中国注册会计师考试英文测试词汇整理（三）

无形资产减值准备Impairmentofintangibleassets
长期待摊费用Deferredassets
未确认融资费用Unrecognizedfinancefees
其他长期资产Otherlongtermassets
递延税款借项Deferredassetsdebits
应付票据Notespayable
应付帐款Tradecreditors
预收帐款Adanvancesfromcustomers
代销商品款Consignment-inpayables
其他应交款Otherpayabletogovernment
其他应付款Othercreditors
应付股利Proposeddividends
待转资产价值Donatedassets
预计负债Accruedliabilities
应付短期债券Short-termdebenturespayable
其他流动负债Othercurrentliabilities
预提费用Accruedexpenses
应付工资Payrollpayable
应付福利费Welfarepayable
短期借款-抵押借款Bankloans-Shortterm-pledged
短期借款-信用借款Bankloans-Shortterm-credit
短期借款-担保借款Bankloans-Shortterm-guaranteed
一年内到期长期借款Longtermloansduewithinoneyear
一年内到期长期应付款Longtermpayableduewithinoneyear
长期借款Bankloans-Longterm
应付债券-债券面值Bondpayable-Parvalue
应付债券-债券溢价Bondpayable-Excess
应付债券-债券折价Bondpayable-Discount
应付债券-应计利息Bondpayable-Accruedinterest
长期应付款Longtermpayable
专项应付款Specificpayable
其他长期负债Otherlongtermliabilities
应交税金-所得税Taxpayable-incometax
应交税金-增值税Taxpayable-VAT