[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 L=}U
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无形资产-商誉 Intangible assets - goodwill "Hjw  
无形资产减值准备 Impairment of intangible assets &f qmO>M  
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees fhn
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其他长期资产 Other long term assets @;,O V&XYn  
递延税款借项 Deferred assets debits /ADxHw`k  
应付票据 Notes payable .]H]H*wC  
应付帐款 Trade creditors E(U}$Zey  
预收帐款 Adanvances from customers (*fsv g~  
代销商品款 Consignment-in payables k*c:%vC!  
其他应交款 Other payable to government ^! ZjK-$A<  
其他应付款 Other creditors I}v'n{5(  
应付股利 Proposed dividends v981nJ>w,  
待转资产价值 Donated assets |_2ANWHz  
预计负债 Accrued liabilities NV-9C$<n2!  
应付短期债券 Short-term debentures payable A1ebXXD)  
其他流动负债 Other current liabilities $'FPst8Q<  
预提费用 Accrued expenses 6l vx  
应付工资 Payroll payable p go\(K0  
应付福利费 Welfare payable q%:Jmi>  
短期借款-抵押借款 Bank loans - Short term - pledged TcfBfscU  
短期借款-信用借款 Bank loans - Short term - credit D#t5*bwK  
短期借款-担保借款 Bank loans - Short term - guaranteed EJtU(HmW  
一年内到期长期借款 Long term loans due within one year EShakV  
一年内到期长期应付款 Long term payable due within one year Em"X5>;4  
长期借款 Bank loans - Long term M*S5&x
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应付债券-债券面值 Bond payable - Par value LMG\jc?,  
应付债券-债券溢价 Bond payable - Excess NxX1_d  
应付债券-债券折价 Bond payable - Discount 2aje $w-  
应付债券-应计利息 Bond payable - Accrued interest WNYLQ=;  
长期应付款 Long term payable \+AH>I;vO  
专项应付款 Specific payable ,m b3H  
其他长期负债 Other long term liabilities S8)awTA9