[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 uYG^Pc^v  
　　固定资产减值准备 Impairment of fixed assets (n{wg(R  
　　工程物资-专用材料 Project material - specific materials *!e(A ]&  
　　工程物资-专用设备 Project material - specific equipment D<{{ :7n  
　　工程物资-预付大型设备款 Project material - prepaid for equipment NF$\^WvYSP  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production O%!5<8Xrb  
　　在建工程 Construction in progress .y5,x\Pq(  
　　在建工程减值准备 Impairment of construction in progress R5_i15<  
　　固定资产清理 Disposal of fixed assets OK|qv[  
　　无形资产-专利权 Intangible assets - patent `em9T oJV  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how #%3rT U  
　　无形资产-商标权 Intangible assets - trademark rights 7sNw  
　　无形资产-土地使用权 Intangible assets - land use rights th5g\h%j*  
　　无形资产-商誉 Intangible assets - goodwill E .6HpIx  
　　无形资产减值准备 Impairment of intangible assets "I- w  
　　长期待摊费用 Deferred assets h #Z4pN8T3  
　　未确认融资费用 Unrecognized finance fees m(O vD!  
　　其他长期资产 Other long term assets ;(6g\'m  
　　递延税款借项 Deferred assets debits VzS&`d.h  
　　应付票据 Notes payable "%2xR[NF  
　　应付帐款 Trade creditors p\vMc\  
　　预收帐款 Adanvances from customers ~q +[<xR\  
　　代销商品款 Consignment-in payables VxO%rq3  
　　其他应交款 Other payable to government s Wjy6;  
　　其他应付款 Other creditors 0"k|H&  
　　应付股利 Proposed dividends {4 >mc'dv  
　　待转资产价值 Donated assets 4IdT '  
　　预计负债 Accrued liabilities v{x{=
M]  
　　应付短期债券 Short-term debentures payable `ejUs]SR  
　　其他流动负债 Other current liabilities \g)Xt?w0Wo  
　　预提费用 Accrued expenses {1J&xoV"  
　　应付工资 Payroll payable )o _j]K+xI  
　　应付福利费 Welfare payable 0Sl]!PZR1  
　　短期借款-抵押借款 Bank loans - Short term - pledged hmbj*8  
　　短期借款-信用借款 Bank loans - Short term - credit \Xrw"\")j  
　　短期借款-担保借款 Bank loans - Short term - guaranteed % Tn#-  
　　一年内到期长期借款 Long term loans due within one year 2h30\/xkU  
　　一年内到期长期应付款 Long term payable due within one year lVH<lp_ZtK  
　　长期借款 Bank loans - Long term =8G&3 R  
　　应付债券-债券面值 Bond payable - Par value 72oWhX=M%  
　　应付债券-债券溢价 Bond payable - Excess YOyX[&oi  
　　应付债券-债券折价 Bond payable - Discount }]P4-KqI  
　　应付债券-应计利息 Bond payable - Accrued interest :bU(S<%M  
　　长期应付款 Long term payable .]4W!])9  
　　专项应付款 Specific payable {2'm^0Kl  
　　其他长期负债 Other long term liabilities ]ekk }0  
　　应交税金-所得税 Tax payable - income tax c2SC|s]  
　　应交税金-增值税 Tax payable - VAT }w-
wSkl1  
　　应交税金-营业税 Tax payable - business tax t-%Q`V=[  
　　应交税金-消费税 Tax payable - consumable tax ?0 *8RK  
　　应交税金-其他 Tax payable - others