[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 D7.
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无形资产-商誉 Intangible assets - goodwill <It 7s1O  
无形资产减值准备 Impairment of intangible assets 3oKGeB;Ja  
长期待摊费用 Deferred assets =, 0a3D6b  
未确认融资费用 Unrecognized finance fees ;!}SgzSH}  
其他长期资产 Other long term assets h=tu+pn  
递延税款借项 Deferred assets debits ;?!
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应付票据 Notes payable 85fDuJ9$Z"  
应付帐款 Trade creditors #R8l"]fxr?  
预收帐款 Adanvances from customers Z)A+ wM  
代销商品款 Consignment-in payables CJOl|"UyJ  
其他应交款 Other payable to government VB\6SG  
其他应付款 Other creditors C]H <L#)ZU  
应付股利 Proposed dividends gB(W`:[  
待转资产价值 Donated assets J9FNjM[qe  
预计负债 Accrued liabilities HH#i.s2  
应付短期债券 Short-term debentures payable \k=Qq(=  
其他流动负债 Other current liabilities $ddYH  
预提费用 Accrued expenses hN53=X:  
应付工资 Payroll payable >>cd3)b  
应付福利费 Welfare payable DRoxw24  
短期借款-抵押借款 Bank loans - Short term - pledged \.a .'l  
短期借款-信用借款 Bank loans - Short term - credit @qDrTH]5  
短期借款-担保借款 Bank loans - Short term - guaranteed lnWiE}F  
一年内到期长期借款 Long term loans due within one year F"H!CJ
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一年内到期长期应付款 Long term payable due within one year Q7
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长期借款 Bank loans - Long term ehusI-q  
应付债券-债券面值 Bond payable - Par value weV#%6=5\  
应付债券-债券溢价 Bond payable - Excess 0_ \ g  
应付债券-债券折价 Bond payable - Discount c.Y8CD.tqL  
应付债券-应计利息 Bond payable - Accrued interest mv.I.EL  
长期应付款 Long term payable I0v nd7  
专项应付款 Specific payable \#jDQ  
其他长期负债 Other long term liabilities HdUW(FZ