[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 4& ]Sb}  
无形资产-商誉 Intangible assets - goodwill T:k-`t0":N  
无形资产减值准备 Impairment of intangible assets 2 u:w  
长期待摊费用 Deferred assets >.'rN>B+  
未确认融资费用 Unrecognized finance fees c%,@O&o  
其他长期资产 Other long term assets R{={7.As+  
递延税款借项 Deferred assets debits [l"|x75-  
应付票据 Notes payable 5M6`\LyU  
应付帐款 Trade creditors A9qbE  
预收帐款 Adanvances from customers ^I2+$  
代销商品款 Consignment-in payables E$!0h_.(  
其他应交款 Other payable to government j8gw]V/B:  
其他应付款 Other creditors a;@
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应付股利 Proposed dividends ++{,1wY\  
待转资产价值 Donated assets ;; |S QX  
预计负债 Accrued liabilities 'VVEd[  
应付短期债券 Short-term debentures payable m+&)eQ:  
其他流动负债 Other current liabilities MC=pN(l  
预提费用 Accrued expenses LEu_RU?  
应付工资 Payroll payable y8~/EyY|^  
应付福利费 Welfare payable m][i-|@M  
短期借款-抵押借款 Bank loans - Short term - pledged 5ZpU><y  
短期借款-信用借款 Bank loans - Short term - credit ).IB{+  
短期借款-担保借款 Bank loans - Short term - guaranteed F<R+]M:fa  
一年内到期长期借款 Long term loans due within one year r5#8Vzr  
一年内到期长期应付款 Long term payable due within one year vSyR% j  
长期借款 Bank loans - Long term ~\uI&S5  
应付债券-债券面值 Bond payable - Par value D=ZH? d  
应付债券-债券溢价 Bond payable - Excess W_JFe(=3,  
应付债券-债券折价 Bond payable - Discount 6yU#;|6d  
应付债券-应计利息 Bond payable - Accrued interest ~%.<rc0  
长期应付款 Long term payable uKOs
YN%D  
专项应付款 Specific payable &:Mk^DH5  
其他长期负债 Other long term liabilities Xx)PyO