[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 jvpv1>KYV  
无形资产-商誉 Intangible assets - goodwill 8idIJm%y  
无形资产减值准备 Impairment of intangible assets c2L\m*^o  
长期待摊费用 Deferred assets 9W-1P}e,  
未确认融资费用 Unrecognized finance fees (W}DMcuSd  
其他长期资产 Other long term assets vP\6=7 1Y  
递延税款借项 Deferred assets debits N#@v`S  
应付票据 Notes payable N^AlhR^  
应付帐款 Trade creditors ;|W:,a{kS  
预收帐款 Adanvances from customers -$49l  
代销商品款 Consignment-in payables Aj
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其他应交款 Other payable to government OX?E3 <8`  
其他应付款 Other creditors 5Zmc3&vRl  
应付股利 Proposed dividends t_Rj1U  
待转资产价值 Donated assets oFT1d  
预计负债 Accrued liabilities &|' NDcp  
应付短期债券 Short-term debentures payable NiQ Y3Nj  
其他流动负债 Other current liabilities <9T,J"y  
预提费用 Accrued expenses d[nz0LI|mk  
应付工资 Payroll payable @VyNe(U  
应付福利费 Welfare payable )*
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短期借款-抵押借款 Bank loans - Short term - pledged o/[Ks;l  
短期借款-信用借款 Bank loans - Short term - credit ej1WkaR8  
短期借款-担保借款 Bank loans - Short term - guaranteed S~&
9DQN j  
一年内到期长期借款 Long term loans due within one year [;o>q;75Jz  
一年内到期长期应付款 Long term payable due within one year =W>a~e]/  
长期借款 Bank loans - Long term e E(+  
应付债券-债券面值 Bond payable - Par value yU"#2 *C  
应付债券-债券溢价 Bond payable - Excess *SlWA)9Y  
应付债券-债券折价 Bond payable - Discount O@w_"TJP/z  
应付债券-应计利息 Bond payable - Accrued interest |;^$IZSsz  
长期应付款 Long term payable 7Jd&9&O U  
专项应付款 Specific payable \Co Z+  
其他长期负债 Other long term liabilities e)}=T0 s