[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 tW +I
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材料成本差异 Material cost difference ~2H)#`\ac8  
自制半成品 Self-manufactured goods %3cBhv[q4  
库存商品 Finished goods Z(FAQ\7  
商品进销差价 Difference between purchase & sales of commodities m-K6y7t  
委托加工物资 Consigned processiong material azSS:=A  
委托代销商品 Consignment-out @eul~%B{X  
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales /D~:Ufw  
存货跌价准备 Provision for obsolete stocks ~$5[#\5%G  
待摊费用 Prepaid expenses y}|zH  
待处理流动资产损益 Unsettled G/L on current assets @/~41\=e  
待处理固定资产损益 Unsettled G/L on fixed assets `S2=LJ  
委托贷款-本金 Consignment loan - principle }  ?  
委托贷款-利息 Consignment loan - interest SU1,+7"  
委托贷款-减值准备 Consignment loan - provision HV>Wf"1  
固定资产-房屋建筑物 Fixed assets - Buildings ,Tpds^  
固定资产-机器设备 Fixed assets - Plant and machinery p 7sYgz  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {.sF&(e  
固定资产-运输设备 Fixed assets - Automobiles '#XP:nqFkK  
累计折旧 Accumulated depreciation |tmD`ndO  
固定资产减值准备 Impairment of fixed assets WZZD  
工程物资-专用材料 Project material - specific materials E+_}8J .  
工程物资-专用设备 Project material - specific equipment rv^j&
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工程物资-预付大型设备款 Project material - prepaid for equipment +IU]=qS  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r$+9grm<  
在建工程 Construction in progress YEGXhn5E  
在建工程减值准备 Impairment of construction in progress V9+7A  
固定资产清理 Disposal of fixed assets SFuzH)+VO  
无形资产-专利权 Intangible assets - patent 3Vhm$y%Td  
无形资产-非专利技术 Intangible assets - industrial property and know-how $0WAhq  
无形资产-商标权 Intangible assets - trademark rights 6oC(09