[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 CRd_}  
无形资产-商誉 Intangible assets - goodwill Fj3^ #ly  
无形资产减值准备 Impairment of intangible assets aKOf;^@  
长期待摊费用 Deferred assets y3 AL)  
未确认融资费用 Unrecognized finance fees jDp]R_i  
其他长期资产 Other long term assets v['AB
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递延税款借项 Deferred assets debits SNxz*`@4  
应付票据 Notes payable s#`cX0L)  
应付帐款 Trade creditors &08Tns"  
预收帐款 Adanvances from customers ZK!4>OuH`  
代销商品款 Consignment-in payables 5 2fO)!  
其他应交款 Other payable to government {V=vnL--  
其他应付款 Other creditors ZnQ27FcW  
应付股利 Proposed dividends & ]%\.m  
待转资产价值 Donated assets SE-} XI\  
预计负债 Accrued liabilities J;"nm3[.q  
应付短期债券 Short-term debentures payable l]/> `62  
其他流动负债 Other current liabilities mR6E]TuM  
预提费用 Accrued expenses u4C1W|x  
应付工资 Payroll payable /o'oF  
应付福利费 Welfare payable .8%vd  
短期借款-抵押借款 Bank loans - Short term - pledged B ;;cbY  
短期借款-信用借款 Bank loans - Short term - credit @u<0_r t  
短期借款-担保借款 Bank loans - Short term - guaranteed ju r1!rg%  
一年内到期长期借款 Long term loans due within one year BMe72  
一年内到期长期应付款 Long term payable due within one year p0?o<AA%O  
长期借款 Bank loans - Long term UzN8G$92qF  
应付债券-债券面值 Bond payable - Par value =^ gvZ|]  
应付债券-债券溢价 Bond payable - Excess =cknE=  
应付债券-债券折价 Bond payable - Discount e ^-3etx  
应付债券-应计利息 Bond payable - Accrued interest vB]3Xb3a  
长期应付款 Long term payable @s3aR*ny$  
专项应付款 Specific payable fg< (bXC  
其他长期负债 Other long term liabilities kS[Dy$AB/2