[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 )P?IqSEA%  
无形资产-商誉 Intangible assets - goodwill >c4/?
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无形资产减值准备 Impairment of intangible assets .h4\{|  
长期待摊费用 Deferred assets Bq@zaMv  
未确认融资费用 Unrecognized finance fees /.Fj.6U5  
其他长期资产 Other long term assets V|'1tB=;*1  
递延税款借项 Deferred assets debits rAb&I"\ZY  
应付票据 Notes payable  W^Y#pn  
应付帐款 Trade creditors %d1draL  
预收帐款 Adanvances from customers oKA&An  
代销商品款 Consignment-in payables 7\ypW$Ot  
其他应交款 Other payable to government )0k']g5  
其他应付款 Other creditors 0w %[  
应付股利 Proposed dividends \ECu5L4  
待转资产价值 Donated assets y+9h~,:A  
预计负债 Accrued liabilities $d/&k`  
应付短期债券 Short-term debentures payable -Fxm
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其他流动负债 Other current liabilities 06 i;T~Y  
预提费用 Accrued expenses .$&Q[r3Lu  
应付工资 Payroll payable nPN?kO=]  
应付福利费 Welfare payable Zp&@h-%YoD  
短期借款-抵押借款 Bank loans - Short term - pledged n_Onr0EvO  
短期借款-信用借款 Bank loans - Short term - credit 9Ma0^_  
短期借款-担保借款 Bank loans - Short term - guaranteed ?<U
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一年内到期长期借款 Long term loans due within one year fKHE;A*>%  
一年内到期长期应付款 Long term payable due within one year C$d>_r  
长期借款 Bank loans - Long term Ub_4yN;  
应付债券-债券面值 Bond payable - Par value %g3 ,qI  
应付债券-债券溢价 Bond payable - Excess "B{ECM;  
应付债券-债券折价 Bond payable - Discount I7n3xN&4"  
应付债券-应计利息 Bond payable - Accrued interest x[(?#  
长期应付款 Long term payable geM6G$V&  
专项应付款 Specific payable >\2:
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其他长期负债 Other long term liabilities [8XLK4e