[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 r3h=XY  
无形资产-商誉 Intangible assets - goodwill PDN3=PAR/A  
无形资产减值准备 Impairment of intangible assets ^rF{%1DT  
长期待摊费用 Deferred assets f#~X4@DH`  
未确认融资费用 Unrecognized finance fees gG"W~O)yv  
其他长期资产 Other long term assets s;oDwT1  
递延税款借项 Deferred assets debits 6zuWG0t  
应付票据 Notes payable T}DP35dBzE  
应付帐款 Trade creditors VQSwRL3B=  
预收帐款 Adanvances from customers ]T
mx;[D  
代销商品款 Consignment-in payables U~{fbS3,  
其他应交款 Other payable to government 8@`"ZzM  
其他应付款 Other creditors r!Ujy .R  
应付股利 Proposed dividends pfd||Z  
待转资产价值 Donated assets .iK{=L/(y  
预计负债 Accrued liabilities aD yHIh8  
应付短期债券 Short-term debentures payable Ej c%D SG  
其他流动负债 Other current liabilities 7R9S%  
预提费用 Accrued expenses #i$/qk=N  
应付工资 Payroll payable 5?-cP?|.9  
应付福利费 Welfare payable Z}#,E;  
短期借款-抵押借款 Bank loans - Short term - pledged &Xr@nt0H  
短期借款-信用借款 Bank loans - Short term - credit w74)kIi  
短期借款-担保借款 Bank loans - Short term - guaranteed A2Je*Gz  
一年内到期长期借款 Long term loans due within one year FPM @%U  
一年内到期长期应付款 Long term payable due within one year *>otz5]  
长期借款 Bank loans - Long term =#WoeWFW*  
应付债券-债券面值 Bond payable - Par value $dr=M(&  
应付债券-债券溢价 Bond payable - Excess i3C5"\y  
应付债券-债券折价 Bond payable - Discount ,E&PIbDL1  
应付债券-应计利息 Bond payable - Accrued interest X
$"=\p>X  
长期应付款 Long term payable jKFypIZ4  
专项应付款 Specific payable 3yNILj  
其他长期负债 Other long term liabilities 8r7}6