[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 )GVBE%!WEd  
　　固定资产减值准备 Impairment of fixed assets CM9XPr  
　　工程物资-专用材料 Project material - specific materials Edw2W 8  
　　工程物资-专用设备 Project material - specific equipment ;K_}A4K  
　　工程物资-预付大型设备款 Project material - prepaid for equipment 7R,qDp S  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production iU5P$7.p  
　　在建工程 Construction in progress cGNvEM(4AV  
　　在建工程减值准备 Impairment of construction in progress 0x@A~!MoP  
　　固定资产清理 Disposal of fixed assets )C
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　　无形资产-专利权 Intangible assets - patent Pt)S;
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　　无形资产-非专利技术 Intangible assets - industrial property and know-how o@9+mM"B)  
　　无形资产-商标权 Intangible assets - trademark rights l-}KmZ]  
　　无形资产-土地使用权 Intangible assets - land use rights d",(aZ  
　　无形资产-商誉 Intangible assets - goodwill _1  pDA  
　　无形资产减值准备 Impairment of intangible assets ~.Cv DJy  
　　长期待摊费用 Deferred assets mG2VZ>  
　　未确认融资费用 Unrecognized finance fees hGI+:Js6  
　　其他长期资产 Other long term assets U&P{?>{u  
　　递延税款借项 Deferred assets debits '.(~  
　　应付票据 Notes payable ydQ!4  
　　应付帐款 Trade creditors H\E7o"m  
　　预收帐款 Adanvances from customers TQf L%JT  
　　代销商品款 Consignment-in payables ^gOww6$<  
　　其他应交款 Other payable to government ZQAO"huk]  
　　其他应付款 Other creditors R_1qn  
　　应付股利 Proposed dividends '^iUx,,ZQ  
　　待转资产价值 Donated assets nIn2 *r  
　　预计负债 Accrued liabilities *%\mZ,s"  
　　应付短期债券 Short-term debentures payable 2no$+4+z  
　　其他流动负债 Other current liabilities (wuaxo:  
　　预提费用 Accrued expenses 8[zb{PRu  
　　应付工资 Payroll payable S8" f]5s  
　　应付福利费 Welfare payable <sX VW  
　　短期借款-抵押借款 Bank loans - Short term - pledged H(|AH;?ou  
　　短期借款-信用借款 Bank loans - Short term - credit +j{Y,t{4  
　　短期借款-担保借款 Bank loans - Short term - guaranteed A1),el-^5  
　　一年内到期长期借款 Long term loans due within one year 1u~ MXGF  
　　一年内到期长期应付款 Long term payable due within one year (}smW_`5  
　　长期借款 Bank loans - Long term M0L&~p_F  
　　应付债券-债券面值 Bond payable - Par value @g-G =Ba  
　　应付债券-债券溢价 Bond payable - Excess 0{+.H_f`  
　　应付债券-债券折价 Bond payable - Discount $DebXxJw0l  
　　应付债券-应计利息 Bond payable - Accrued interest ez\eOH6  
　　长期应付款 Long term payable `G!M>h@  
　　专项应付款 Specific payable 7Xg?U'X  
　　其他长期负债 Other long term liabilities "(`2eXR
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　　应交税金-所得税 Tax payable - income tax m%QSapV  
　　应交税金-增值税 Tax payable - VAT 1%~[rnQ  
　　应交税金-营业税 Tax payable - business tax T\9~<"P^  
　　应交税金-消费税 Tax payable - consumable tax q.Jsf+  
　　应交税金-其他 Tax payable - others