[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 ]Fjz+CGg  
无形资产-商誉 Intangible assets - goodwill JLg_oK6  
无形资产减值准备 Impairment of intangible assets k`TEA?RfQ  
长期待摊费用 Deferred assets pK$^@~DE  
未确认融资费用 Unrecognized finance fees yY,.GzIjCj  
其他长期资产 Other long term assets C(?lp   
递延税款借项 Deferred assets debits Txw,B2e)>  
应付票据 Notes payable ICV67(Ui  
应付帐款 Trade creditors S!g&&RDx  
预收帐款 Adanvances from customers }-8K*A3  
代销商品款 Consignment-in payables 6= 9  
其他应交款 Other payable to government O'5(L9,  
其他应付款 Other creditors %A64 Y<K  
应付股利 Proposed dividends 1>|p1YZ"  
待转资产价值 Donated assets ]`:Fj|>  
预计负债 Accrued liabilities \ &_ -  
应付短期债券 Short-term debentures payable ]A' e+RD4k  
其他流动负债 Other current liabilities ]bS\*q0Zf(  
预提费用 Accrued expenses 9prG@  
应付工资 Payroll payable (>)Y0ki}  
应付福利费 Welfare payable LXw&d]P  
短期借款-抵押借款 Bank loans - Short term - pledged rVf`wJ6b  
短期借款-信用借款 Bank loans - Short term - credit $RF"m"  
短期借款-担保借款 Bank loans - Short term - guaranteed cJH7zumM)  
一年内到期长期借款 Long term loans due within one year t$UFR7XE  
一年内到期长期应付款 Long term payable due within one year EzthRe9  
长期借款 Bank loans - Long term N*o+
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应付债券-债券面值 Bond payable - Par value v_G4:tY  
应付债券-债券溢价 Bond payable - Excess %*r Pd>*  
应付债券-债券折价 Bond payable - Discount e=_*
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应付债券-应计利息 Bond payable - Accrued interest 2gFQHV  
长期应付款 Long term payable lkl#
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专项应付款 Specific payable )fCl<KG*  
其他长期负债 Other long term liabilities *W i(%