[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 CFrHNU  
无形资产-商誉 Intangible assets - goodwill y2hFUq
  
无形资产减值准备 Impairment of intangible assets ^1& LHrT  
长期待摊费用 Deferred assets 2BU)qv-  
未确认融资费用 Unrecognized finance fees x%?*]*W  
其他长期资产 Other long term assets GWE0 UO}  
递延税款借项 Deferred assets debits GbrPtu2{@V  
应付票据 Notes payable a>jI_)L  
应付帐款 Trade creditors JX,#W!d  
预收帐款 Adanvances from customers 7(+ZfY~w"  
代销商品款 Consignment-in payables M,!no  
其他应交款 Other payable to government F p=Q$J|  
其他应付款 Other creditors ^3@a0J=F  
应付股利 Proposed dividends $j2)_(<A%Q  
待转资产价值 Donated assets E#F9<=mA)  
预计负债 Accrued liabilities o0+BQ&A)s*  
应付短期债券 Short-term debentures payable Y\9*e5?`I3  
其他流动负债 Other current liabilities oZcwbo8  
预提费用 Accrued expenses yt# ;3  
应付工资 Payroll payable =4\~M"
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应付福利费 Welfare payable c]v3dHE_h  
短期借款-抵押借款 Bank loans - Short term - pledged GyM%vGl 3  
短期借款-信用借款 Bank loans - Short term - credit 5i-;bLm  
短期借款-担保借款 Bank loans - Short term - guaranteed >xMhA`
l  
一年内到期长期借款 Long term loans due within one year ]f @LhC1x  
一年内到期长期应付款 Long term payable due within one year nZ+5@ ( *  
长期借款 Bank loans - Long term 6f9<&dCK  
应付债券-债券面值 Bond payable - Par value \kGtYkctZ  
应付债券-债券溢价 Bond payable - Excess F,2#;t4  
应付债券-债券折价 Bond payable - Discount ?-&D'  
应付债券-应计利息 Bond payable - Accrued interest bh6wI%8H  
长期应付款 Long term payable , p=8tf#  
专项应付款 Specific payable !*
. nR(>d  
其他长期负债 Other long term liabilities "X}F%:HL