[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 ZRX>SyM
 
材料成本差异 Material cost difference d?S<h`{x   
自制半成品 Self-manufactured goods Np=*B_ @8  
库存商品 Finished goods rVN|OLh  
商品进销差价 Difference between purchase & sales of commodities oF*Y$OEu?c  
委托加工物资 Consigned processiong material y'+^ ME$H  
委托代销商品 Consignment-out g`Rs;  
受托代销商品 Consignment-in iF 6

7  
分期收款发出商品 Goods on instalment sales ,Tr12#D:  
存货跌价准备 Provision for obsolete stocks :}GxJT4  
待摊费用 Prepaid expenses K]7@%cS  
待处理流动资产损益 Unsettled G/L on current assets pa\]@;P1  
待处理固定资产损益 Unsettled G/L on fixed assets ^|x{E20  
委托贷款-本金 Consignment loan - principle t /47lYN)  
委托贷款-利息 Consignment loan - interest )pvZM?  
委托贷款-减值准备 Consignment loan - provision s0`uSQ2X  
固定资产-房屋建筑物 Fixed assets - Buildings ):\pD]e  
固定资产-机器设备 Fixed assets - Plant and machinery a v`eA`)S  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +(P;4ZOmB  
固定资产-运输设备 Fixed assets - Automobiles xQD#; 7  
累计折旧 Accumulated depreciation PD$'xY|1=  
固定资产减值准备 Impairment of fixed assets S9L
3/P]  
工程物资-专用材料 Project material - specific materials UGN. ]#"#  
工程物资-专用设备 Project material - specific equipment PNKmI
 
工程物资-预付大型设备款 Project material - prepaid for equipment '@W72ML.  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r`&ofk1K  
在建工程 Construction in progress ("TI~  
在建工程减值准备 Impairment of construction in progress *in_Zt3  
固定资产清理 Disposal of fixed assets hm5<_(F!  
无形资产-专利权 Intangible assets - patent sVC5<?OW!p  
无形资产-非专利技术 Intangible assets - industrial property and know-how X;0EgIqh3  
无形资产-商标权 Intangible assets - trademark rights SMhT>dB