[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 x6tY _lzJ  
无形资产-商誉 Intangible assets - goodwill 2[hl^f^%,  
无形资产减值准备 Impairment of intangible assets i=+6R  
长期待摊费用 Deferred assets Uo ,3 lMr  
未确认融资费用 Unrecognized finance fees KA#-X2U/  
其他长期资产 Other long term assets t79MBgZ  
递延税款借项 Deferred assets debits 7d5x4^EYE  
应付票据 Notes payable 9=f'sqIPV  
应付帐款 Trade creditors w>s  
预收帐款 Adanvances from customers rl=_ "sd=  
代销商品款 Consignment-in payables ^D
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其他应交款 Other payable to government {IvCe0`  
其他应付款 Other creditors oJ+ $&P(  
应付股利 Proposed dividends )^+$5OR\c  
待转资产价值 Donated assets |M_Bbo@ud  
预计负债 Accrued liabilities ENzeVtw0  
应付短期债券 Short-term debentures payable $@j7VPE  
其他流动负债 Other current liabilities 5KSsRq/8"  
预提费用 Accrued expenses (" %yV_R  
应付工资 Payroll payable cD6o8v4]]  
应付福利费 Welfare payable L\[jafb_`  
短期借款-抵押借款 Bank loans - Short term - pledged BKEB,K=K@  
短期借款-信用借款 Bank loans - Short term - credit AtOB'=ph*  
短期借款-担保借款 Bank loans - Short term - guaranteed j@2 hI,+  
一年内到期长期借款 Long term loans due within one year |
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一年内到期长期应付款 Long term payable due within one year O.dNhd$  
长期借款 Bank loans - Long term @:I/lg=Qd  
应付债券-债券面值 Bond payable - Par value  ?`>yl4  
应付债券-债券溢价 Bond payable - Excess V2.K*CpZ7  
应付债券-债券折价 Bond payable - Discount n
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应付债券-应计利息 Bond payable - Accrued interest Zn//u<D  
长期应付款 Long term payable <]nI)W(  
专项应付款 Specific payable hl+Yr)0\
 
其他长期负债 Other long term liabilities z4goa2@Z