[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 tRzo}_+N
 
无形资产-商誉 Intangible assets - goodwill -) \!@n0  
无形资产减值准备 Impairment of intangible assets aj 6{  
长期待摊费用 Deferred assets fS- 31<?  
未确认融资费用 Unrecognized finance fees -^<`v{} Dn  
其他长期资产 Other long term assets ;h#nal>w@S  
递延税款借项 Deferred assets debits b1t7/q  
应付票据 Notes payable xx EcmS#>  
应付帐款 Trade creditors ("rIz8b  
预收帐款 Adanvances from customers t.]c44RY  
代销商品款 Consignment-in payables Oo`b#!L  
其他应交款 Other payable to government h| ]BA}D  
其他应付款 Other creditors 2apQ4)6#[H  
应付股利 Proposed dividends VkDFR [k_  
待转资产价值 Donated assets
d$*SVd:  
预计负债 Accrued liabilities %{K6
 
应付短期债券 Short-term debentures payable '<KzWxuC  
其他流动负债 Other current liabilities )`gE-udR  
预提费用 Accrued expenses Bl8&g]dk  
应付工资 Payroll payable "Qxn}$6-  
应付福利费 Welfare payable :>GT<PPD;  
短期借款-抵押借款 Bank loans - Short term - pledged C@q&0\HN  
短期借款-信用借款 Bank loans - Short term - credit \`:
LPe  
短期借款-担保借款 Bank loans - Short term - guaranteed m8ydX6~max  
一年内到期长期借款 Long term loans due within one year js8GK  
一年内到期长期应付款 Long term payable due within one year $[-{Mm  
长期借款 Bank loans - Long term *
3We5  
应付债券-债券面值 Bond payable - Par value wJF Fg :  
应付债券-债券溢价 Bond payable - Excess ne\N1`AU  
应付债券-债券折价 Bond payable - Discount #p^r)+\3=  
应付债券-应计利息 Bond payable - Accrued interest fl18x;^I  
长期应付款 Long term payable >`'>,n|  
专项应付款 Specific payable q'p>__Ox  
其他长期负债 Other long term liabilities )QiHe}