[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  +`7KSwa  
无形资产-商誉 Intangible assets - goodwill UnVm1ZWZ  
无形资产减值准备 Impairment of intangible assets G} eUL|S  
长期待摊费用 Deferred assets M"%Q&o/I  
未确认融资费用 Unrecognized finance fees Y(cN}44  
其他长期资产 Other long term assets ^c~)/F/cF  
递延税款借项 Deferred assets debits y/e2l  
应付票据 Notes payable DAo~8H  
应付帐款 Trade creditors WI]o cF  
预收帐款 Adanvances from customers H|cNH=  
代销商品款 Consignment-in payables >!_Xgw  
其他应交款 Other payable to government rc+C?)S  
其他应付款 Other creditors zF5uN:-s  
应付股利 Proposed dividends $/6 ;9d^  
待转资产价值 Donated assets %uv?we7  
预计负债 Accrued liabilities iU6Gp-<M,  
应付短期债券 Short-term debentures payable |ZodlYF  
其他流动负债 Other current liabilities u77E! z4Uz  
预提费用 Accrued expenses ~|wbP6</:-  
应付工资 Payroll payable `eu9dLzH  
应付福利费 Welfare payable ==i[w|  
短期借款-抵押借款 Bank loans - Short term - pledged cA6lge<{~  
短期借款-信用借款 Bank loans - Short term - credit  L4uFNM]  
短期借款-担保借款 Bank loans - Short term - guaranteed fgihy  
一年内到期长期借款 Long term loans due within one year olLfko4$*V  
一年内到期长期应付款 Long term payable due within one year l L]y~u  
长期借款 Bank loans - Long term T~h5B(J;  
应付债券-债券面值 Bond payable - Par value g$dsd^{O7  
应付债券-债券溢价 Bond payable - Excess '`1CBU$  
应付债券-债券折价 Bond payable - Discount Xf)|P u  
应付债券-应计利息 Bond payable - Accrued interest g$. \
  
长期应付款 Long term payable s=?g\oR  
专项应付款 Specific payable '!f5?O+E  
其他长期负债 Other long term liabilities EUsI%p