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
    應付票據(jù) Notes payable
    應付帳款 Trade creditors
    預收帳款 Adanvances from customers
    代銷商品款 Consignment-in payables
    其他應交款 Other payable to government
    其他應付款 Other creditors
    應付股利 Proposed dividends
    待轉資產(chǎn)價值 Donated assets
    預計負債 Accrued liabilities
    應付短期債券 Short-term debentures payable
    其他流動負債 Other current liabilities
    預提費用 Accrued expenses
    應付工資 Payroll payable
    應付福利費 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
    一年內到期長期借款 Long term loans due within one year
    一年內到期長期應付款 Long term payable due within one year
    長期借款 Bank loans - Long term
    應付債券-債券面值 Bond payable - Par value
    應付債券-債券溢價 Bond payable - Excess
    應付債券-債券折價 Bond payable - Discount
    應付債券-應計利息 Bond payable - Accrued interest
    長期應付款 Long term payable
    專項應付款 Specific payable
    其他長期負債 Other long term liabilities
    應交稅金-所得稅 Tax payable - income tax
    應交稅金-增值稅 Tax payable - VAT