[专业英语]中国注册会计师考试英文测试词汇整理3 [复制链接]

无形资产-土地使用权 Intangible assets - land use rights & 3bx` C  
无形资产-商誉 Intangible assets - goodwill \Ta"}TF8  
无形资产减值准备 Impairment of intangible assets NYrQ$N"  
长期待摊费用 Deferred assets IF44F3(V4  
未确认融资费用 Unrecognized finance fees /H8g(  
其他长期资产 Other long term assets fh](K'P#^  
递延税款借项 Deferred assets debits d@5[B0eH  
应付票据 Notes payable +y&Tf#.V/A  
应付帐款 Trade creditors kQEy#JQmB  
预收帐款 Adanvances from customers :cF[(i/k4  
代销商品款 Consignment-in payables j!U-'zJ  
其他应交款 Other payable to government 7UdM  
其他应付款 Other creditors @\f^0^G  
应付股利 Proposed dividends n ~shK<!C  
待转资产价值 Donated assets yXHUJgjl/  
预计负债 Accrued liabilities Uk^B"y_  
应付短期债券 Short-term debentures payable G+X Sfr  
其他流动负债 Other current liabilities )N7Y^CN~  
预提费用 Accrued expenses xx#zN0I>-y  
应付工资 Payroll payable PE5R7)~A  
应付福利费 Welfare payable 2E}*v5b,  
短期借款-抵押借款 Bank loans - Short term - pledged M< kj_.  
短期借款-信用借款 Bank loans - Short term - credit 7Rd'm'l)  
短期借款-担保借款 Bank loans - Short term - guaranteed ]sE?e
zu  
一年内到期长期借款 Long term loans due within one year *7ZN]/VRT  
一年内到期长期应付款 Long term payable due within one year  X]wRwG  
长期借款 Bank loans - Long term zi]\<?\X  
应付债券-债券面值 Bond payable - Par value BYVY)<v/  
应付债券-债券溢价 Bond payable - Excess f;W|\z'  
应付债券-债券折价 Bond payable - Discount ]x(e&fyHB  
应付债券-应计利息 Bond payable - Accrued interest ,*7 (%k^`  
长期应付款 Long term payable 3|'>`!hb  
专项应付款 Specific payable ?4q4J8j  
其他长期负债 Other long term liabilities A Q'J9