[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 (
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无形资产-商誉 Intangible assets - goodwill .="XvVdkp  
无形资产减值准备 Impairment of intangible assets <s'de$[  
长期待摊费用 Deferred assets `)n4I:)2  
未确认融资费用 Unrecognized finance fees ? W'p&(;  
其他长期资产 Other long term assets ilL0=[2  
递延税款借项 Deferred assets debits _]>1(8_N  
应付票据 Notes payable N"ga-u  
应付帐款 Trade creditors Lqj Q
v$  
预收帐款 Adanvances from customers lZ\8W^  
代销商品款 Consignment-in payables |HAJDhM,l  
其他应交款 Other payable to government @%R<3!3v  
其他应付款 Other creditors WVy'f|3;  
应付股利 Proposed dividends S }`sp[6  
待转资产价值 Donated assets H0Pxw P>q  
预计负债 Accrued liabilities KT(Z #$  
应付短期债券 Short-term debentures payable \j>7x  
其他流动负债 Other current liabilities i/ilG3m>  
预提费用 Accrued expenses -Ks>s  
应付工资 Payroll payable my.EvN  
应付福利费 Welfare payable ;hX(/T  
短期借款-抵押借款 Bank loans - Short term - pledged }Q/onBt  
短期借款-信用借款 Bank loans - Short term - credit :jLL IqhB  
短期借款-担保借款 Bank loans - Short term - guaranteed \
c}(rqT  
一年内到期长期借款 Long term loans due within one year A IP~A]T  
一年内到期长期应付款 Long term payable due within one year V0\[|E;F  
长期借款 Bank loans - Long term yLX $SR  
应付债券-债券面值 Bond payable - Par value EiW|+@1  
应付债券-债券溢价 Bond payable - Excess 9B: 3Ha=  
应付债券-债券折价 Bond payable - Discount +T+@g8S  
应付债券-应计利息 Bond payable - Accrued interest pE
4a~:  
长期应付款 Long term payable T pkSY`T  
专项应付款 Specific payable rVYoxXv  
其他长期负债 Other long term liabilities afEa@et'