2017年注册会计师考试英语名词对照表.docx

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2017年注册会计师考试英语名词对照表

2017年注册会计师考试已经开始了。你知道注册会计师考试涉及

的名词的英文是怎样的吗?下面是yjbys小编为大家带来的注册会计师考

试英语名词对照表，欢迎阅读。

?注册会计师考试英语名词对照表无形资产减值准备

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

?现金Cashinhand

?银行存款Cashinbank

?其他货币资金-外埠存款Othermonetaryassets-cashinothercities

?其他货币资金-银行本票Othermonetaryassets-cashier‘scheck

?其他货币资金-银行汇票Othermonetaryassets-bankdraft

?其他货币资金-信用卡Othermonetaryassets-creditcards

?其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit

?其他货币资金-存出投资款Othermonetaryassets-cashfor

investment

?短期投资-股票投资Investments-Shortterm-stocks

?短期投资-债券投资Investments-Shortterm-bonds

?短期投资-基金投资Investments-Shortterm-funds

?短期投资-其他投资Investments-Shortterm-others

?短期投资跌价准备Provisionforshort-terminvestment

?长期股权投资-股票投资Longtermequityinvestment-stocks

?长期股权投资-其他股权投资Longtermequityinves