[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 c6HU'%v  
无形资产-商誉 Intangible assets - goodwill 3+-(;>>\  
无形资产减值准备 Impairment of intangible assets %5G BMMn  
长期待摊费用 Deferred assets 8UIL_nPO  
未确认融资费用 Unrecognized finance fees RFJ;hh  
其他长期资产 Other long term assets ?6QJP|kE  
递延税款借项 Deferred assets debits %wf|nnieZ  
应付票据 Notes payable qX(%Wn;n  
应付帐款 Trade creditors $3TTHS o  
预收帐款 Adanvances from customers +29\'w,  
代销商品款 Consignment-in payables #%9]Lq  
其他应交款 Other payable to government gDub+^ye>/  
其他应付款 Other creditors >, E$bm2  
应付股利 Proposed dividends ymZ/(:3_  
待转资产价值 Donated assets &-fx=gq=  
预计负债 Accrued liabilities .( h$@|Y  
应付短期债券 Short-term debentures payable sZ"U=6R  
其他流动负债 Other current liabilities skz]@{38  
预提费用 Accrued expenses D5pF:~tQ(j  
应付工资 Payroll payable |T_Pz&-  
应付福利费 Welfare payable EKPTDKut  
短期借款-抵押借款 Bank loans - Short term - pledged j7 =3\SO  
短期借款-信用借款 Bank loans - Short term - credit rk/ c  
短期借款-担保借款 Bank loans - Short term - guaranteed XKX,7  
一年内到期长期借款 Long term loans due within one year 9|?Lz  
一年内到期长期应付款 Long term payable due within one year n\-_i2yy  
长期借款 Bank loans - Long term igrog  
应付债券-债券面值 Bond payable - Par value HY4E  
应付债券-债券溢价 Bond payable - Excess 3\n{,Q  
应付债券-债券折价 Bond payable - Discount r^t{Ii~  
应付债券-应计利息 Bond payable - Accrued interest Sx)Il~ x  
长期应付款 Long term payable qffSq](D .  
专项应付款 Specific payable <j\;>3Q  
其他长期负债 Other long term liabilities uX +<`3O