[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 R 6yvpH  
无形资产-商誉 Intangible assets - goodwill {ZsWZJ!  
无形资产减值准备 Impairment of intangible assets dT,m{[+  
长期待摊费用 Deferred assets WlQ&Yau  
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets 6dS1\Y  
递延税款借项 Deferred assets debits t!=~5YgKs  
应付票据 Notes payable |7'yk__m  
应付帐款 Trade creditors Lx
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预收帐款 Adanvances from customers qi KtR  
代销商品款 Consignment-in payables W'
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其他应交款 Other payable to government 3~3(G[w  
其他应付款 Other creditors ,?~UpsUx  
应付股利 Proposed dividends ! ^*;c#  
待转资产价值 Donated assets :{N3o:  
预计负债 Accrued liabilities In9|n^=H@  
应付短期债券 Short-term debentures payable norc!?L  
其他流动负债 Other current liabilities Pl5NHVr  
预提费用 Accrued expenses p4t!T=o/  
应付工资 Payroll payable hzPB~obC  
应付福利费 Welfare payable zS"zb  
短期借款-抵押借款 Bank loans - Short term - pledged :V-}Sde  
短期借款-信用借款 Bank loans - Short term - credit l6DIsR  
短期借款-担保借款 Bank loans - Short term - guaranteed Z=t#*"J  
一年内到期长期借款 Long term loans due within one year |3T|F3uEX  
一年内到期长期应付款 Long term payable due within one year ::72~'tw  
长期借款 Bank loans - Long term komxot[[  
应付债券-债券面值 Bond payable - Par value ;
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应付债券-债券溢价 Bond payable - Excess 9Or4`JOO  
应付债券-债券折价 Bond payable - Discount OD/P*CQ_  
应付债券-应计利息 Bond payable - Accrued interest Y %D*O  
长期应付款 Long term payable v^18o$=K",  
专项应付款 Specific payable h,6S$,UI  
其他长期负债 Other long term liabilities X3=Jp'p$h