[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 463dLEd  
无形资产-商誉 Intangible assets - goodwill BSf"'0I&
 
无形资产减值准备 Impairment of intangible assets 9 JtG&^*  
长期待摊费用 Deferred assets 4#9-Z6kOk  
未确认融资费用 Unrecognized finance fees J_@4J7  
其他长期资产 Other long term assets :[39g;V}c  
递延税款借项 Deferred assets debits }+J@;:  
应付票据 Notes payable UXJl;Mb  
应付帐款 Trade creditors t_dg$
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预收帐款 Adanvances from customers ( -@>  
代销商品款 Consignment-in payables y<b0z\  
其他应交款 Other payable to government nSi
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其他应付款 Other creditors BxU1Q&  
应付股利 Proposed dividends ' ^
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待转资产价值 Donated assets H/&Q,9sU21  
预计负债 Accrued liabilities s`YuH < 8  
应付短期债券 Short-term debentures payable Hv\*
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其他流动负债 Other current liabilities h_L '_*  
预提费用 Accrued expenses kDh(~nfj  
应付工资 Payroll payable U;@jl?jnG  
应付福利费 Welfare payable z;
fSd  
短期借款-抵押借款 Bank loans - Short term - pledged R2`g?5v  
短期借款-信用借款 Bank loans - Short term - credit R.T-Ptene  
短期借款-担保借款 Bank loans - Short term - guaranteed i#=X#_ +El  
一年内到期长期借款 Long term loans due within one year aO%FQ)BT  
一年内到期长期应付款 Long term payable due within one year `.g8JC\_m  
长期借款 Bank loans - Long term
88j ;7  
应付债券-债券面值 Bond payable - Par value Gf\_WNrSE+  
应付债券-债券溢价 Bond payable - Excess Rp*t"HSaAW  
应付债券-债券折价 Bond payable - Discount y9hZ2iT  
应付债券-应计利息 Bond payable - Accrued interest u'1=W5$rK  
长期应付款 Long term payable .*blM1+6i/  
专项应付款 Specific payable Hrnq l  
其他长期负债 Other long term liabilities G |^X:+