[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 b
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　　固定资产减值准备 Impairment of fixed assets w7Pe<vT  
　　工程物资-专用材料 Project material - specific materials Qr<%rU^{.  
　　工程物资-专用设备 Project material - specific equipment N*SgP@Bt  
　　工程物资-预付大型设备款 Project material - prepaid for equipment vV[dJ%  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,|#>X>^FQQ  
　　在建工程 Construction in progress H4m6H)KOG  
　　在建工程减值准备 Impairment of construction in progress k41la?  
　　固定资产清理 Disposal of fixed assets -+9x 0-P  
　　无形资产-专利权 Intangible assets - patent XF7W'^  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how <?zTnue  
　　无形资产-商标权 Intangible assets - trademark rights 7>zKW?  
　　无形资产-土地使用权 Intangible assets - land use rights mWusRgj+8  
　　无形资产-商誉 Intangible assets - goodwill x<Zhj3  
　　无形资产减值准备 Impairment of intangible assets {.lF~cOu  
　　长期待摊费用 Deferred assets YT5>pM-%  
　　未确认融资费用 Unrecognized finance fees `Of wl%G  
　　其他长期资产 Other long term assets C}h@El  
　　递延税款借项 Deferred assets debits jzj{{D[^  
　　应付票据 Notes payable $&C(oh$:  
　　应付帐款 Trade creditors jccW8g~ ~  
　　预收帐款 Adanvances from customers !1RV[b.8  
　　代销商品款 Consignment-in payables ii;WmE&  
　　其他应交款 Other payable to government h3kHI?jMWG  
　　其他应付款 Other creditors b66X])+4jE  
　　应付股利 Proposed dividends 0`!Q-G7  
　　待转资产价值 Donated assets V{h@nhq  
　　预计负债 Accrued liabilities +r0eTP=zf  
　　应付短期债券 Short-term debentures payable ^c\IZ5  
　　其他流动负债 Other current liabilities jOb[h=B"  
　　预提费用 Accrued expenses Z0=m:h  
　　应付工资 Payroll payable 2ZO'X9  
　　应付福利费 Welfare payable Qsntf.fT  
　　短期借款-抵押借款 Bank loans - Short term - pledged X}*o[;2G  
　　短期借款-信用借款 Bank loans - Short term - credit z/YMl3$l~  
　　短期借款-担保借款 Bank loans - Short term - guaranteed @1F'V'  
　　一年内到期长期借款 Long term loans due within one year fl"y@;;#h  
　　一年内到期长期应付款 Long term payable due within one year S(J\<)b  
　　长期借款 Bank loans - Long term ~}5Ml_J$,l  
　　应付债券-债券面值 Bond payable - Par value 7rSUSra  
　　应付债券-债券溢价 Bond payable - Excess gx*rSS?=N  
　　应付债券-债券折价 Bond payable - Discount m"G N^V7  
　　应付债券-应计利息 Bond payable - Accrued interest M?B(<j1Ri  
　　长期应付款 Long term payable +?iM$}8!U  
　　专项应付款 Specific payable ,z1!~gIa l  
　　其他长期负债 Other long term liabilities Nr"N\yOA/  
　　应交税金-所得税 Tax payable - income tax z/KZ[qH\  
　　应交税金-增值税 Tax payable - VAT w`}9/s;$  
　　应交税金-营业税 Tax payable - business tax =4e=wAO(i  
　　应交税金-消费税 Tax payable - consumable tax 5(|M["KK~  
　　应交税金-其他 Tax payable - others