[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 XQ<2(}]4  
无形资产-商誉 Intangible assets - goodwill B7TA:K   
无形资产减值准备 Impairment of intangible assets _
y)#N<  
长期待摊费用 Deferred assets aT F}  
未确认融资费用 Unrecognized finance fees `"M=ZVk  
其他长期资产 Other long term assets w?.0r6j  
递延税款借项 Deferred assets debits !>/U6
h,_  
应付票据 Notes payable ^"ywltW>  
应付帐款 Trade creditors JW&/l  
预收帐款 Adanvances from customers A0M)*9 f  
代销商品款 Consignment-in payables H!&]Di1Eh  
其他应交款 Other payable to government S,vrz!'>A  
其他应付款 Other creditors IR>^U  
应付股利 Proposed dividends A$W,#`E  
待转资产价值 Donated assets fk P@e3  
预计负债 Accrued liabilities :9c QK]O6  
应付短期债券 Short-term debentures payable !1dCk/D&)8  
其他流动负债 Other current liabilities F5.V
hg  
预提费用 Accrued expenses !$
St=!  
应付工资 Payroll payable kAf:_0?6  
应付福利费 Welfare payable K|Std)6  
短期借款-抵押借款 Bank loans - Short term - pledged ;,Sl+)@h  
短期借款-信用借款 Bank loans - Short term - credit ^MUtmzh  
短期借款-担保借款 Bank loans - Short term - guaranteed 1c,$D5#  
一年内到期长期借款 Long term loans due within one year F%6al,8P  
一年内到期长期应付款 Long term payable due within one year 6+FmYp  
长期借款 Bank loans - Long term -sGfpLy<6  
应付债券-债券面值 Bond payable - Par value $t-HJ<!  
应付债券-债券溢价 Bond payable - Excess cy?u *  
应付债券-债券折价 Bond payable - Discount tp_*U,  
应付债券-应计利息 Bond payable - Accrued interest ?bQ~+M\  
长期应付款 Long term payable k5=0L_xc  
专项应付款 Specific payable {
DBgW},  
其他长期负债 Other long term liabilities lW?}jzuo