[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 )\m%&EXG{  
无形资产-商誉 Intangible assets - goodwill !V27ln KP+  
无形资产减值准备 Impairment of intangible assets |y DaFv  
长期待摊费用 Deferred assets X*< !_3  
未确认融资费用 Unrecognized finance fees cL+bMM$4r~  
其他长期资产 Other long term assets b~Un=-@5a  
递延税款借项 Deferred assets debits /D,<2>o  
应付票据 Notes payable $TY1'#1U;  
应付帐款 Trade creditors PM8*/4Cu.5  
预收帐款 Adanvances from customers |0$7{nQ  
代销商品款 Consignment-in payables 9D{p^hd  
其他应交款 Other payable to government M d.^r5r  
其他应付款 Other creditors "VgPaz
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应付股利 Proposed dividends E6+ 6  
待转资产价值 Donated assets /c!@ H(^)  
预计负债 Accrued liabilities |wkUnn4UB8  
应付短期债券 Short-term debentures payable Q7pjF`wu  
其他流动负债 Other current liabilities RN ~pC  
预提费用 Accrued expenses "7}e~*bM?`  
应付工资 Payroll payable | *y'H*  
应付福利费 Welfare payable 4;)aGN{e  
短期借款-抵押借款 Bank loans - Short term - pledged ve*m\DU  
短期借款-信用借款 Bank loans - Short term - credit 19*
D*dkBR  
短期借款-担保借款 Bank loans - Short term - guaranteed k~=W1R%  
一年内到期长期借款 Long term loans due within one year .9$ 7 +  
一年内到期长期应付款 Long term payable due within one year gV;9lpZ2  
长期借款 Bank loans - Long term v{O(}@  
应付债券-债券面值 Bond payable - Par value fYiof]v@_m  
应付债券-债券溢价 Bond payable - Excess !CUX13/0  
应付债券-债券折价 Bond payable - Discount ( P\oLr9  
应付债券-应计利息 Bond payable - Accrued interest qMmhVUx  
长期应付款 Long term payable _qjkiKm?1F  
专项应付款 Specific payable Z ItS(oJ.  
其他长期负债 Other long term liabilities LDYk\[81