[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 :.e`w#$7  
无形资产-商誉 Intangible assets - goodwill 9]<p  
无形资产减值准备 Impairment of intangible assets P^&%T?Y6z  
长期待摊费用 Deferred assets AyKvh  
未确认融资费用 Unrecognized finance fees i ?&t@"'  
其他长期资产 Other long term assets 9utiev~
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递延税款借项 Deferred assets debits VgD z:j  
应付票据 Notes payable x$Y44v'>  
应付帐款 Trade creditors $N'AZY]4]  
预收帐款 Adanvances from customers 9^6E>S{=  
代销商品款 Consignment-in payables N:?U
A  
其他应交款 Other payable to government ~b}a|K  
其他应付款 Other creditors #
tg,%*.s  
应付股利 Proposed dividends 9
js!gJC  
待转资产价值 Donated assets #?\$*@O  
预计负债 Accrued liabilities @}eEV[Lli  
应付短期债券 Short-term debentures payable jd8`D6|Z  
其他流动负债 Other current liabilities AFE6@/'  
预提费用 Accrued expenses H=Scrvfx  
应付工资 Payroll payable 0zQ"5e?qy  
应付福利费 Welfare payable O=~8+sa  
短期借款-抵押借款 Bank loans - Short term - pledged Ir&rTGFN  
短期借款-信用借款 Bank loans - Short term - credit eG&\b-%  
短期借款-担保借款 Bank loans - Short term - guaranteed Q&+Jeji  
一年内到期长期借款 Long term loans due within one year =r"-Pm{  
一年内到期长期应付款 Long term payable due within one year w^OV;gp  
长期借款 Bank loans - Long term %:2EoXN"  
应付债券-债券面值 Bond payable - Par value Fa<>2KkOr  
应付债券-债券溢价 Bond payable - Excess ,I6jfXI4  
应付债券-债券折价 Bond payable - Discount %J(y2 }  
应付债券-应计利息 Bond payable - Accrued interest % `Q
[?(z  
长期应付款 Long term payable hgIqr^N9  
专项应付款 Specific payable [Jv0^"]  
其他长期负债 Other long term liabilities ).U\,@[A{