[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 ivl
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　　固定资产减值准备 Impairment of fixed assets <Dp[F|r  
　　工程物资-专用材料 Project material - specific materials I9r> 3?  
　　工程物资-专用设备 Project material - specific equipment 5l(NX  
　　工程物资-预付大型设备款 Project material - prepaid for equipment
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　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production XbAoW\D(  
　　在建工程 Construction in progress M$GZK'%  
　　在建工程减值准备 Impairment of construction in progress OOX}S1lA  
　　固定资产清理 Disposal of fixed assets iX'#~eK*<  
　　无形资产-专利权 Intangible assets - patent +D+Rf,D  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how V IU4QEW`x  
　　无形资产-商标权 Intangible assets - trademark rights {BJn
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　　无形资产-土地使用权 Intangible assets - land use rights -jsk-,  
　　无形资产-商誉 Intangible assets - goodwill L[:b\O/p,  
　　无形资产减值准备 Impairment of intangible assets Y]t)k9|vv  
　　长期待摊费用 Deferred assets olf7L%  
　　未确认融资费用 Unrecognized finance fees k39;7J  
　　其他长期资产 Other long term assets ib)AC,LT  
　　递延税款借项 Deferred assets debits W[tX%B  
　　应付票据 Notes payable HOAgRhzE  
　　应付帐款 Trade creditors !|S{e^WhbU  
　　预收帐款 Adanvances from customers ZzuWN&  
　　代销商品款 Consignment-in payables rwou[QU  
　　其他应交款 Other payable to government "*aL(R  
　　其他应付款 Other creditors T]Eg9Y:+v  
　　应付股利 Proposed dividends <ekLL{/O'  
　　待转资产价值 Donated assets jPNm $Y1  
　　预计负债 Accrued liabilities ;O7<lF\7o  
　　应付短期债券 Short-term debentures payable Vpkk iN  
　　其他流动负债 Other current liabilities 9AdA|/WV  
　　预提费用 Accrued expenses +gOv5Eno-  
　　应付工资 Payroll payable 4#y  
　　应付福利费 Welfare payable ~<#!yRy>r  
　　短期借款-抵押借款 Bank loans - Short term - pledged ]p2M!N,?  
　　短期借款-信用借款 Bank loans - Short term - credit VZArdXTP  
　　短期借款-担保借款 Bank loans - Short term - guaranteed 'hi.$G_R  
　　一年内到期长期借款 Long term loans due within one year nXOJ  
　　一年内到期长期应付款 Long term payable due within one year ta 66AE c9  
　　长期借款 Bank loans - Long term PKM8MY vo  
　　应付债券-债券面值 Bond payable - Par value S>pbplE  
　　应付债券-债券溢价 Bond payable - Excess !*C9NX  
　　应付债券-债券折价 Bond payable - Discount mxV0"$'Fm  
　　应付债券-应计利息 Bond payable - Accrued interest `by\@xQ)  
　　长期应付款 Long term payable Pb^Mc <j  
　　专项应付款 Specific payable ,s,VOyr @F  
　　其他长期负债 Other long term liabilities 7 a}qnk%  
　　应交税金-所得税 Tax payable - income tax IaLCWvHX  
　　应交税金-增值税 Tax payable - VAT L(2KC>GvA  
　　应交税金-营业税 Tax payable - business tax }XiV$[xHd  
　　应交税金-消费税 Tax payable - consumable tax HsG
yNkr?r  
　　应交税金-其他 Tax payable - others