[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 ~"gA,e-)  
　　固定资产减值准备 Impairment of fixed assets ` #0:gEo  
　　工程物资-专用材料 Project material - specific materials *9 {PEx  
　　工程物资-专用设备 Project material - specific equipment 7lTC{7C57  
　　工程物资-预付大型设备款 Project material - prepaid for equipment ]dVGUG8  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production \eTwXe]Pv  
　　在建工程 Construction in progress Fk
7?xc  
　　在建工程减值准备 Impairment of construction in progress H;is  /  
　　固定资产清理 Disposal of fixed assets *YI98  
　　无形资产-专利权 Intangible assets - patent %64)(z  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how TT%M'5&  
　　无形资产-商标权 Intangible assets - trademark rights `6;?9NI  
　　无形资产-土地使用权 Intangible assets - land use rights ;T\%|O=Ke  
　　无形资产-商誉 Intangible assets - goodwill 'B$
yo]  
　　无形资产减值准备 Impairment of intangible assets |*Yr<zt  
　　长期待摊费用 Deferred assets m<G,[Yc  
　　未确认融资费用 Unrecognized finance fees #&+{mCjs  
　　其他长期资产 Other long term assets je\Ph5"  
　　递延税款借项 Deferred assets debits W<{h,j8  
　　应付票据 Notes payable alJ)^OSIe  
　　应付帐款 Trade creditors VO5#
Qgen  
　　预收帐款 Adanvances from customers q~Hn-5H4Q  
　　代销商品款 Consignment-in payables .D~;u-%|F  
　　其他应交款 Other payable to government z9f-.72"X  
　　其他应付款 Other creditors /A\8 mL8  
　　应付股利 Proposed dividends I@\lN&HC  
　　待转资产价值 Donated assets Ng &% o  
　　预计负债 Accrued liabilities {L971W_L  
　　应付短期债券 Short-term debentures payable uo:J\E  
　　其他流动负债 Other current liabilities cdH>n)  
　　预提费用 Accrued expenses =>S]q71  
　　应付工资 Payroll payable @3i\%R)n;  
　　应付福利费 Welfare payable e)IzQ7Zex  
　　短期借款-抵押借款 Bank loans - Short term - pledged _oL?*ks  
　　短期借款-信用借款 Bank loans - Short term - credit j a[Et/r  
　　短期借款-担保借款 Bank loans - Short term - guaranteed J`Q>3]wL  
　　一年内到期长期借款 Long term loans due within one year &N9 a<w8+  
　　一年内到期长期应付款 Long term payable due within one year Y;eZ9|Ht9  
　　长期借款 Bank loans - Long term ! <|4C6X:4  
　　应付债券-债券面值 Bond payable - Par value ho{*Cjv  
　　应付债券-债券溢价 Bond payable - Excess W.jGGt\<\  
　　应付债券-债券折价 Bond payable - Discount \
<h0Q,e  
　　应付债券-应计利息 Bond payable - Accrued interest &<g|gsG`  
　　长期应付款 Long term payable f^ZRT@`O  
　　专项应付款 Specific payable wSL}`CgU  
　　其他长期负债 Other long term liabilities ,oe <   
　　应交税金-所得税 Tax payable - income tax u]wZQl#-  
　　应交税金-增值税 Tax payable - VAT H H)!_(SA  
　　应交税金-营业税 Tax payable - business tax OF>mF~  
　　应交税金-消费税 Tax payable - consumable tax >h1}~jW+  
　　应交税金-其他 Tax payable - others