[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 'rD6MY  
无形资产-商誉 Intangible assets - goodwill P3$eomX'  
无形资产减值准备 Impairment of intangible assets AZtS4]4G)  
长期待摊费用 Deferred assets E$e7(D  
未确认融资费用 Unrecognized finance fees a&y^Ps6=  
其他长期资产 Other long term assets l]nt@0+  
递延税款借项 Deferred assets debits ^PksXfk  
应付票据 Notes payable I2ek`t]  
应付帐款 Trade creditors o`?rj!\  
预收帐款 Adanvances from customers U2oCSo5:3N  
代销商品款 Consignment-in payables @ D+ft
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其他应交款 Other payable to government aER|5!7(2\  
其他应付款 Other creditors %`vzQt`>  
应付股利 Proposed dividends kIrrbD  
待转资产价值 Donated assets g*|j+<:7  
预计负债 Accrued liabilities p5Q]/DhG  
应付短期债券 Short-term debentures payable 5gszAvOO  
其他流动负债 Other current liabilities lo1Ui`V  
预提费用 Accrued expenses fV(3RG  
应付工资 Payroll payable R$awgSE  
应付福利费 Welfare payable )xGAe#E~j  
短期借款-抵押借款 Bank loans - Short term - pledged ^
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短期借款-信用借款 Bank loans - Short term - credit 092t6 D}  
短期借款-担保借款 Bank loans - Short term - guaranteed 0&.CAHb}  
一年内到期长期借款 Long term loans due within one year z3fv}_\z  
一年内到期长期应付款 Long term payable due within one year XC4Z,,ah"  
长期借款 Bank loans - Long term Q M,
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应付债券-债券面值 Bond payable - Par value ~}/Dl#9R!  
应付债券-债券溢价 Bond payable - Excess S)rZE*~2  
应付债券-债券折价 Bond payable - Discount *dzZOe>,  
应付债券-应计利息 Bond payable - Accrued interest ));#oQol9  
长期应付款 Long term payable x%P|T3Qy5  
专项应付款 Specific payable TBh M^\z  
其他长期负债 Other long term liabilities ^?69|,