WhO@`6)  
　　应交税金-所得税 Tax payable - income tax rK)aR  
　　应交税金-增值税 Tax payable - VAT /_ }xTP"9  
　　应交税金-营业税 Tax payable - business tax ,TPNsz|Q  
　　应交税金-消费税 Tax payable - consumable tax Bh$hgf.C  
　　应交税金-其他 Tax payable - others