[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 rz7b
%
WY  
无形资产-商誉 Intangible assets - goodwill >2a#|_-T  
无形资产减值准备 Impairment of intangible assets #7"5Y_0-  
长期待摊费用 Deferred assets FMr$cKvE]W  
未确认融资费用 Unrecognized finance fees 4/vQ=t  
其他长期资产 Other long term assets RIc<  
递延税款借项 Deferred assets debits yYtki  
应付票据 Notes payable \$UU/\  
应付帐款 Trade creditors tqf -,BLh  
预收帐款 Adanvances from customers #(4hX6?5AI  
代销商品款 Consignment-in payables 5X -{|r3q  
其他应交款 Other payable to government <7Lz<{jaJ  
其他应付款 Other creditors >Cc$ P  
应付股利 Proposed dividends &bx,6dX  
待转资产价值 Donated assets hlEvL  
预计负债 Accrued liabilities []^>QsS(X  
应付短期债券 Short-term debentures payable H9[.#+ln  
其他流动负债 Other current liabilities +y#979A,  
预提费用 Accrued expenses *~X\c Z  
应付工资 Payroll payable 8Qy |;T}  
应付福利费 Welfare payable qeGOSGc_  
短期借款-抵押借款 Bank loans - Short term - pledged }N!8i'suz9  
短期借款-信用借款 Bank loans - Short term - credit <#`L&w.  
短期借款-担保借款 Bank loans - Short term - guaranteed _<Tz1>j=  
一年内到期长期借款 Long term loans due within one year r? 7^@  
一年内到期长期应付款 Long term payable due within one year a$A S?`L  
长期借款 Bank loans - Long term dGN*K}5  
应付债券-债券面值 Bond payable - Par value M-t 9zT  
应付债券-债券溢价 Bond payable - Excess
|zlwPi.  
应付债券-债券折价 Bond payable - Discount J],BO\ECH  
应付债券-应计利息 Bond payable - Accrued interest ~C+T|  
长期应付款 Long term payable n$iz   
专项应付款 Specific payable tzPe*|m<  
其他长期负债 Other long term liabilities y.OUn'^d4