[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 T5Yu+>3  
　　固定资产减值准备 Impairment of fixed assets ]*D=^kA0[  
　　工程物资-专用材料 Project material - specific materials ~4<xTP\*  
　　工程物资-专用设备 Project material - specific equipment t*iKkV^aE  
　　工程物资-预付大型设备款 Project material - prepaid for equipment I& DEF*  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :H@Q`g u  
　　在建工程 Construction in progress nd
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　　在建工程减值准备 Impairment of construction in progress $TGE  
　　固定资产清理 Disposal of fixed assets 59 R;n.Q  
　　无形资产-专利权 Intangible assets - patent f,9/Yg_  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how sc
T,yNV  
　　无形资产-商标权 Intangible assets - trademark rights tZB"(\  
　　无形资产-土地使用权 Intangible assets - land use rights -XRn%4EX?  
　　无形资产-商誉 Intangible assets - goodwill \oA>%+]5  
　　无形资产减值准备 Impairment of intangible assets B<%cqz@  
　　长期待摊费用 Deferred assets Yw7txp`i  
　　未确认融资费用 Unrecognized finance fees sIJl9  
　　其他长期资产 Other long term assets ~=67#&(R  
　　递延税款借项 Deferred assets debits  ltK\)L  
　　应付票据 Notes payable uB_8P+h7  
　　应付帐款 Trade creditors ?0*,x)t  
　　预收帐款 Adanvances from customers ^ ~'&K e  
　　代销商品款 Consignment-in payables TF R8  
　　其他应交款 Other payable to government f{mWy1NH\  
　　其他应付款 Other creditors i&=I5
$  
　　应付股利 Proposed dividends L7VDZCV  
　　待转资产价值 Donated assets n@[_lNa4GD  
　　预计负债 Accrued liabilities mE\sD<b  
　　应付短期债券 Short-term debentures payable 6?i]oy^X]p  
　　其他流动负债 Other current liabilities +Nn $  
　　预提费用 Accrued expenses ^hiIMqY_{`  
　　应付工资 Payroll payable |Tv}leJF  
　　应付福利费 Welfare payable v#c'p^T  
　　短期借款-抵押借款 Bank loans - Short term - pledged {%Cb0Zh  
　　短期借款-信用借款 Bank loans - Short term - credit >}?jOB  
　　短期借款-担保借款 Bank loans - Short term - guaranteed VokIc&!Uz  
　　一年内到期长期借款 Long term loans due within one year 1 etl:gcEC  
　　一年内到期长期应付款 Long term payable due within one year MkLXMwuQ&  
　　长期借款 Bank loans - Long term  Z(F['Zf  
　　应付债券-债券面值 Bond payable - Par value }:+SA  
　　应付债券-债券溢价 Bond payable - Excess CiF(   
　　应付债券-债券折价 Bond payable - Discount `xv2,Z9<  
　　应付债券-应计利息 Bond payable - Accrued interest S1$lNB  
　　长期应付款 Long term payable WVZ](D8Gc]  
　　专项应付款 Specific payable ~?#>QN\\c  
　　其他长期负债 Other long term liabilities 7qsu0 .[d  
　　应交税金-所得税 Tax payable - income tax ad)jw:n  
　　应交税金-增值税 Tax payable - VAT v'RpsCov  
　　应交税金-营业税 Tax payable - business tax zbY2gq@?  
　　应交税金-消费税 Tax payable - consumable tax yzyBr1s  
　　应交税金-其他 Tax payable - others