[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 ~DK=&hCd!  
材料成本差异 Material cost difference ${, !Ll7)  
自制半成品 Self-manufactured goods 5?gZw;yiv%  
库存商品 Finished goods /Oa.@53tK6  
商品进销差价 Difference between purchase & sales of commodities Gjf1Ba  
委托加工物资 Consigned processiong material )N]%cO(^  
委托代销商品 Consignment-out Z`bo1,6>  
受托代销商品 Consignment-in =zKbvwe%X  
分期收款发出商品 Goods on instalment sales ;WsV.n  
存货跌价准备 Provision for obsolete stocks o|c"W}W  
待摊费用 Prepaid expenses x\6i(k-  
待处理流动资产损益 Unsettled G/L on current assets 15`
,kJSK  
待处理固定资产损益 Unsettled G/L on fixed assets T ^z Mm  
委托贷款-本金 Consignment loan - principle Dlu]4n[LB  
委托贷款-利息 Consignment loan - interest  J~rjI24  
委托贷款-减值准备 Consignment loan - provision Ix|^c268o<  
固定资产-房屋建筑物 Fixed assets - Buildings !fG`xZ~  
固定资产-机器设备 Fixed assets - Plant and machinery :vy./83W  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h5m6 )0"  
固定资产-运输设备 Fixed assets - Automobiles d0@czNWIC  
累计折旧 Accumulated depreciation Zl`sY5{1  
固定资产减值准备 Impairment of fixed assets kn7Qv k[+  
工程物资-专用材料 Project material - specific materials -`e`U%n  
工程物资-专用设备 Project material - specific equipment >R8eAR$N  
工程物资-预付大型设备款 Project material - prepaid for equipment FuZLE%gP  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~qmu?5  
在建工程 Construction in progress |oJ R+  
在建工程减值准备 Impairment of construction in progress .FAuM~_99b  
固定资产清理 Disposal of fixed assets t%>x}b"2T  
无形资产-专利权 Intangible assets - patent $^"_Fox]A\  
无形资产-非专利技术 Intangible assets - industrial property and know-how 1'g{tP"d  
无形资产-商标权 Intangible assets - trademark rights G,b1u"