[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 N]cGJU>$  
材料成本差异 Material cost difference <x@\3{{U  
自制半成品 Self-manufactured goods u#=Yv|9  
库存商品 Finished goods ~h-G  
商品进销差价 Difference between purchase & sales of commodities K8* QS_*  
委托加工物资 Consigned processiong material uE:#m.Q  
委托代销商品 Consignment-out vj0`[X   
受托代销商品 Consignment-in /:dVW"A|  
分期收款发出商品 Goods on instalment sales z.23i^Q  
存货跌价准备 Provision for obsolete stocks DoWY*2E  
待摊费用 Prepaid expenses e1{t qNJ  
待处理流动资产损益 Unsettled G/L on current assets /b@0HL?  
待处理固定资产损益 Unsettled G/L on fixed assets l/OG79qq  
委托贷款-本金 Consignment loan - principle %_+9y??  
委托贷款-利息 Consignment loan - interest o*/\oVOq  
委托贷款-减值准备 Consignment loan - provision SqY;2:  
固定资产-房屋建筑物 Fixed assets - Buildings W#'c6Hq2c  
固定资产-机器设备 Fixed assets - Plant and machinery Y5LESZWo  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {neE(0 c  
固定资产-运输设备 Fixed assets - Automobiles pfg"6P  
累计折旧 Accumulated depreciation ><OdHRh@#  
固定资产减值准备 Impairment of fixed assets ^ 8)&~q*  
工程物资-专用材料 Project material - specific materials 18w[T=7)  
工程物资-专用设备 Project material - specific equipment pPCxa#OV  
工程物资-预付大型设备款 Project material - prepaid for equipment (]j*)~=V  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y<PPO6u7  
在建工程 Construction in progress 'xZxX3  
在建工程减值准备 Impairment of construction in progress Bt,qG1>$-  
固定资产清理 Disposal of fixed assets DMcvu*A  
无形资产-专利权 Intangible assets - patent ,IuO;UV#)  
无形资产-非专利技术 Intangible assets - industrial property and know-how g2C-)*'{yh  
无形资产-商标权 Intangible assets - trademark rights .}ZX~k&P