[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 2>Hl=bX  
无形资产-商誉 Intangible assets - goodwill N`1:U 4}  
无形资产减值准备 Impairment of intangible assets RMU R@o5N  
长期待摊费用 Deferred assets !4\`g
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未确认融资费用 Unrecognized finance fees {P"$;_Y"<  
其他长期资产 Other long term assets 5
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递延税款借项 Deferred assets debits
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应付票据 Notes payable 8u Tq0d6(  
应付帐款 Trade creditors }J73{  
预收帐款 Adanvances from customers GGo)k1T|)  
代销商品款 Consignment-in payables +kP)T(6  
其他应交款 Other payable to government e` Z;}& ,  
其他应付款 Other creditors `% k9@k.  
应付股利 Proposed dividends (Gr8JpV  
待转资产价值 Donated assets FivgOa  
预计负债 Accrued liabilities 28[hp[<  
应付短期债券 Short-term debentures payable fDt#<f 4;  
其他流动负债 Other current liabilities 8!2NZOZOS  
预提费用 Accrued expenses U\a.'K50F  
应付工资 Payroll payable #_0OYL`(mE  
应付福利费 Welfare payable PeGA+0bm  
短期借款-抵押借款 Bank loans - Short term - pledged {R%v4#nk  
短期借款-信用借款 Bank loans - Short term - credit eQ`TW'[9_6  
短期借款-担保借款 Bank loans - Short term - guaranteed f4YcZyBGv  
一年内到期长期借款 Long term loans due within one year @8E mY,{;  
一年内到期长期应付款 Long term payable due within one year u>o<ua p  
长期借款 Bank loans - Long term <@6K(  
应付债券-债券面值 Bond payable - Par value )#n0~7 &  
应付债券-债券溢价 Bond payable - Excess Wj.f
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应付债券-债券折价 Bond payable - Discount Wd#r-&!6j  
应付债券-应计利息 Bond payable - Accrued interest (7 ^5jo[D  
长期应付款 Long term payable mz$)80ly  
专项应付款 Specific payable ;U=IbK*  
其他长期负债 Other long term liabilities ts%XjCN[