[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 mkR2i>  
无形资产-商誉 Intangible assets - goodwill ^aW Z!gi  
无形资产减值准备 Impairment of intangible assets /t(C>$ }p  
长期待摊费用 Deferred assets [+P#
tIL  
未确认融资费用 Unrecognized finance fees tor!Dl@Mo  
其他长期资产 Other long term assets  Tgl}  
递延税款借项 Deferred assets debits Q$fmD  
应付票据 Notes payable Q%f|~Kl-hd  
应付帐款 Trade creditors {26ONa#i
 
预收帐款 Adanvances from customers +]Y,
q w  
代销商品款 Consignment-in payables )5 R=Z<  
其他应交款 Other payable to government p'om-  
其他应付款 Other creditors Si~vDQ7"  
应付股利 Proposed dividends ,UuH}E  
待转资产价值 Donated assets r hfb ftw  
预计负债 Accrued liabilities *oybD=%4  
应付短期债券 Short-term debentures payable 3'X.}>o  
其他流动负债 Other current liabilities a`0=AQ  
预提费用 Accrued expenses \J6j38D5  
应付工资 Payroll payable I"`M@ %  
应付福利费 Welfare payable bwl|0"f+`  
短期借款-抵押借款 Bank loans - Short term - pledged t2"FXTAq  
短期借款-信用借款 Bank loans - Short term - credit h?pkE  
短期借款-担保借款 Bank loans - Short term - guaranteed L{c q, jk  
一年内到期长期借款 Long term loans due within one year jQ)T67  
一年内到期长期应付款 Long term payable due within one year !Ta>U^7  
长期借款 Bank loans - Long term
Sr?#S  
应付债券-债券面值 Bond payable - Par value Y5j]Z
^^v  
应付债券-债券溢价 Bond payable - Excess v~Y^
r2  
应付债券-债券折价 Bond payable - Discount Y&K;l_  
应付债券-应计利息 Bond payable - Accrued interest \W`w` o  
长期应付款 Long term payable 5+wAzVA  
专项应付款 Specific payable $r3i2N-I  
其他长期负债 Other long term liabilities 
=xS+5(