[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 =KUmvV*\  
无形资产-商誉 Intangible assets - goodwill #D4
 
无形资产减值准备 Impairment of intangible assets QXZyiJX}  
长期待摊费用 Deferred assets p_h/hTi  
未确认融资费用 Unrecognized finance fees 4SZ,X^]I>  
其他长期资产 Other long term assets 4
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递延税款借项 Deferred assets debits a8f#q]TyQ  
应付票据 Notes payable P&uSh?[ ^  
应付帐款 Trade creditors !+Xul_XG  
预收帐款 Adanvances from customers ~PI 2G9  
代销商品款 Consignment-in payables 54CJ6"q  
其他应交款 Other payable to government ;U|(rM;  
其他应付款 Other creditors ~x
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应付股利 Proposed dividends R>*z8n  
待转资产价值 Donated assets . P$m?p#  
预计负债 Accrued liabilities @^<odmM  
应付短期债券 Short-term debentures payable cvaG[N F  
其他流动负债 Other current liabilities *3H=t$1G}  
预提费用 Accrued expenses 16zReI(  
应付工资 Payroll payable DxV=S0P  
应付福利费 Welfare payable ?1D!%jfi  
短期借款-抵押借款 Bank loans - Short term - pledged u<Kowt<ci  
短期借款-信用借款 Bank loans - Short term - credit "_q~S$i
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短期借款-担保借款 Bank loans - Short term - guaranteed .`}TND~  
一年内到期长期借款 Long term loans due within one year b3^:
B h9  
一年内到期长期应付款 Long term payable due within one year Z0fa;%:  
长期借款 Bank loans - Long term "esuLQC  
应付债券-债券面值 Bond payable - Par value n.&7lg^X  
应付债券-债券溢价 Bond payable - Excess &t[[4+Qt  
应付债券-债券折价 Bond payable - Discount M bWby'  
应付债券-应计利息 Bond payable - Accrued interest x ;|HT  
长期应付款 Long term payable nwU],{(Hgr  
专项应付款 Specific payable !?nO0Ao-$  
其他长期负债 Other long term liabilities } Bf@69