[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 C*,PH!$k  
　　固定资产减值准备 Impairment of fixed assets $
 &fm^1
 
　　工程物资-专用材料 Project material - specific materials 5NAB^&{Z<X  
　　工程物资-专用设备 Project material - specific equipment 5QJ
FNE  
　　工程物资-预付大型设备款 Project material - prepaid for equipment Fo[=Dh*AqU  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production YXjWk),  
　　在建工程 Construction in progress 3k?|-js  
　　在建工程减值准备 Impairment of construction in progress \{M/Do:  
　　固定资产清理 Disposal of fixed assets ]k.'~Syz  
　　无形资产-专利权 Intangible assets - patent P0^7hSo  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how , O]AB  
　　无形资产-商标权 Intangible assets - trademark rights !7fVO2m T  
　　无形资产-土地使用权 Intangible assets - land use rights ?;)F_aHp  
　　无形资产-商誉 Intangible assets - goodwill 92S,W?(  
　　无形资产减值准备 Impairment of intangible assets l> :\% ol  
　　长期待摊费用 Deferred assets joJ:*oL  
　　未确认融资费用 Unrecognized finance fees >4eZ%</D5  
　　其他长期资产 Other long term assets nfzKUJY  
　　递延税款借项 Deferred assets debits :\8&Th}Se  
　　应付票据 Notes payable xSoXf0zq:  
　　应付帐款 Trade creditors j*}2AI  
　　预收帐款 Adanvances from customers ZpQ8KY$5  
　　代销商品款 Consignment-in payables x$\w^h\F  
　　其他应交款 Other payable to government 1brKs-z  
　　其他应付款 Other creditors ?3+>% b
O  
　　应付股利 Proposed dividends fE/|U|5L[  
　　待转资产价值 Donated assets eMV@er|  
　　预计负债 Accrued liabilities BY^5z<^.  
　　应付短期债券 Short-term debentures payable GLIP;)h1  
　　其他流动负债 Other current liabilities X-=J7G`\h#  
　　预提费用 Accrued expenses QHuh=7u)  
　　应付工资 Payroll payable
f$^+;j  
　　应付福利费 Welfare payable v"a.%"oN8  
　　短期借款-抵押借款 Bank loans - Short term - pledged K+s xO/}h  
　　短期借款-信用借款 Bank loans - Short term - credit w_eUU)z  
　　短期借款-担保借款 Bank loans - Short term - guaranteed (N25.}8Y  
　　一年内到期长期借款 Long term loans due within one year f.SmCgG  
　　一年内到期长期应付款 Long term payable due within one year  @ s@67\  
　　长期借款 Bank loans - Long term 4\%XC F!  
　　应付债券-债券面值 Bond payable - Par value [v$NxmRu  
　　应付债券-债券溢价 Bond payable - Excess +4%:q~C  
　　应付债券-债券折价 Bond payable - Discount M~&X?/8  
　　应付债券-应计利息 Bond payable - Accrued interest ,HM~Zs  
　　长期应付款 Long term payable PC}m.tE  
　　专项应付款 Specific payable &BDdJwE  
　　其他长期负债 Other long term liabilities uuMHD{}?}  
　　应交税金-所得税 Tax payable - income tax jB-)/8.qk  
　　应交税金-增值税 Tax payable - VAT hPHrq{YZ  
　　应交税金-营业税 Tax payable - business tax `Gp!Y  
　　应交税金-消费税 Tax payable - consumable tax 15^5yRXC  
　　应交税金-其他 Tax payable - others