[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 O H7FkR  
无形资产-商誉 Intangible assets - goodwill mVmGg ,  
无形资产减值准备 Impairment of intangible assets oXS}IL og'  
长期待摊费用 Deferred assets (iGTACoF  
未确认融资费用 Unrecognized finance fees L=h'Qgk%  
其他长期资产 Other long term assets T 1t6p&  
递延税款借项 Deferred assets debits =Runf +}  
应付票据 Notes payable PRT +mT  
应付帐款 Trade creditors 0(btA~'*  
预收帐款 Adanvances from customers jqkqZF  
代销商品款 Consignment-in payables 9ll~~zF99|  
其他应交款 Other payable to government L8n|m!MOD  
其他应付款 Other creditors nF/OPd  
应付股利 Proposed dividends )CyS#j#=  
待转资产价值 Donated assets r%N)bNk~  
预计负债 Accrued liabilities FgI3   
应付短期债券 Short-term debentures payable =":,.Ttq41  
其他流动负债 Other current liabilities  LIdF 0  
预提费用 Accrued expenses iR0y"Cii  
应付工资 Payroll payable A(N4N  
应付福利费 Welfare payable (9h`3#  
短期借款-抵押借款 Bank loans - Short term - pledged )_NO4`ejs/  
短期借款-信用借款 Bank loans - Short term - credit DeYV$W B  
短期借款-担保借款 Bank loans - Short term - guaranteed ,=N.FS  
一年内到期长期借款 Long term loans due within one year c:g'.'/*  
一年内到期长期应付款 Long term payable due within one year u2[w#  
长期借款 Bank loans - Long term i@CxI<1'  
应付债券-债券面值 Bond payable - Par value iyog`s c  
应付债券-债券溢价 Bond payable - Excess Xx(T">
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应付债券-债券折价 Bond payable - Discount %%wNZ{  
应付债券-应计利息 Bond payable - Accrued interest 2px|_)i
 
长期应付款 Long term payable .{
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专项应付款 Specific payable lHIM}~#;nd  
其他长期负债 Other long term liabilities uwBiW