[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/w_  
无形资产-商誉 Intangible assets - goodwill ]kF1~kXBe  
无形资产减值准备 Impairment of intangible assets @3bVjQ`4f  
长期待摊费用 Deferred assets $KlaZ>Dh  
未确认融资费用 Unrecognized finance fees Fqh./@o  
其他长期资产 Other long term assets %.HLO.A  
递延税款借项 Deferred assets debits =T1Xfib  
应付票据 Notes payable Np/vPa
Ak  
应付帐款 Trade creditors F@zTz54t  
预收帐款 Adanvances from customers SIc~cZ!Yu  
代销商品款 Consignment-in payables RF~G{wz  
其他应交款 Other payable to government 3{wuifS  
其他应付款 Other creditors oe!4ng[  
应付股利 Proposed dividends 7OS i2  
待转资产价值 Donated assets }
 c>vk  
预计负债 Accrued liabilities D]N)  
应付短期债券 Short-term debentures payable k$pND,Ws  
其他流动负债 Other current liabilities kfZ(
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预提费用 Accrued expenses <2~DI0pp(  
应付工资 Payroll payable *vq75k$7  
应付福利费 Welfare payable ;<"V}, C  
短期借款-抵押借款 Bank loans - Short term - pledged Ge^,hAM'  
短期借款-信用借款 Bank loans - Short term - credit 'pB?  
短期借款-担保借款 Bank loans - Short term - guaranteed X8A.ag0Uu  
一年内到期长期借款 Long term loans due within one year `,4@;j<^@  
一年内到期长期应付款 Long term payable due within one year aIh} j,  
长期借款 Bank loans - Long term &>QxL d#  
应付债券-债券面值 Bond payable - Par value u! dx+vd  
应付债券-债券溢价 Bond payable - Excess OXn-!J90P  
应付债券-债券折价 Bond payable - Discount Ex skd}  
应付债券-应计利息 Bond payable - Accrued interest ?Mn~XN4F_  
长期应付款 Long term payable 9}Ge@a<j  
专项应付款 Specific payable hMUUnr"8;i  
其他长期负债 Other long term liabilities 9vSKIq