[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 G-~+FnUC  
无形资产-商誉 Intangible assets - goodwill A+_361KH  
无形资产减值准备 Impairment of intangible assets ]*D=^kA0[  
长期待摊费用 Deferred assets 1@egAo)  
未确认融资费用 Unrecognized finance fees (~#{{Ja  
其他长期资产 Other long term assets 4Un(}P'  
递延税款借项 Deferred assets debits I& DEF*  
应付票据 Notes payable ]-
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应付帐款 Trade creditors lmfvT}$B  
预收帐款 Adanvances from customers Il`35~a  
代销商品款 Consignment-in payables ~ep-XO  
其他应交款 Other payable to government > ;LXy  
其他应付款 Other creditors % tTL  
应付股利 Proposed dividends 0NL~2Qf_4  
待转资产价值 Donated assets N8#wQ*MM>  
预计负债 Accrued liabilities V9mqJRFJ:  
应付短期债券 Short-term debentures payable *2P%731n5  
其他流动负债 Other current liabilities j]Kpwf<NS  
预提费用 Accrued expenses 8KiG(6*Q  
应付工资 Payroll payable yb\T<*  
应付福利费 Welfare payable oSq?.*w<  
短期借款-抵押借款 Bank loans - Short term - pledged V:s$V.{!  
短期借款-信用借款 Bank loans - Short term - credit AY<(`J{  
短期借款-担保借款 Bank loans - Short term - guaranteed yS'W ss  
一年内到期长期借款 Long term loans due within one year C0(?f [/(M  
一年内到期长期应付款 Long term payable due within one year fh,kbn==r?  
长期借款 Bank loans - Long term #ue WU  
应付债券-债券面值 Bond payable - Par value f#f<Ii  
应付债券-债券溢价 Bond payable - Excess F>RL&i  
应付债券-债券折价 Bond payable - Discount 6Cfu19Dx  
应付债券-应计利息 Bond payable - Accrued interest (E[c-1s  
长期应付款 Long term payable >"5f B  
专项应付款 Specific payable )31{
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其他长期负债 Other long term liabilities Y7vU dCj