[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 c`&<"Us  
无形资产-商誉 Intangible assets - goodwill paW7.
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无形资产减值准备 Impairment of intangible assets oUBn:Ir@  
长期待摊费用 Deferred assets (-(sBQa+  
未确认融资费用 Unrecognized finance fees 3Ga!)  
其他长期资产 Other long term assets /uzU]3KF~  
递延税款借项 Deferred assets debits 5}4r'P$m:  
应付票据 Notes payable q~=]_PMP  
应付帐款 Trade creditors 0Y9\,y_  
预收帐款 Adanvances from customers X aV h.  
代销商品款 Consignment-in payables <k&Q"X:"  
其他应交款 Other payable to government Xo>P?^c4?  
其他应付款 Other creditors ]I#yS=;  
应付股利 Proposed dividends tQ:)j^\  
待转资产价值 Donated assets 'lym^^MjL+  
预计负债 Accrued liabilities ayJKt03\O\  
应付短期债券 Short-term debentures payable (P[:g  
其他流动负债 Other current liabilities :YU_ \EV  
预提费用 Accrued expenses H1>}E5^?  
应付工资 Payroll payable r-+.Ax4L"  
应付福利费 Welfare payable :U>o;  
短期借款-抵押借款 Bank loans - Short term - pledged ]N^a/&}*  
短期借款-信用借款 Bank loans - Short term - credit K_4}N%P/))  
短期借款-担保借款 Bank loans - Short term - guaranteed ^E8XPK]-~  
一年内到期长期借款 Long term loans due within one year ;aip1Df  
一年内到期长期应付款 Long term payable due within one year '@h
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长期借款 Bank loans - Long term k"V| f&  
应付债券-债券面值 Bond payable - Par value +.T&U7x
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应付债券-债券溢价 Bond payable - Excess ((TiBCF4  
应付债券-债券折价 Bond payable - Discount jX79N m|  
应付债券-应计利息 Bond payable - Accrued interest S$Tc\/{  
长期应付款 Long term payable cbD&tsF  
专项应付款 Specific payable s('<ms  
其他长期负债 Other long term liabilities
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