[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 g/}d> 6  
无形资产-商誉 Intangible assets - goodwill /GX
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无形资产减值准备 Impairment of intangible assets HB`'S7Q  
长期待摊费用 Deferred assets :!hO9ho  
未确认融资费用 Unrecognized finance fees g9CedD%40  
其他长期资产 Other long term assets pU'${Z~b  
递延税款借项 Deferred assets debits 2vU-9p {  
应付票据 Notes payable $2+s3)  
应付帐款 Trade creditors &*Xrh7K2e  
预收帐款 Adanvances from customers OQ4Pk/-'  
代销商品款 Consignment-in payables QO0@Ax\b  
其他应交款 Other payable to government 8:)[.  
其他应付款 Other creditors 9HEqB0|ZRu  
应付股利 Proposed dividends ycSGv4 )  
待转资产价值 Donated assets !#~KSO}zW2  
预计负债 Accrued liabilities m.!LL]]  
应付短期债券 Short-term debentures payable \o=9WKc  
其他流动负债 Other current liabilities T+aNX/c|>  
预提费用 Accrued expenses 'CS jj@3X  
应付工资 Payroll payable M$Bb,s  
应付福利费 Welfare payable :y `LF<  
短期借款-抵押借款 Bank loans - Short term - pledged @$!6u0x  
短期借款-信用借款 Bank loans - Short term - credit H-nhq-fut  
短期借款-担保借款 Bank loans - Short term - guaranteed ^/$dSXKF  
一年内到期长期借款 Long term loans due within one year *C0a,G4  
一年内到期长期应付款 Long term payable due within one year m mZ P;  
长期借款 Bank loans - Long term mj'N)6ga  
应付债券-债券面值 Bond payable - Par value tQRbNY#}Z  
应付债券-债券溢价 Bond payable - Excess U;IGV~oT  
应付债券-债券折价 Bond payable - Discount ~cyKPg6  
应付债券-应计利息 Bond payable - Accrued interest ](v,2(}=  
长期应付款 Long term payable lNf);!}SM  
专项应付款 Specific payable ;Z`a[\i':  
其他长期负债 Other long term liabilities SjpCf8Z(