[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 72GXgah  
无形资产-商誉 Intangible assets - goodwill i44UqEb  
无形资产减值准备 Impairment of intangible assets 36s[hg  
长期待摊费用 Deferred assets is}o5\JEL  
未确认融资费用 Unrecognized finance fees &,4^LFZW  
其他长期资产 Other long term assets IvTtQq  
递延税款借项 Deferred assets debits zU:zzT}|TZ  
应付票据 Notes payable 3Wr
l_V  
应付帐款 Trade creditors dJ"3F(X  
预收帐款 Adanvances from customers X4>c(1e  
代销商品款 Consignment-in payables i,NN"  
其他应交款 Other payable to government @tdX=\[~  
其他应付款 Other creditors Hv>A$x$q  
应付股利 Proposed dividends sZ{Kl\1@  
待转资产价值 Donated assets X's-i!  
预计负债 Accrued liabilities g2l|NI#c^  
应付短期债券 Short-term debentures payable c=<d99Cu!  
其他流动负债 Other current liabilities J*F-tRuEw  
预提费用 Accrued expenses {c<MB xk  
应付工资 Payroll payable WW2VW-Hk  
应付福利费 Welfare payable [3>l^Q|#  
短期借款-抵押借款 Bank loans - Short term - pledged s[ )2z3  
短期借款-信用借款 Bank loans - Short term - credit Xw!eB?A  
短期借款-担保借款 Bank loans - Short term - guaranteed m=k(6  
一年内到期长期借款 Long term loans due within one year Sdz!J 1  
一年内到期长期应付款 Long term payable due within one year S])YU?e  
长期借款 Bank loans - Long term xojy[c#  
应付债券-债券面值 Bond payable - Par value WZ&/l 65J  
应付债券-债券溢价 Bond payable - Excess HNxJ`x~Z~  
应付债券-债券折价 Bond payable - Discount ',n;ag`c  
应付债券-应计利息 Bond payable - Accrued interest
k2sb#]-/}  
长期应付款 Long term payable {dhuvB  
专项应付款 Specific payable %4Ylq|d  
其他长期负债 Other long term liabilities KS}Ci-