[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 |x 2>F   
无形资产-商誉 Intangible assets - goodwill 7
am. _K  
无形资产减值准备 Impairment of intangible assets tt,MO)8VD  
长期待摊费用 Deferred assets IP$^)t[  
未确认融资费用 Unrecognized finance fees ~;,]/'O  
其他长期资产 Other long term assets i Cao;Zb  
递延税款借项 Deferred assets debits m>$+sMZE  
应付票据 Notes payable KP[ax2!x  
应付帐款 Trade creditors ~qLbyzHaB  
预收帐款 Adanvances from customers Ttb@98  
代销商品款 Consignment-in payables :
#"gQ^YNp  
其他应交款 Other payable to government CTbdY,=B  
其他应付款 Other creditors j /{F#auI  
应付股利 Proposed dividends RS#)uC5/%  
待转资产价值 Donated assets :^71,An >E  
预计负债 Accrued liabilities Z&@X4X"q  
应付短期债券 Short-term debentures payable *j2P#et  
其他流动负债 Other current liabilities {bl&r?[y  
预提费用 Accrued expenses 97e fWYj  
应付工资 Payroll payable \f1r/e(G|  
应付福利费 Welfare payable @$gvV]
dA  
短期借款-抵押借款 Bank loans - Short term - pledged *Eu ca~%=  
短期借款-信用借款 Bank loans - Short term - credit rv1kIc5Za<  
短期借款-担保借款 Bank loans - Short term - guaranteed "wmQ,=  
一年内到期长期借款 Long term loans due within one year ej47'#EY  
一年内到期长期应付款 Long term payable due within one year $[}31=0  
长期借款 Bank loans - Long term BbA>1#i5]  
应付债券-债券面值 Bond payable - Par value s<H0ka@  
应付债券-债券溢价 Bond payable - Excess ,(}7 ST  
应付债券-债券折价 Bond payable - Discount <w(
UDZ  
应付债券-应计利息 Bond payable - Accrued interest CtV$lXxup  
长期应付款 Long term payable Vc$x?=  
专项应付款 Specific payable Fd2Eq&:en$  
其他长期负债 Other long term liabilities 6*gMG3