[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 Zt3)]sB  
无形资产-商誉 Intangible assets - goodwill 25&J7\P*  
无形资产减值准备 Impairment of intangible assets A<B=f<N3gV  
长期待摊费用 Deferred assets E.U
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未确认融资费用 Unrecognized finance fees +Lnsr\BA  
其他长期资产 Other long term assets (X?/"lC)  
递延税款借项 Deferred assets debits /AQMFx4-5  
应付票据 Notes payable V 14B[|YM<  
应付帐款 Trade creditors e0$=!QlPr  
预收帐款 Adanvances from customers :(H>2xS,s  
代销商品款 Consignment-in payables =ID 2  
其他应交款 Other payable to government -> J_ ~  
其他应付款 Other creditors ZZyDG9a>
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应付股利 Proposed dividends 2 6>ZW4Z  
待转资产价值 Donated assets q@jq0D)g  
预计负债 Accrued liabilities chEn|>~  
应付短期债券 Short-term debentures payable @e'5E^
 
其他流动负债 Other current liabilities Tt>8?  
预提费用 Accrued expenses "hQ_sgz[Z  
应付工资 Payroll payable 1DA1N<'  
应付福利费 Welfare payable 3S&U!  
短期借款-抵押借款 Bank loans - Short term - pledged A'%1Z Q33O  
短期借款-信用借款 Bank loans - Short term - credit |> _!eS\=<  
短期借款-担保借款 Bank loans - Short term - guaranteed 2"-S<zM  
一年内到期长期借款 Long term loans due within one year yu;SH[{Wi  
一年内到期长期应付款 Long term payable due within one year -!\fpl{  
长期借款 Bank loans - Long term 5
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应付债券-债券面值 Bond payable - Par value E.iSWAJ(w  
应付债券-债券溢价 Bond payable - Excess +GAf O0  
应付债券-债券折价 Bond payable - Discount QL$S4 J"  
应付债券-应计利息 Bond payable - Accrued interest 5H9r=a  
长期应付款 Long term payable g(|6~}|o+  
专项应付款 Specific payable ?r2#. W  
其他长期负债 Other long term liabilities 8j4z{+'TQ