[专业英语]中国注册会计师考试英文测试词汇整理2 [复制链接]

低值易耗品 Low value consumbles \@[,UZ  
材料成本差异 Material cost difference $[UUf}7L   
自制半成品 Self-manufactured goods ;SIWWuk  
库存商品 Finished goods EF6h>"']/  
商品进销差价 Difference between purchase & sales of commodities vUCmm<y  
委托加工物资 Consigned processiong material :gO5#HIm  
委托代销商品 Consignment-out RqX^$C8M  
受托代销商品 Consignment-in TV=K3F5)M  
分期收款发出商品 Goods on instalment sales #%EHcgF  
存货跌价准备 Provision for obsolete stocks 9dmoB_G  
待摊费用 Prepaid expenses E>+>!On)b  
待处理流动资产损益 Unsettled G/L on current assets 7=%Oev&0g-  
待处理固定资产损益 Unsettled G/L on fixed assets k/(]1QnW  
委托贷款-本金 Consignment loan - principle 2VzYP~Jg  
委托贷款-利息 Consignment loan - interest k!Q{u2  
委托贷款-减值准备 Consignment loan - provision Ol~M BQs  
固定资产-房屋建筑物 Fixed assets - Buildings $<AaeyR!N  
固定资产-机器设备 Fixed assets - Plant and machinery P0pBR_:o  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "([/G?QAG  
固定资产-运输设备 Fixed assets - Automobiles bQ(-M:  
累计折旧 Accumulated depreciation :bm%f%gg  
固定资产减值准备 Impairment of fixed assets @{W"mc+  
工程物资-专用材料 Project material - specific materials [Q+k2J_h  
工程物资-专用设备 Project material - specific equipment YS_3Cq  
工程物资-预付大型设备款 Project material - prepaid for equipment ?}uuTNLl)  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0(*L)s,5  
在建工程 Construction in progress W.NZ%~|+e/  
在建工程减值准备 Impairment of construction in progress K`2(Q  
固定资产清理 Disposal of fixed assets . P+Qu   
无形资产-专利权 Intangible assets - patent 1 +[sM  
无形资产-非专利技术 Intangible assets - industrial property and know-how sQe GT)/|  
无形资产-商标权 Intangible assets - trademark rights z;!"i~fFK