[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 u#v
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无形资产-商誉 Intangible assets - goodwill \Gz 79VW  
无形资产减值准备 Impairment of intangible assets $D(q  
长期待摊费用 Deferred assets ;2iDa  
未确认融资费用 Unrecognized finance fees 'V(9ein^Q  
其他长期资产 Other long term assets f&`yi
y_  
递延税款借项 Deferred assets debits pDG>9P#mO  
应付票据 Notes payable Ky6 d{|H  
应付帐款 Trade creditors eLN[`hJ  
预收帐款 Adanvances from customers vU,;asgy  
代销商品款 Consignment-in payables p$@l,4@{  
其他应交款 Other payable to government Yjp*T:6  
其他应付款 Other creditors *Au[{sR  
应付股利 Proposed dividends $1;@@LSw  
待转资产价值 Donated assets '| bHu  
预计负债 Accrued liabilities =fy'w3m  
应付短期债券 Short-term debentures payable Z^ }4bR]  
其他流动负债 Other current liabilities -3&m gd  
预提费用 Accrued expenses DO9_o9'  
应付工资 Payroll payable h&:6S  
应付福利费 Welfare payable  '' Pfs<!  
短期借款-抵押借款 Bank loans - Short term - pledged :N ]H"u9X  
短期借款-信用借款 Bank loans - Short term - credit CGJ>j}C  
短期借款-担保借款 Bank loans - Short term - guaranteed ed4`n
!3  
一年内到期长期借款 Long term loans due within one year ,ko0XQBl  
一年内到期长期应付款 Long term payable due within one year /7p1y v  
长期借款 Bank loans - Long term ;>h:VnV(>(  
应付债券-债券面值 Bond payable - Par value t gHXIr}3  
应付债券-债券溢价 Bond payable - Excess u4.2u}A/R%  
应付债券-债券折价 Bond payable - Discount Ls(l  
应付债券-应计利息 Bond payable - Accrued interest )>8k8E  
长期应付款 Long term payable RS /*Dp^  
专项应付款 Specific payable n%={!WD  
其他长期负债 Other long term liabilities @[w.!GW%