[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 @En^wN  
无形资产-商誉 Intangible assets - goodwill * 1T&  
无形资产减值准备 Impairment of intangible assets {_b%/eR1  
长期待摊费用 Deferred assets il}%7b-  
未确认融资费用 Unrecognized finance fees 4,..kSA3iw  
其他长期资产 Other long term assets X- pqw~$  
递延税款借项 Deferred assets debits y#>,+a#5  
应付票据 Notes payable p%iGc<vHX  
应付帐款 Trade creditors rW0kA1=E  
预收帐款 Adanvances from customers So{x]x:f  
代销商品款 Consignment-in payables ?;KKw*  
其他应交款 Other payable to government ]P#XVDn+;  
其他应付款 Other creditors Cnnh7`  
应付股利 Proposed dividends rJPb 3F  
待转资产价值 Donated assets #?5 (o  
预计负债 Accrued liabilities WF2}-NU"  
应付短期债券 Short-term debentures payable 4Yxo~ m(  
其他流动负债 Other current liabilities m/v9!'cMI  
预提费用 Accrued expenses vK 7^*qr;j  
应付工资 Payroll payable 7bqBk,`9  
应付福利费 Welfare payable jH19k}D  
短期借款-抵押借款 Bank loans - Short term - pledged O>SLOWgha  
短期借款-信用借款 Bank loans - Short term - credit QN@CPuy  
短期借款-担保借款 Bank loans - Short term - guaranteed EzDk}uKY0R  
一年内到期长期借款 Long term loans due within one year z8{a(nKP  
一年内到期长期应付款 Long term payable due within one year 7P"| J\  
长期借款 Bank loans - Long term 9w"h  
应付债券-债券面值 Bond payable - Par value )u3 Zm  
应付债券-债券溢价 Bond payable - Excess >^%7@i:@U  
应付债券-债券折价 Bond payable - Discount zEs>b(5u  
应付债券-应计利息 Bond payable - Accrued interest i\1TOP|h  
长期应付款 Long term payable #rxVd 7f  
专项应付款 Specific payable dOqOw M.y  
其他长期负债 Other long term liabilities `n$I]_}/%