[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 )gX7qQ  
无形资产-商誉 Intangible assets - goodwill Tbf@qid e  
无形资产减值准备 Impairment of intangible assets .`I;qF  
长期待摊费用 Deferred assets =J@M,mbHg  
未确认融资费用 Unrecognized finance fees j@w+>h  
其他长期资产 Other long term assets =1!,A  
递延税款借项 Deferred assets debits aJ!(c}N~97  
应付票据 Notes payable )7X+T'?%  
应付帐款 Trade creditors Kmk}Yz  
预收帐款 Adanvances from customers i|`b2msvd  
代销商品款 Consignment-in payables D\~s$.6B  
其他应交款 Other payable to government w@K4u{|  
其他应付款 Other creditors #9R[%R7Nz  
应付股利 Proposed dividends R,3E_me"}  
待转资产价值 Donated assets gzHMZ/31  
预计负债 Accrued liabilities )^Ha?;TS  
应付短期债券 Short-term debentures payable O~p@87aq  
其他流动负债 Other current liabilities jCJbmEfo9@  
预提费用 Accrued expenses {z^6V\O5  
应付工资 Payroll payable Yg @&@S]  
应付福利费 Welfare payable .,-,@ZK  
短期借款-抵押借款 Bank loans - Short term - pledged th
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短期借款-信用借款 Bank loans - Short term - credit MU  }<-1  
短期借款-担保借款 Bank loans - Short term - guaranteed {|R@\G
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一年内到期长期借款 Long term loans due within one year AD$$S.zoD<  
一年内到期长期应付款 Long term payable due within one year [>P9_zID  
长期借款 Bank loans - Long term D]n"`< Ho  
应付债券-债券面值 Bond payable - Par value 73n|G/9n[  
应付债券-债券溢价 Bond payable - Excess G<F+/Oi&DX  
应付债券-债券折价 Bond payable - Discount T9s$IS,  
应付债券-应计利息 Bond payable - Accrued interest sl5y1W/]]  
长期应付款 Long term payable FJ/>=2^B  
专项应付款 Specific payable v
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其他长期负债 Other long term liabilities rP5&&Hso