[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 VhWF(*  
无形资产-商誉 Intangible assets - goodwill /Lf+*u>"  
无形资产减值准备 Impairment of intangible assets <d$L}uQ
wg  
长期待摊费用 Deferred assets Xlw8>.\  
未确认融资费用 Unrecognized finance fees zO)>(E?  
其他长期资产 Other long term assets ] X9
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递延税款借项 Deferred assets debits km)5?  
应付票据 Notes payable QL<uQ`> (  
应付帐款 Trade creditors \sUk71L`j  
预收帐款 Adanvances from customers 7~2/NU?  
代销商品款 Consignment-in payables E7_)P>aS5  
其他应交款 Other payable to government Dd(#
  
其他应付款 Other creditors Guc~]
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应付股利 Proposed dividends 7(q EHZEr  
待转资产价值 Donated assets $[p<}o/6v]  
预计负债 Accrued liabilities qM."W=XVN  
应付短期债券 Short-term debentures payable <rO0t9OH  
其他流动负债 Other current liabilities 7nzNBtk  
预提费用 Accrued expenses D2U")g}U  
应付工资 Payroll payable qMk"i@"  
应付福利费 Welfare payable F)W7,^=X>-  
短期借款-抵押借款 Bank loans - Short term - pledged x"n!nT%Z  
短期借款-信用借款 Bank loans - Short term - credit k3-'!dW<  
短期借款-担保借款 Bank loans - Short term - guaranteed #~ :j< =o  
一年内到期长期借款 Long term loans due within one year E!~Ok  
一年内到期长期应付款 Long term payable due within one year *@XJ7G[  
长期借款 Bank loans - Long term 5B
L4VGwJ  
应付债券-债券面值 Bond payable - Par value !L +4YA  
应付债券-债券溢价 Bond payable - Excess `30og]F0YJ  
应付债券-债券折价 Bond payable - Discount @+gr>a1K#  
应付债券-应计利息 Bond payable - Accrued interest "kE$2Kg  
长期应付款 Long term payable w $\p\}~,  
专项应付款 Specific payable (-RZ|VdYg  
其他长期负债 Other long term liabilities jkPye{j