[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 (LTu=1  
无形资产-商誉 Intangible assets - goodwill wp1O*)/q  
无形资产减值准备 Impairment of intangible assets MV$E_@pg  
长期待摊费用 Deferred assets ]>)shH=Yx
 
未确认融资费用 Unrecognized finance fees @uyQH c,V  
其他长期资产 Other long term assets wT!?.Y)aj  
递延税款借项 Deferred assets debits j7&#R+f  
应付票据 Notes payable wwdmz;0S  
应付帐款 Trade creditors >4wigc  
预收帐款 Adanvances from customers =I'iD0eR  
代销商品款 Consignment-in payables ]_B<K5  
其他应交款 Other payable to government "vybV WEE  
其他应付款 Other creditors #g$I>\O<  
应付股利 Proposed dividends c `3`}&g#  
待转资产价值 Donated assets `?=3[   
预计负债 Accrued liabilities Fu{VO~w  
应付短期债券 Short-term debentures payable JzN "o'  
其他流动负债 Other current liabilities =t_+ajY%  
预提费用 Accrued expenses }\<=B%{  
应付工资 Payroll payable )XonFI  
应付福利费 Welfare payable NqF*h at  
短期借款-抵押借款 Bank loans - Short term - pledged ek5j;%~g1  
短期借款-信用借款 Bank loans - Short term - credit 46T(1_Xt~  
短期借款-担保借款 Bank loans - Short term - guaranteed 0);5cbV7i  
一年内到期长期借款 Long term loans due within one year cG0)F%?X?  
一年内到期长期应付款 Long term payable due within one year y]{b4e  
长期借款 Bank loans - Long term X ixjdBFP  
应付债券-债券面值 Bond payable - Par value
&J/!D#  
应付债券-债券溢价 Bond payable - Excess ]~ N.  
应付债券-债券折价 Bond payable - Discount prS%lg>  
应付债券-应计利息 Bond payable - Accrued interest AoGpM,W]5  
长期应付款 Long term payable yj_/:eX  
专项应付款 Specific payable hb8oq3*x  
其他长期负债 Other long term liabilities PYi<iSr