[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 fj;y}t1E]  
无形资产-商誉 Intangible assets - goodwill z4jR[x,  
无形资产减值准备 Impairment of intangible assets @W[f1  
长期待摊费用 Deferred assets Hn%xDJ'  
未确认融资费用 Unrecognized finance fees _0]S69lp  
其他长期资产 Other long term assets Y6zbo
  
递延税款借项 Deferred assets debits "2)H'<  
应付票据 Notes payable R|(q  
应付帐款 Trade creditors 5#+^E{  
预收帐款 Adanvances from customers e} P I^bc  
代销商品款 Consignment-in payables mUdOX7$c>  
其他应交款 Other payable to government B1>/5hV}  
其他应付款 Other creditors ?&63#B,iZ  
应付股利 Proposed dividends Af'" 6BS  
待转资产价值 Donated assets o4K ~  
预计负债 Accrued liabilities %'s>QF]'  
应付短期债券 Short-term debentures payable d9;g]uj`  
其他流动负债 Other current liabilities "AnC?c9?-^  
预提费用 Accrued expenses CsoiyY -2  
应付工资 Payroll payable V9{]O V%  
应付福利费 Welfare payable o7s
T=x9  
短期借款-抵押借款 Bank loans - Short term - pledged B"TAjB& *  
短期借款-信用借款 Bank loans - Short term - credit ^h~x)@=  
短期借款-担保借款 Bank loans - Short term - guaranteed ~M7y*'oY  
一年内到期长期借款 Long term loans due within one year XBb~\p 3y  
一年内到期长期应付款 Long term payable due within one year 8&?s#5zA  
长期借款 Bank loans - Long term rA5=dJ"I  
应付债券-债券面值 Bond payable - Par value \KQ71yqY  
应付债券-债券溢价 Bond payable - Excess p~BRh  
应付债券-债券折价 Bond payable - Discount s'E2P[:  
应付债券-应计利息 Bond payable - Accrued interest 'E/^8md>  
长期应付款 Long term payable w[S pw<Z  
专项应付款 Specific payable _m gHJ0v'  
其他长期负债 Other long term liabilities \eT5flC