[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 V|D]M{O  
无形资产-商誉 Intangible assets - goodwill Jf;?XP]z  
无形资产减值准备 Impairment of intangible assets R W/z1  
长期待摊费用 Deferred assets <yUstz,Xu^  
未确认融资费用 Unrecognized finance fees :$3oFN*g  
其他长期资产 Other long term assets ~aK?cP  
递延税款借项 Deferred assets debits 9)dfL?x8V{  
应付票据 Notes payable UK[v6".^h  
应付帐款 Trade creditors 1 jb/o5n;  
预收帐款 Adanvances from customers qCQ./"8  
代销商品款 Consignment-in payables a:STQk V  
其他应交款 Other payable to government  7A$B{  
其他应付款 Other creditors |UnUG  
应付股利 Proposed dividends 0ezYdS~o  
待转资产价值 Donated assets i'/m4 !>h  
预计负债 Accrued liabilities Rd*[ %)  
应付短期债券 Short-term debentures payable ;t#]2 <d*  
其他流动负债 Other current liabilities mu]as: ~  
预提费用 Accrued expenses ]2SI!Ai7  
应付工资 Payroll payable S::=85[>z  
应付福利费 Welfare payable 3(E $I5  
短期借款-抵押借款 Bank loans - Short term - pledged (]2H7X:b  
短期借款-信用借款 Bank loans - Short term - credit %q3$|>  
短期借款-担保借款 Bank loans - Short term - guaranteed YPDf Y<?v  
一年内到期长期借款 Long term loans due within one year <[ Xw)/#  
一年内到期长期应付款 Long term payable due within one year JH,/jR  
长期借款 Bank loans - Long term sN=6gCau  
应付债券-债券面值 Bond payable - Par value QP@<)`1t9  
应付债券-债券溢价 Bond payable - Excess 7L5P%zLtB  
应付债券-债券折价 Bond payable - Discount v-j3bB  
应付债券-应计利息 Bond payable - Accrued interest $D1w5o-  
长期应付款 Long term payable }GwVKAjP  
专项应付款 Specific payable knp>m,w  
其他长期负债 Other long term liabilities >`RRP}u=u