[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 **m8 HD  
无形资产-商誉 Intangible assets - goodwill w aniCEo  
无形资产减值准备 Impairment of intangible assets 6%p6BK6  
长期待摊费用 Deferred assets h :bx0:O"  
未确认融资费用 Unrecognized finance fees 5)f 'wVe  
其他长期资产 Other long term assets \ R}I4'  
递延税款借项 Deferred assets debits 8*8Y\"  
应付票据 Notes payable 8#$HKWUK  
应付帐款 Trade creditors ,2!7iX  
预收帐款 Adanvances from customers ;sA 5&a>!  
代销商品款 Consignment-in payables L$c 1<7LU  
其他应交款 Other payable to government 2n>mISy+  
其他应付款 Other creditors @{qcu\sZ  
应付股利 Proposed dividends by9UwM=gp  
待转资产价值 Donated assets O=U,x-Wl  
预计负债 Accrued liabilities C4E}.``Hm  
应付短期债券 Short-term debentures payable !Yo2P"  
其他流动负债 Other current liabilities 4;~xRg;u&*  
预提费用 Accrued expenses @;9KP6d  
应付工资 Payroll payable H$?MPA-c  
应付福利费 Welfare payable %62|dhl6  
短期借款-抵押借款 Bank loans - Short term - pledged ;gEEdx'&T  
短期借款-信用借款 Bank loans - Short term - credit '2l[~T$*  
短期借款-担保借款 Bank loans - Short term - guaranteed ISZEP8w  
一年内到期长期借款 Long term loans due within one year x!I@cP#O  
一年内到期长期应付款 Long term payable due within one year -U>)B  
长期借款 Bank loans - Long term v89tV9O)  
应付债券-债券面值 Bond payable - Par value n.N0Nhd  
应付债券-债券溢价 Bond payable - Excess rk=w~IZJ3  
应付债券-债券折价 Bond payable - Discount $Rze[3  
应付债券-应计利息 Bond payable - Accrued interest )]Zdaw)X  
长期应付款 Long term payable xs6!NY  
专项应付款 Specific payable Se??E+aX  
其他长期负债 Other long term liabilities *9KT@"v