[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 Y W9+.Dc`  
无形资产-商誉 Intangible assets - goodwill _TbQjE&6  
无形资产减值准备 Impairment of intangible assets gVscdg5  
长期待摊费用 Deferred assets w\}@+w3b~  
未确认融资费用 Unrecognized finance fees  m%s&$  
其他长期资产 Other long term assets WeiDg,]e$b  
递延税款借项 Deferred assets debits &#< M o  
应付票据 Notes payable FL|\D  
应付帐款 Trade creditors f`W)Z$fN5  
预收帐款 Adanvances from customers }N0$DqP  
代销商品款 Consignment-in payables g15~+;33N  
其他应交款 Other payable to government QW
QJSz5  
其他应付款 Other creditors -_?U/k(Hi  
应付股利 Proposed dividends jY1^I26E  
待转资产价值 Donated assets +Y! P VMF  
预计负债 Accrued liabilities ^h?]$P  
应付短期债券 Short-term debentures payable ;R[w}#Sm  
其他流动负债 Other current liabilities VFI\2n`  
预提费用 Accrued expenses "xduh3/~=  
应付工资 Payroll payable U_KCN09  
应付福利费 Welfare payable J`[v u4  
短期借款-抵押借款 Bank loans - Short term - pledged FQh8(^(  
短期借款-信用借款 Bank loans - Short term - credit AW<"3 !@  
短期借款-担保借款 Bank loans - Short term - guaranteed dTrz7ay
H  
一年内到期长期借款 Long term loans due within one year 259 R5X<V  
一年内到期长期应付款 Long term payable due within one year DD fw& y  
长期借款 Bank loans - Long term MLT^7'y  
应付债券-债券面值 Bond payable - Par value Dbg,|UH  
应付债券-债券溢价 Bond payable - Excess \=&F\EV  
应付债券-债券折价 Bond payable - Discount ]tx/t^&/\u  
应付债券-应计利息 Bond payable - Accrued interest 5<$8.a#  
长期应付款 Long term payable w!|jL $5L  
专项应付款 Specific payable ia#8 ^z  
其他长期负债 Other long term liabilities w.o>G2u