[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 U$A/bEhw  
无形资产-商誉 Intangible assets - goodwill 7 n\mj\  
无形资产减值准备 Impairment of intangible assets 9~=gwP  
长期待摊费用 Deferred assets I4rV5;f H4  
未确认融资费用 Unrecognized finance fees `tX@8|  
其他长期资产 Other long term assets `GP Q((la  
递延税款借项 Deferred assets debits Ud$Q0m&  
应付票据 Notes payable
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应付帐款 Trade creditors F|,6N/;!W  
预收帐款 Adanvances from customers >H$;Z$o*(  
代销商品款 Consignment-in payables +-U@0&Y3M  
其他应交款 Other payable to government *nLIXnm  
其他应付款 Other creditors K*[9j 0  
应付股利 Proposed dividends \xF;{}v  
待转资产价值 Donated assets VF\{ra;  
预计负债 Accrued liabilities 9t#P~>:jY}  
应付短期债券 Short-term debentures payable yDzdE;  
其他流动负债 Other current liabilities b9`iZ  
预提费用 Accrued expenses +a #lofhv  
应付工资 Payroll payable F{;; :  
应付福利费 Welfare payable 4e}{$s$Xx  
短期借款-抵押借款 Bank loans - Short term - pledged juH wHt  
短期借款-信用借款 Bank loans - Short term - credit +)zDA:2Wa"  
短期借款-担保借款 Bank loans - Short term - guaranteed }X.>4\
B5  
一年内到期长期借款 Long term loans due within one year %Mh Q  
一年内到期长期应付款 Long term payable due within one year U{"f.Z:Ydo  
长期借款 Bank loans - Long term ^/k,  
应付债券-债券面值 Bond payable - Par value =9^Q"t4  
应付债券-债券溢价 Bond payable - Excess F,Q?s9s  
应付债券-债券折价 Bond payable - Discount N ,+(>?y E  
应付债券-应计利息 Bond payable - Accrued interest o_sQQF  
长期应付款 Long term payable m#*h{U$  
专项应付款 Specific payable k5wi'  
其他长期负债 Other long term liabilities GYd]5`ri