[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 ^DzL$BX  
无形资产-商誉 Intangible assets - goodwill !e&rVoA  
无形资产减值准备 Impairment of intangible assets 5Yn{?r\#F  
长期待摊费用 Deferred assets }
'DC Q  
未确认融资费用 Unrecognized finance fees
_Q)d+Fl  
其他长期资产 Other long term assets u0s'6=  
递延税款借项 Deferred assets debits epn#qeX  
应付票据 Notes payable IX"ZS  
应付帐款 Trade creditors 2YE7 23H=Z  
预收帐款 Adanvances from customers TF%3u
H  
代销商品款 Consignment-in payables '7t|I6$ow  
其他应交款 Other payable to government "havi,m  
其他应付款 Other creditors c%ZeX%p  
应付股利 Proposed dividends ;*W=c  
待转资产价值 Donated assets u
ji
ZM  
预计负债 Accrued liabilities '/ihL^^@L  
应付短期债券 Short-term debentures payable <D~6v2$  
其他流动负债 Other current liabilities gxI&f  
预提费用 Accrued expenses *X~B-a|nJ  
应付工资 Payroll payable w2 /* `YO  
应付福利费 Welfare payable /8=:qIJYA  
短期借款-抵押借款 Bank loans - Short term - pledged #FEa 5  
短期借款-信用借款 Bank loans - Short term - credit Ze#Jhn@  
短期借款-担保借款 Bank loans - Short term - guaranteed ,.[.SU#V  
一年内到期长期借款 Long term loans due within one year 0{-`Th+h  
一年内到期长期应付款 Long term payable due within one year : #3OcD4  
长期借款 Bank loans - Long term d[)_sa  
应付债券-债券面值 Bond payable - Par value sS-W~u|C  
应付债券-债券溢价 Bond payable - Excess {a]pF.^kf  
应付债券-债券折价 Bond payable - Discount M8\G>0Hc6  
应付债券-应计利息 Bond payable - Accrued interest HmhU
c,EC  
长期应付款 Long term payable "EN98^ Sl  
专项应付款 Specific payable 5.O-(eSa0&  
其他长期负债 Other long term liabilities ]}p2Tp;1