[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 #P,C9OQD  
无形资产-商誉 Intangible assets - goodwill $qp,7RW  
无形资产减值准备 Impairment of intangible assets Qzh`x-S  
长期待摊费用 Deferred assets w(6(Fze  
未确认融资费用 Unrecognized finance fees =Z~nzyaN  
其他长期资产 Other long term assets *z3wm-z1&  
递延税款借项 Deferred assets debits bMjE@S&  
应付票据 Notes payable lk[ BS*  
应付帐款 Trade creditors p$+.]  
预收帐款 Adanvances from customers \J?l7mG  
代销商品款 Consignment-in payables ^{l^Z +b.  
其他应交款 Other payable to government xlHC?d0}  
其他应付款 Other creditors PKK18E}{%^  
应付股利 Proposed dividends DtRu&>o_6D  
待转资产价值 Donated assets i,R+C.6{  
预计负债 Accrued liabilities sfUKH;xC  
应付短期债券 Short-term debentures payable dU<qFxW  
其他流动负债 Other current liabilities "4Bk  
预提费用 Accrued expenses ^DaP^<V  
应付工资 Payroll payable W&'[Xj  
应付福利费 Welfare payable H6Dw5vG "l  
短期借款-抵押借款 Bank loans - Short term - pledged /l.ox.4z#  
短期借款-信用借款 Bank loans - Short term - credit c&]nAn(  
短期借款-担保借款 Bank loans - Short term - guaranteed ]hC6PKJU  
一年内到期长期借款 Long term loans due within one year id=:J7!QU  
一年内到期长期应付款 Long term payable due within one year pI]tv@>:f  
长期借款 Bank loans - Long term i^I U)\  
应付债券-债券面值 Bond payable - Par value 84|oqwZO  
应付债券-债券溢价 Bond payable - Excess !o{>[  
应付债券-债券折价 Bond payable - Discount q2U8]V U)  
应付债券-应计利息 Bond payable - Accrued interest =
VFPZ  
长期应付款 Long term payable kaUEv\T   
专项应付款 Specific payable ?V9Da;cj  
其他长期负债 Other long term liabilities rd\:.