[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 2b&Fu\2Dmv  
材料成本差异 Material cost difference ^Vg-fO]V  
自制半成品 Self-manufactured goods `o?PLE;)p  
库存商品 Finished goods iH8V]%  
商品进销差价 Difference between purchase & sales of commodities ~W-5-Nl{s  
委托加工物资 Consigned processiong material C4)m4r%  
委托代销商品 Consignment-out A=r8_.@2@  
受托代销商品 Consignment-in PxA OKUpI  
分期收款发出商品 Goods on instalment sales 4@ QR2K|  
存货跌价准备 Provision for obsolete stocks Hz j%G>  
待摊费用 Prepaid expenses 395`Wkv  
待处理流动资产损益 Unsettled G/L on current assets ?{\h`+A  
待处理固定资产损益 Unsettled G/L on fixed assets i?f;C_w  
委托贷款-本金 Consignment loan - principle Mk}*ze0%  
委托贷款-利息 Consignment loan - interest eIQ@){lJ-]  
委托贷款-减值准备 Consignment loan - provision Wpc8T="q  
固定资产-房屋建筑物 Fixed assets - Buildings 7G%:ckg  
固定资产-机器设备 Fixed assets - Plant and machinery Xn02p,,  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures u{S"NEc  
固定资产-运输设备 Fixed assets - Automobiles 5]zH!>-F  
累计折旧 Accumulated depreciation eVj7%9  
固定资产减值准备 Impairment of fixed assets KPA.5,ai  
工程物资-专用材料 Project material - specific materials *d9RD~
Ee  
工程物资-专用设备 Project material - specific equipment 4+MaV<!tU^  
工程物资-预付大型设备款 Project material - prepaid for equipment O]KQ]zN  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production q4Mv2SPT  
在建工程 Construction in progress ij?Ww'p9>  
在建工程减值准备 Impairment of construction in progress \-
8aTF  
固定资产清理 Disposal of fixed assets o{3>n"\w3  
无形资产-专利权 Intangible assets - patent 1rON8=E  
无形资产-非专利技术 Intangible assets - industrial property and know-how ? hYWxWW  
无形资产-商标权 Intangible assets - trademark rights %DM0Z8P$B-