注会考试英文测试词汇整理（三）

　　无形资产减值准备 Impairment of intangible assets

　　长期待摊费用 Deferred assets

　　未确认融资费用 Unrecognized finance fees

　　其他长期资产 Other long term assets

　　递延税款借项 Deferred assets debits

　　应付票据 Notes payable

　　应付帐款 Trade creditors

　　预收帐款 Adanvances from customers

　　代销商品款 Consignment-in payables

　　其他应交款 Other payable to government

　　其他应付款 Other creditors

　　应付股利 Proposed dividends

　　待转资产价值 Donated assets

　　预计负债 Accrued liabilities

　　应付短期债券 Short-term debentures payable

　　其他流动负债 Other current liabilities

　　预提费用 Accrued expenses

　　应付工资 Payroll payable

　　应付福利费 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-担保借款 Bank loans - Short term - guaranteed

　　一年内到期长期借款 Long term loans due within one year

　　一年内到期长期应付款 Long term payable due within one year

　　长期借款 Bank loans - Long term

　　应付债券-债券面值 Bond payable - Par value

　　应付债券-债券溢价 Bond payable - Excess

　　应付债券-债券折价 Bond payable - Discount

　　应付债券-应计利息 Bond payable - Accrued interest

　　长期应付款 Long term payable

　　专项应付款 Specific payable

　　其他长期负债 Other long term liabilities

　　应交税金-所得税 Tax payable - income tax

　　应交税金-增值税 Tax payable - VAT