[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 CblL1q8  
无形资产-商誉 Intangible assets - goodwill /3Gv51'  
无形资产减值准备 Impairment of intangible assets AAl`bhx'n  
长期待摊费用 Deferred assets gf@'d
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未确认融资费用 Unrecognized finance fees IX3U
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其他长期资产 Other long term assets wy&*6>.  
递延税款借项 Deferred assets debits ;[zx'e?!  
应付票据 Notes payable B'0Il"g'  
应付帐款 Trade creditors 4Y/!V[  
预收帐款 Adanvances from customers 9hp0wi@W}  
代销商品款 Consignment-in payables & ='uAw  
其他应交款 Other payable to government "
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其他应付款 Other creditors |$0/:*  
应付股利 Proposed dividends ,[hJi3xM  
待转资产价值 Donated assets SO&;]YO  
预计负债 Accrued liabilities ?%0i,p@<  
应付短期债券 Short-term debentures payable ^e 6(#SqR  
其他流动负债 Other current liabilities #5I "M WA  
预提费用 Accrued expenses ^ pR&  
应付工资 Payroll payable bU,&|K/  
应付福利费 Welfare payable '}Y8a$(;V  
短期借款-抵押借款 Bank loans - Short term - pledged hP#&]W3:  
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed q.X-2jjpx:  
一年内到期长期借款 Long term loans due within one year ";.
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一年内到期长期应付款 Long term payable due within one year e O}mZN  
长期借款 Bank loans - Long term Fu> <lN7  
应付债券-债券面值 Bond payable - Par value K^vMIoh  
应付债券-债券溢价 Bond payable - Excess WL~`L!_. A  
应付债券-债券折价 Bond payable - Discount O&0R ~<n  
应付债券-应计利息 Bond payable - Accrued interest gy[uqm_ T  
长期应付款 Long term payable \d;Ow8%d/  
专项应付款 Specific payable Y+7v~/K=  
其他长期负债 Other long term liabilities zC^Ib&gm>,