[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 8U;!1!+ 7)  
无形资产-商誉 Intangible assets - goodwill ?5(L.XFm  
无形资产减值准备 Impairment of intangible assets wSAm[.1i  
长期待摊费用 Deferred assets Ey6K@@%  
未确认融资费用 Unrecognized finance fees W2<X 5'  
其他长期资产 Other long term assets PN.6BJvu  
递延税款借项 Deferred assets debits I* bj E'  
应付票据 Notes payable i44:VR|  
应付帐款 Trade creditors RtI
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预收帐款 Adanvances from customers ze4/XR  
代销商品款 Consignment-in payables ~f@<]  
其他应交款 Other payable to government 3R{-\
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其他应付款 Other creditors JQtH},Tr  
应付股利 Proposed dividends +$UfP(XmH  
待转资产价值 Donated assets 5=?&q 'i  
预计负债 Accrued liabilities 0)P
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应付短期债券 Short-term debentures payable ^M80 F7  
其他流动负债 Other current liabilities /C(L(
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预提费用 Accrued expenses H!Od.$ZIX  
应付工资 Payroll payable cYp}$  
应付福利费 Welfare payable  @i`g
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短期借款-抵押借款 Bank loans - Short term - pledged t{7l.>kf  
短期借款-信用借款 Bank loans - Short term - credit `773& \PK  
短期借款-担保借款 Bank loans - Short term - guaranteed t]` 2f3UO  
一年内到期长期借款 Long term loans due within one year %b*%'#iK  
一年内到期长期应付款 Long term payable due within one year xv*mK1e  
长期借款 Bank loans - Long term -0]aOT--  
应付债券-债券面值 Bond payable - Par value !;xE7w  
应付债券-债券溢价 Bond payable - Excess 6 %=BYDF  
应付债券-债券折价 Bond payable - Discount x$Dv&4  
应付债券-应计利息 Bond payable - Accrued interest 2tbqmWw/s  
长期应付款 Long term payable 7d<v\=J
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专项应付款 Specific payable ]u,~/Gy  
其他长期负债 Other long term liabilities 3Yf$WE8#l