[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 >dC(~j{  
　　固定资产减值准备 Impairment of fixed assets <!HDtN  
　　工程物资-专用材料 Project material - specific materials 90if:mYA  
　　工程物资-专用设备 Project material - specific equipment m&z%kVsg]  
　　工程物资-预付大型设备款 Project material - prepaid for equipment Zz*mf+  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9kg>)ty@  
　　在建工程 Construction in progress |`D5XRVbi  
　　在建工程减值准备 Impairment of construction in progress ToXFMkwY  
　　固定资产清理 Disposal of fixed assets y2% ^teXk  
　　无形资产-专利权 Intangible assets - patent <.%8j\j(  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how  !+VN  
　　无形资产-商标权 Intangible assets - trademark rights P;91C'T-x  
　　无形资产-土地使用权 Intangible assets - land use rights Qc<O; #  
　　无形资产-商誉 Intangible assets - goodwill G@I_6cE  
　　无形资产减值准备 Impairment of intangible assets wm`"yNbD  
　　长期待摊费用 Deferred assets o?hw2-mH  
　　未确认融资费用 Unrecognized finance fees G.E~&{5xQ  
　　其他长期资产 Other long term assets )xy{[ K|M(  
　　递延税款借项 Deferred assets debits Mw7UU1 ei  
　　应付票据 Notes payable Ecl7=-y  
　　应付帐款 Trade creditors 5OqsnL_V  
　　预收帐款 Adanvances from customers 7ofH@U  
　　代销商品款 Consignment-in payables Glc4g  
　　其他应交款 Other payable to government o|n0?bThS-  
　　其他应付款 Other creditors 8;BwzRtgT  
　　应付股利 Proposed dividends {rJF)\2  
　　待转资产价值 Donated assets n[S*gX0  
　　预计负债 Accrued liabilities UlZ)|Ya<M  
　　应付短期债券 Short-term debentures payable [&kk  
　　其他流动负债 Other current liabilities 9@>hm>g.  
　　预提费用 Accrued expenses ]x{H  
　　应付工资 Payroll payable B-p5;h>  
　　应付福利费 Welfare payable $zA[5}{ZtQ  
　　短期借款-抵押借款 Bank loans - Short term - pledged DmA!+  
　　短期借款-信用借款 Bank loans - Short term - credit en6AAr:U}  
　　短期借款-担保借款 Bank loans - Short term - guaranteed T ]nR XW$  
　　一年内到期长期借款 Long term loans due within one year `Z V'7|  
　　一年内到期长期应付款 Long term payable due within one year F88SV6  
　　长期借款 Bank loans - Long term \bmboNe  
　　应付债券-债券面值 Bond payable - Par value %z_b/yG  
　　应付债券-债券溢价 Bond payable - Excess 8$tpPOhzb  
　　应付债券-债券折价 Bond payable - Discount YZu#
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　　应付债券-应计利息 Bond payable - Accrued interest Vx8.FNJh  
　　长期应付款 Long term payable 0~5}F^8[L  
　　专项应付款 Specific payable X \ZUt >  
　　其他长期负债 Other long term liabilities T $]L 5  
　　应交税金-所得税 Tax payable - income tax g {wPw  
　　应交税金-增值税 Tax payable - VAT qGUe0(
  
　　应交税金-营业税 Tax payable - business tax z9c=e46O  
　　应交税金-消费税 Tax payable - consumable tax
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　　应交税金-其他 Tax payable - others