[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 A%2M]];%X  
材料成本差异 Material cost difference )V =K#MCK  
自制半成品 Self-manufactured goods }W>[OY0^A  
库存商品 Finished goods d}B_ll#j-  
商品进销差价 Difference between purchase & sales of commodities )GT?Wd  
委托加工物资 Consigned processiong material r1H['{$  
委托代销商品 Consignment-out (R|FQdH  
受托代销商品 Consignment-in GyXs{*  
分期收款发出商品 Goods on instalment sales Hn'2'Vu  
存货跌价准备 Provision for obsolete stocks @ke})0`5  
待摊费用 Prepaid expenses vgbjvyfN  
待处理流动资产损益 Unsettled G/L on current assets ~b<4>"7y.  
待处理固定资产损益 Unsettled G/L on fixed assets QRG)~  
委托贷款-本金 Consignment loan - principle H2R^t{w  
委托贷款-利息 Consignment loan - interest 'jlXLb  
委托贷款-减值准备 Consignment loan - provision lp%.n= '\  
固定资产-房屋建筑物 Fixed assets - Buildings )LMux j  
固定资产-机器设备 Fixed assets - Plant and machinery 87E3p
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `h{mj|~  
固定资产-运输设备 Fixed assets - Automobiles )Ai%wCzw*  
累计折旧 Accumulated depreciation u|*|RuY  
固定资产减值准备 Impairment of fixed assets WuQ<AS=
 
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment  6!D  
工程物资-预付大型设备款 Project material - prepaid for equipment >]08".ajS  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production <XcM c<h~  
在建工程 Construction in progress ``)1`wx$  
在建工程减值准备 Impairment of construction in progress <|.! Px86  
固定资产清理 Disposal of fixed assets 6XCX#4'i%  
无形资产-专利权 Intangible assets - patent lJ1xx}k{U  
无形资产-非专利技术 Intangible assets - industrial property and know-how c]v3dHE_h  
无形资产-商标权 Intangible assets - trademark rights GyM%vGl 3