[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 JQ+4 SomK  
材料成本差异 Material cost difference #Vv*2Mc  
自制半成品 Self-manufactured goods \b.2f+;3  
库存商品 Finished goods #Q 2$
v;  
商品进销差价 Difference between purchase & sales of commodities uWx/V+w  
委托加工物资 Consigned processiong material m4E 6L  
委托代销商品 Consignment-out $msT
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受托代销商品 Consignment-in PfnhE>[>cf  
分期收款发出商品 Goods on instalment sales Vt n$*ML  
存货跌价准备 Provision for obsolete stocks $Y$!nPO  
待摊费用 Prepaid expenses zY[6Ia{L  
待处理流动资产损益 Unsettled G/L on current assets 4E4o=Z|K  
待处理固定资产损益 Unsettled G/L on fixed assets CEYHD?9k8  
委托贷款-本金 Consignment loan - principle XS9k&~)*  
委托贷款-利息 Consignment loan - interest uAzVa!)  
委托贷款-减值准备 Consignment loan - provision n+zXt?{u  
固定资产-房屋建筑物 Fixed assets - Buildings BRoi`.b:  
固定资产-机器设备 Fixed assets - Plant and machinery Cd7jG  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures BTjF^&`  
固定资产-运输设备 Fixed assets - Automobiles w#Nn(!VR  
累计折旧 Accumulated depreciation A6lf-8ncx  
固定资产减值准备 Impairment of fixed assets Yr-,0${m  
工程物资-专用材料 Project material - specific materials Ng'f u|  
工程物资-专用设备 Project material - specific equipment lqX]'gu]\  
工程物资-预付大型设备款 Project material - prepaid for equipment 7X|&:V.s|  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production d#ld*\|  
在建工程 Construction in progress |+!Jr_ By  
在建工程减值准备 Impairment of construction in progress 8C,?Ai<ro  
固定资产清理 Disposal of fixed assets <6dD{{J]>p  
无形资产-专利权 Intangible assets - patent }5Y.N7F  
无形资产-非专利技术 Intangible assets - industrial property and know-how M*t@Q|$:  
无形资产-商标权 Intangible assets - trademark rights zG [-n.