[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 FK > 8kC  
无形资产-商誉 Intangible assets - goodwill JgKZ;GM:W  
无形资产减值准备 Impairment of intangible assets KXA)i5z  
长期待摊费用 Deferred assets ma
EpT43f  
未确认融资费用 Unrecognized finance fees MGKeD+=5  
其他长期资产 Other long term assets _JIU
ds5  
递延税款借项 Deferred assets debits ^*ezj1  
应付票据 Notes payable fy>And*  
应付帐款 Trade creditors jP.b oj_u*  
预收帐款 Adanvances from customers jy@i(@Z  
代销商品款 Consignment-in payables Nz3%}6F:  
其他应交款 Other payable to government o``>sBZOq  
其他应付款 Other creditors )^>XZ*eK  
应付股利 Proposed dividends !v4j`A;%  
待转资产价值 Donated assets ^pV>b(?qw  
预计负债 Accrued liabilities RHl=$Hm.%  
应付短期债券 Short-term debentures payable zpr@!76  
其他流动负债 Other current liabilities jo3}]KC !  
预提费用 Accrued expenses H?(SSL  
应付工资 Payroll payable 6?.pKFBZ  
应付福利费 Welfare payable CC(*zrOd-  
短期借款-抵押借款 Bank loans - Short term - pledged =>ztBw\  
短期借款-信用借款 Bank loans - Short term - credit >aC\_Mc  
短期借款-担保借款 Bank loans - Short term - guaranteed !a&SB*%^I3  
一年内到期长期借款 Long term loans due within one year 8u5 'g1M  
一年内到期长期应付款 Long term payable due within one year xm,` 4WdG  
长期借款 Bank loans - Long term +\8krA  
应付债券-债券面值 Bond payable - Par value m5em<P!G  
应付债券-债券溢价 Bond payable - Excess :Ip:sRz  
应付债券-债券折价 Bond payable - Discount R~5*#r@f  
应付债券-应计利息 Bond payable - Accrued interest P9TBQW2G{  
长期应付款 Long term payable XZdr`$zf  
专项应付款 Specific payable ;!JX-Jq  
其他长期负债 Other long term liabilities 5H:~6z