[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 FX `SaY>D  
无形资产-商誉 Intangible assets - goodwill 8_US.52V  
无形资产减值准备 Impairment of intangible assets 56;lB$)"  
长期待摊费用 Deferred assets cs `T7?>  
未确认融资费用 Unrecognized finance fees '#mv-/<t*  
其他长期资产 Other long term assets p&/}0eL y  
递延税款借项 Deferred assets debits 2 1.;lj  
应付票据 Notes payable e|Rd#  
应付帐款 Trade creditors ^a#Vp  
预收帐款 Adanvances from customers hg_@Ui@[z  
代销商品款 Consignment-in payables QCIH1\`jW  
其他应交款 Other payable to government `h*)PitRa  
其他应付款 Other creditors i1e|UR-wl  
应付股利 Proposed dividends Lt$LXE  
待转资产价值 Donated assets {x{e?c!  
预计负债 Accrued liabilities w#_/CUL  
应付短期债券 Short-term debentures payable FO#`}? R`  
其他流动负债 Other current liabilities @iWql*K;m  
预提费用 Accrued expenses 8x#SpD I  
应付工资 Payroll payable _]E H~;  
应付福利费 Welfare payable pJ!:mt  
短期借款-抵押借款 Bank loans - Short term - pledged p0U4#dD6  
短期借款-信用借款 Bank loans - Short term - credit r9G}[#DO  
短期借款-担保借款 Bank loans - Short term - guaranteed atRWKsY<  
一年内到期长期借款 Long term loans due within one year &,/_"N"?D  
一年内到期长期应付款 Long term payable due within one year ~UA:_7#\M  
长期借款 Bank loans - Long term M}2a/}4
 
应付债券-债券面值 Bond payable - Par value 4+qoq$F</  
应付债券-债券溢价 Bond payable - Excess = s^KZV  
应付债券-债券折价 Bond payable - Discount qT7E"|.$  
应付债券-应计利息 Bond payable - Accrued interest g/e\EkT  
长期应付款 Long term payable (!`TO{!6P  
专项应付款 Specific payable ANh7`AUuO  
其他长期负债 Other long term liabilities < 3i2(k