[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 r6gfxW5  
无形资产-商誉 Intangible assets - goodwill jcL%_of  
无形资产减值准备 Impairment of intangible assets G_/DzJBF  
长期待摊费用 Deferred assets m< Y I}  
未确认融资费用 Unrecognized finance fees R]<N";-  
其他长期资产 Other long term assets @p ZjJ<9QM  
递延税款借项 Deferred assets debits u.dYDi  
应付票据 Notes payable f O,5 u;  
应付帐款 Trade creditors h1 pEC  
预收帐款 Adanvances from customers &hu>yH>j  
代销商品款 Consignment-in payables @jY=b<  
其他应交款 Other payable to government &OsO _F  
其他应付款 Other creditors Cd2A&RB  
应付股利 Proposed dividends y7~y@2  
待转资产价值 Donated assets 7]H
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预计负债 Accrued liabilities ,9Si3vn  
应付短期债券 Short-term debentures payable Lz{z~xNHW.  
其他流动负债 Other current liabilities ?/|KM8  
预提费用 Accrued expenses wl7 (|\-  
应付工资 Payroll payable Oe ~g[I;  
应付福利费 Welfare payable `i<omZ[aT  
短期借款-抵押借款 Bank loans - Short term - pledged /odDJxJ k  
短期借款-信用借款 Bank loans - Short term - credit ohna1a^  
短期借款-担保借款 Bank loans - Short term - guaranteed B;e (5y-  
一年内到期长期借款 Long term loans due within one year YpI|=mv  
一年内到期长期应付款 Long term payable due within one year zd|n!3;  
长期借款 Bank loans - Long term h?'~/@  
应付债券-债券面值 Bond payable - Par value g5:?O,?  
应付债券-债券溢价 Bond payable - Excess nM
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应付债券-债券折价 Bond payable - Discount sm"s2Ci=}  
应付债券-应计利息 Bond payable - Accrued interest we8aqEomr  
长期应付款 Long term payable l}SHR|7<  
专项应付款 Specific payable );;UA6CD  
其他长期负债 Other long term liabilities JIPBJ