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注會(huì)考試英文測(cè)試詞匯整理（三）
無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets
長(zhǎng)期待攤費(fèi)用 Deferred assets
未確認(rèn)融資費(fèi)用 Unrecognized finance fees
其他長(zhǎng)期資產(chǎn) Other long term assets
遞延稅款借項(xiàng) Deferred assets debits
應(yīng)付票據(jù) Notes payable
應(yīng)付帳款 Trade creditors
預(yù)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(jià)值 Donated assets
預(yù)計(jì)負(fù)債 Accrued liabilities
應(yīng)付短期債券 Short-term debentures payable
其他流動(dòng)負(fù)債 Other current liabilities
預(yù)提費(fèi)用 Accrued expenses
應(yīng)付工資 Payroll payable
應(yīng)付福利費(fèi) 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(dān)保借款 Bank loans - Short term - guaranteed
一年內(nèi)到期長(zhǎng)期借款 Long term loans due within one year
一年內(nèi)到期長(zhǎng)期應(yīng)付款 Long term payable due within one year
長(zhǎng)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(jià) Bond payable - Excess
應(yīng)付債券-債券折價(jià) Bond payable - Discount
應(yīng)付債券-應(yīng)計(jì)利息 Bond payable - Accrued interest
長(zhǎng)期應(yīng)付款 Long term payable
專項(xiàng)應(yīng)付款 Specific payable
其他長(zhǎng)期負(fù)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
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