[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 =@w:   
无形资产-商誉 Intangible assets - goodwill @ tIB'|O  
无形资产减值准备 Impairment of intangible assets jwq"B$ap  
长期待摊费用 Deferred assets 0hkuBQb\  
未确认融资费用 Unrecognized finance fees }gW}Vr <  
其他长期资产 Other long term assets JB(;[#'~  
递延税款借项 Deferred assets debits $;CC lzw  
应付票据 Notes payable CN=&Je%I  
应付帐款 Trade creditors `-H:j:U{  
预收帐款 Adanvances from customers VL{#.;QQa  
代销商品款 Consignment-in payables WNb$2q=  
其他应交款 Other payable to government W =zG  
其他应付款 Other creditors cBI)?  
应付股利 Proposed dividends t4IJ%#22  
待转资产价值 Donated assets S2R[vB4).  
预计负债 Accrued liabilities CP#79
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应付短期债券 Short-term debentures payable fI1
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其他流动负债 Other current liabilities mvgm o  
预提费用 Accrued expenses K|G$s  
应付工资 Payroll payable >.iw8#l  
应付福利费 Welfare payable iW?9oe  
短期借款-抵押借款 Bank loans - Short term - pledged RNdnlD#P  
短期借款-信用借款 Bank loans - Short term - credit Wn^^Q5U#  
短期借款-担保借款 Bank loans - Short term - guaranteed c Vn+~m_%  
一年内到期长期借款 Long term loans due within one year DH !Br  
一年内到期长期应付款 Long term payable due within one year +_eb*Z`5o  
长期借款 Bank loans - Long term xiF%\#N  
应付债券-债券面值 Bond payable - Par value !_ Q!H2il  
应付债券-债券溢价 Bond payable - Excess I{zE73  
应付债券-债券折价 Bond payable - Discount TyWy5J< :+  
应付债券-应计利息 Bond payable - Accrued interest 'D&G~$  
长期应付款 Long term payable X^Y9T`mQ}  
专项应付款 Specific payable f4S@lyYF  
其他长期负债 Other long term liabilities 2mZ/ 3u