[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 4VaUa8 D  
无形资产-商誉 Intangible assets - goodwill k%:]PQjYT  
无形资产减值准备 Impairment of intangible assets AWQwpaj-  
长期待摊费用 Deferred assets i3;Z:,A4NN  
未确认融资费用 Unrecognized finance fees t w tGk kC  
其他长期资产 Other long term assets `z5j  
递延税款借项 Deferred assets debits j^iH[pN] \  
应付票据 Notes payable N_q7ip%z  
应付帐款 Trade creditors q'+XTal  
预收帐款 Adanvances from customers YV{^S6M  
代销商品款 Consignment-in payables @/anJrt  
其他应交款 Other payable to government }
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其他应付款 Other creditors M29[\ @zL  
应付股利 Proposed dividends yql+N[  
待转资产价值 Donated assets 8DLR  
预计负债 Accrued liabilities ]ueq&|  
应付短期债券 Short-term debentures payable 2d<ma*2n(  
其他流动负债 Other current liabilities Ao`9fI#q  
预提费用 Accrued expenses Gk799SDL  
应付工资 Payroll payable e
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应付福利费 Welfare payable ,O3"r;  
短期借款-抵押借款 Bank loans - Short term - pledged :;{U2q+  
短期借款-信用借款 Bank loans - Short term - credit W|D'S}J  
短期借款-担保借款 Bank loans - Short term - guaranteed lJKhP  
一年内到期长期借款 Long term loans due within one year RS<c&{?  
一年内到期长期应付款 Long term payable due within one year EW#.)@-  
长期借款 Bank loans - Long term xC<OF
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应付债券-债券面值 Bond payable - Par value JZu7Fb]L9  
应付债券-债券溢价 Bond payable - Excess Ez<J+#)t  
应付债券-债券折价 Bond payable - Discount A{9Hm:)  
应付债券-应计利息 Bond payable - Accrued interest ?@_3B]Fs  
长期应付款 Long term payable >4~{CXZ  
专项应付款 Specific payable c0!bn b  
其他长期负债 Other long term liabilities 4w]u: eU