2012北注协-注会考试-会计常用词汇.pdf

1 / 7 会计常用英语词汇 1. other cash and cash equivalents 其他现金及现金等价物 2. short-term investments-short-term notes and bills 短期投资-短期票券 3. short-term investments-government bonds 短期投资-政府债券 4. short-term investments-corporate bonds 短期投资-公司债 5. notes receivable-related parties 应收票据-关联方 6. allowance for doubtful accounts (provision for bad debts)-notes receivable 应收票据坏账准备 7. allowance for doubtful accounts (provision for bad debts)-accounts receivable 应收账款坏账准备 8. other receivables-related parties 其他应收款-关联方 9. materials and supplies in transit 在途原材料 10. provision for decline in the value of inventories 存货跌价准备 11. excess VAT paid (or overpaid VAT) 留抵增值税 12. restricted deposit 受限制存款 13. funds and long-term investments 基金及长期投资 14. investment property 投资性房地产 15. accumulated depreciation-buildings 累计折旧-房屋及建物 16. accumulated depreciation-machinery 累计折旧-机(器)具 17. accumulated depreciation-leasehold improvements 累计折旧-经营租赁固定资产改 良 18. long-term notes , accounts receivables 长期应收票据及长期应收款款项 19. short-term borrowings-employees 短期借款-员工 20. short-term borrowings-related parties 短期借款-关联方 21. short-term notes and bills payable 应付短期票券 22. other short-term notes and bills payable 其他应付短期票券 23. discount on short-term notes and bills payable 应付短期票券折价 24. accounts payable-related parties 应付账款-关联方 25. payables on land and building purchased 应付土地房屋款 26. deferred tax liabilities 递延所得税负债 27. other current liabilities-others 他流动负债-其他 28. premium(discount) on corporate bonds payable 应付公司债溢(折)价 29. long-term loans payable-employees 长期借款-员工 30. long-term loans payable-related parties 长期借款-关联方 31. long-term notes and accounts payable 长期应付票据及长期应付款项 32. Long-term notes and accounts payable-related parties 长期应付票据及长期应付 款项-关联方 33. accrued liabilities for land value appreciation tax 预提土地增值税 34. other long-term liabilities-other 其他长期负债-其他 35. deferred tax liabilities 递延所得