[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 P"<U6zM\sP  
无形资产-商誉 Intangible assets - goodwill hJzxbr <  
无形资产减值准备 Impairment of intangible assets F)z;Z6{t4  
长期待摊费用 Deferred assets ,39aF*r1Q  
未确认融资费用 Unrecognized finance fees _fZZ_0\Q  
其他长期资产 Other long term assets 1sPdz L  
递延税款借项 Deferred assets debits tzy'G"P|  
应付票据 Notes payable `/HUV&i"S  
应付帐款 Trade creditors Q}S_%I}u:  
预收帐款 Adanvances from customers ^ wY[3"{  
代销商品款 Consignment-in payables >vuY+o;B  
其他应交款 Other payable to government K|DWu8  
其他应付款 Other creditors -l%J/:  
应付股利 Proposed dividends S(\9T1DVe  
待转资产价值 Donated assets q~o,WZG  
预计负债 Accrued liabilities y^]tahbo  
应付短期债券 Short-term debentures payable :VF<9@t  
其他流动负债 Other current liabilities 3Vp#a:  
预提费用 Accrued expenses : Sq?a0!S  
应付工资 Payroll payable >5Wlc$ bc  
应付福利费 Welfare payable ,;M4jc{  
短期借款-抵押借款 Bank loans - Short term - pledged %lg=YGLQB  
短期借款-信用借款 Bank loans - Short term - credit &-5_f*{  
短期借款-担保借款 Bank loans - Short term - guaranteed LN_xq&.  
一年内到期长期借款 Long term loans due within one year F@R1:M9*  
一年内到期长期应付款 Long term payable due within one year gocrjjAHk  
长期借款 Bank loans - Long term J)mhu}  
应付债券-债券面值 Bond payable - Par value -{`@=U  
应付债券-债券溢价 Bond payable - Excess y>*xVK{D  
应付债券-债券折价 Bond payable - Discount )P7)0c  
应付债券-应计利息 Bond payable - Accrued interest F4Y@ B  
长期应付款 Long term payable (%O@r!{  
专项应付款 Specific payable F#|:`$t  
其他长期负债 Other long term liabilities "bDs2E+W