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注會考試英文測試詞匯整理（三）
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
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