職場商務(wù):注會考試英文測試詞匯整理三

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    無形資產(chǎn)減值準備 Impairment of intangible assets
    長期待攤費用 Deferred assets
    未確認融資費用 Unrecognized finance fees
    其他長期資產(chǎn) Other long term assets
    遞延稅款借項 Deferred assets debits
    應(yīng)付票據(jù) Notes payable
    應(yīng)付帳款 Trade creditors
    預收帳款 Adanvances from customers
    代銷商品款 Consignment-in payables
    其他應(yīng)交款 Other payable to government
    其他應(yīng)付款 Other creditors
    應(yīng)付股利 Proposed dividends
    待轉(zhuǎn)資產(chǎn)價值 Donated assets
    預計負債 Accrued liabilities
    應(yīng)付短期債券 Short-term debentures payable
    其他流動負債 Other current liabilities
    預提費用 Accrued expenses
    應(yīng)付工資 Payroll payable
    應(yīng)付福利費 Welfare payable
    短期借款-抵押借款 Bank loans - Short term - pledged
    短期借款-信用借款 Bank loans - Short term - credit
    短期借款-擔保借款 Bank loans - Short term - guaranteed
    一年內(nèi)到期長期借款 Long term loans due within one year
    一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year
    長期借款 Bank loans - Long term
    應(yīng)付債券-債券面值 Bond payable - Par value
    應(yīng)付債券-債券溢價 Bond payable - Excess
    應(yīng)付債券-債券折價 Bond payable - Discount
    應(yīng)付債券-應(yīng)計利息 Bond payable - Accrued interest
    長期應(yīng)付款 Long term payable
    專項應(yīng)付款 Specific payable
    其他長期負債 Other long term liabilities
    應(yīng)交稅金-所得稅 Tax payable - income tax
    應(yīng)交稅金-增值稅 Tax payable - VAT