[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 16vfIUt
b  
无形资产-商誉 Intangible assets - goodwill D#0}/  
无形资产减值准备 Impairment of intangible assets ^-ZqS  
长期待摊费用 Deferred assets /hQ!dU.+  
未确认融资费用 Unrecognized finance fees K#jm6Xh ?E  
其他长期资产 Other long term assets \#slZ;&s  
递延税款借项 Deferred assets debits #'qW?8d}  
应付票据 Notes payable }R^{<{KVJ  
应付帐款 Trade creditors F/8y p<_r  
预收帐款 Adanvances from customers J3=jC5=J4  
代销商品款 Consignment-in payables b11C3TyQT  
其他应交款 Other payable to government \GWC5R7Q0j  
其他应付款 Other creditors 2 E^P=jU`  
应付股利 Proposed dividends e 6*=Si}V  
待转资产价值 Donated assets L6T_&AiL$  
预计负债 Accrued liabilities /1*\*<cs  
应付短期债券 Short-term debentures payable Eq t61O$x  
其他流动负债 Other current liabilities m`Z4#_s2  
预提费用 Accrued expenses Wxjpe4  
应付工资 Payroll payable v!2`hqO  
应付福利费 Welfare payable Oaui@q  
短期借款-抵押借款 Bank loans - Short term - pledged EOL03N  
短期借款-信用借款 Bank loans - Short term - credit kDsUKO p  
短期借款-担保借款 Bank loans - Short term - guaranteed TO<g@u]*  
一年内到期长期借款 Long term loans due within one year D+OkD-8q  
一年内到期长期应付款 Long term payable due within one year g(1'i1  
长期借款 Bank loans - Long term l<5!R;?$  
应付债券-债券面值 Bond payable - Par value XZhhr1-<a  
应付债券-债券溢价 Bond payable - Excess {PZe!EQ  
应付债券-债券折价 Bond payable - Discount t1kD5^  
应付债券-应计利息 Bond payable - Accrued interest b~r ?#2K  
长期应付款 Long term payable }U9e#>ex  
专项应付款 Specific payable nN[,$`JD,  
其他长期负债 Other long term liabilities I/'>Bn+