[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 w|61dB  
无形资产-商誉 Intangible assets - goodwill 2IXtIE  
无形资产减值准备 Impairment of intangible assets B(Er/\-@U  
长期待摊费用 Deferred assets XT1P. w[aA  
未确认融资费用 Unrecognized finance fees A+( + PfU  
其他长期资产 Other long term assets jOm7:+H  
递延税款借项 Deferred assets debits 5-UrHbpCZ#  
应付票据 Notes payable S{N=9934_  
应付帐款 Trade creditors Z:YgG.z"  
预收帐款 Adanvances from customers W#\{[o  
代销商品款 Consignment-in payables se*k56,  
其他应交款 Other payable to government RV%)~S@!R  
其他应付款 Other creditors M,<UnAVP-  
应付股利 Proposed dividends 0rxGb} b*  
待转资产价值 Donated assets K|=va>
   
预计负债 Accrued liabilities d=dHY(ms]  
应付短期债券 Short-term debentures payable :"cKxd  
其他流动负债 Other current liabilities Y~@(  
预提费用 Accrued expenses G|TnvZ KX  
应付工资 Payroll payable ha7mXGN%  
应付福利费 Welfare payable ]d.e(yCuE  
短期借款-抵押借款 Bank loans - Short term - pledged B_>r|^Vh  
短期借款-信用借款 Bank loans - Short term - credit g!^mewtd  
短期借款-担保借款 Bank loans - Short term - guaranteed wV\G$|Y  
一年内到期长期借款 Long term loans due within one year X6xs@tgQ  
一年内到期长期应付款 Long term payable due within one year QwL*A `@  
长期借款 Bank loans - Long term c-U]3`;Q  
应付债券-债券面值 Bond payable - Par value "^wIixOH5  
应付债券-债券溢价 Bond payable - Excess &a)d,4e<M  
应付债券-债券折价 Bond payable - Discount P_)=sj!>-  
应付债券-应计利息 Bond payable - Accrued interest *E +VcU  
长期应付款 Long term payable 8+H 0  
专项应付款 Specific payable *:ErZ UyQM  
其他长期负债 Other long term liabilities XW~a4If