[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 !
Vl)aL  
　　固定资产减值准备 Impairment of fixed assets zTue(Kr  
　　工程物资-专用材料 Project material - specific materials / B!j`UK  
　　工程物资-专用设备 Project material - specific equipment R&!;(k0  
　　工程物资-预付大型设备款 Project material - prepaid for equipment M&iXdw&  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }oD^tU IK  
　　在建工程 Construction in progress E?]$Y[KJKs  
　　在建工程减值准备 Impairment of construction in progress e/4C` J-  
　　固定资产清理 Disposal of fixed assets ]+G .S-a  
　　无形资产-专利权 Intangible assets - patent |21VOPBS  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how +P))*0(c_  
　　无形资产-商标权 Intangible assets - trademark rights &DW !$b  
　　无形资产-土地使用权 Intangible assets - land use rights /
R|?v{S1  
　　无形资产-商誉 Intangible assets - goodwill 1Ne;U/  
　　无形资产减值准备 Impairment of intangible assets EuHQp7  
　　长期待摊费用 Deferred assets LDegJer-v  
　　未确认融资费用 Unrecognized finance fees UK 6x]tE  
　　其他长期资产 Other long term assets EwBrOq`C  
　　递延税款借项 Deferred assets debits
/
K2[`+-  
　　应付票据 Notes payable ^4IJL",  
　　应付帐款 Trade creditors hrX/,D -c  
　　预收帐款 Adanvances from customers /\,3AInLb  
　　代销商品款 Consignment-in payables :H>I`)bw  
　　其他应交款 Other payable to government C#[P<=v  
　　其他应付款 Other creditors )-I/ej^  
　　应付股利 Proposed dividends eJf]"-  
　　待转资产价值 Donated assets HMD\)vMK6  
　　预计负债 Accrued liabilities {yNeZXA>  
　　应付短期债券 Short-term debentures payable }se3y  
　　其他流动负债 Other current liabilities |zRrGQYm  
　　预提费用 Accrued expenses /pRv i>_(:  
　　应付工资 Payroll payable #+<YFm\i  
　　应付福利费 Welfare payable xsU%?"r  
　　短期借款-抵押借款 Bank loans - Short term - pledged +6:
  
　　短期借款-信用借款 Bank loans - Short term - credit e6*,MnqBh  
　　短期借款-担保借款 Bank loans - Short term - guaranteed JV,h1/a("  
　　一年内到期长期借款 Long term loans due within one year QUkP&sz  
　　一年内到期长期应付款 Long term payable due within one year 8i^ ./P  
　　长期借款 Bank loans - Long term E 6#/@C,  
　　应付债券-债券面值 Bond payable - Par value [kkhVi5;A  
　　应付债券-债券溢价 Bond payable - Excess 0OlT^  
　　应付债券-债券折价 Bond payable - Discount VOYQ<tg  
　　应付债券-应计利息 Bond payable - Accrued interest SP<(24zdd  
　　长期应付款 Long term payable aY4v'[  
　　专项应付款 Specific payable <0Y<9+g!  
　　其他长期负债 Other long term liabilities ]?V:+>t=  
　　应交税金-所得税 Tax payable - income tax |)d%3s\  
　　应交税金-增值税 Tax payable - VAT CY=lN5!J  
　　应交税金-营业税 Tax payable - business tax M:.+^.h  
　　应交税金-消费税 Tax payable - consumable tax ,n%b~.$:v5  
　　应交税金-其他 Tax payable - others