[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 oSl@E
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　　固定资产减值准备 Impairment of fixed assets  LmZ"_  
　　工程物资-专用材料 Project material - specific materials $(r/N"6)O2  
　　工程物资-专用设备 Project material - specific equipment ^.p d'  
　　工程物资-预付大型设备款 Project material - prepaid for equipment ^[6S]Ft(  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S;8gX1Uf  
　　在建工程 Construction in progress }eK.\_t=  
　　在建工程减值准备 Impairment of construction in progress
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　　固定资产清理 Disposal of fixed assets 0
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　　无形资产-专利权 Intangible assets - patent S8dX8,qg  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how }T~}W8H  
　　无形资产-商标权 Intangible assets - trademark rights ?'IY0^  
　　无形资产-土地使用权 Intangible assets - land use rights '@ {Mq%`  
　　无形资产-商誉 Intangible assets - goodwill 7C>5Xyy J  
　　无形资产减值准备 Impairment of intangible assets Bnfp _SM  
　　长期待摊费用 Deferred assets _/5#A+ ?  
　　未确认融资费用 Unrecognized finance fees 6bwzNY 7  
　　其他长期资产 Other long term assets ZnAXb S  
　　递延税款借项 Deferred assets debits ccY! OSae  
　　应付票据 Notes payable KNG7$icG  
　　应付帐款 Trade creditors =L]GQ=d  
　　预收帐款 Adanvances from customers (3Dz'X  
　　代销商品款 Consignment-in payables ]ft}fU5C1  
　　其他应交款 Other payable to government <}Hs@`jS  
　　其他应付款 Other creditors wj2z?0}o  
　　应付股利 Proposed dividends rQsY t/  
　　待转资产价值 Donated assets @~CXnc0  
　　预计负债 Accrued liabilities };;k5z I%  
　　应付短期债券 Short-term debentures payable -(lCM/h  
　　其他流动负债 Other current liabilities *hIjVKTu79  
　　预提费用 Accrued expenses 4de:hE   
　　应付工资 Payroll payable t
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　　应付福利费 Welfare payable a{@gzB  
　　短期借款-抵押借款 Bank loans - Short term - pledged xO{$6M3-~  
　　短期借款-信用借款 Bank loans - Short term - credit T&nIH[}v  
　　短期借款-担保借款 Bank loans - Short term - guaranteed {fI"p;|  
　　一年内到期长期借款 Long term loans due within one year Pk{%2\%&2  
　　一年内到期长期应付款 Long term payable due within one year IBz)3gj J  
　　长期借款 Bank loans - Long term
X]4j&QB  
　　应付债券-债券面值 Bond payable - Par value [T(`+ #f  
　　应付债券-债券溢价 Bond payable - Excess  =$-+~  
　　应付债券-债券折价 Bond payable - Discount +`f3_Xd  
　　应付债券-应计利息 Bond payable - Accrued interest 1d 1 ~`B  
　　长期应付款 Long term payable (b8ZADI*  
　　专项应付款 Specific payable mMw--Gc?  
　　其他长期负债 Other long term liabilities [?55vYt  
　　应交税金-所得税 Tax payable - income tax hEq-)-^G  
　　应交税金-增值税 Tax payable - VAT rlQ=rNrG&E  
　　应交税金-营业税 Tax payable - business tax O_ d[{e=5`  
　　应交税金-消费税 Tax payable - consumable tax WRp0.  
　　应交税金-其他 Tax payable - others