[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 \~H"!vj
  
材料成本差异 Material cost difference ]\ezES  
自制半成品 Self-manufactured goods dCK-"#T!  
库存商品 Finished goods ^9RBG#ud  
商品进销差价 Difference between purchase & sales of commodities Vi|jkyC8  
委托加工物资 Consigned processiong material #"M Pe4  
委托代销商品 Consignment-out @&W?e?O ~G  
受托代销商品 Consignment-in #?=cg]v_  
分期收款发出商品 Goods on instalment sales D{l((t3=T  
存货跌价准备 Provision for obsolete stocks 
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待摊费用 Prepaid expenses m&%b;%,J  
待处理流动资产损益 Unsettled G/L on current assets /YbL{G )j}  
待处理固定资产损益 Unsettled G/L on fixed assets E)E!  
委托贷款-本金 Consignment loan - principle HlSuhbi'@  
委托贷款-利息 Consignment loan - interest ;~bn@T-  
委托贷款-减值准备 Consignment loan - provision <<1oc{i  
固定资产-房屋建筑物 Fixed assets - Buildings 5xHiq&d.E  
固定资产-机器设备 Fixed assets - Plant and machinery ^hgAgP
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7a<qP=J  
固定资产-运输设备 Fixed assets - Automobiles D.6dPzu`  
累计折旧 Accumulated depreciation Uk2q,2  
固定资产减值准备 Impairment of fixed assets %ze1ZWO{  
工程物资-专用材料 Project material - specific materials &B4U
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工程物资-专用设备 Project material - specific equipment j5O*H_D  
工程物资-预付大型设备款 Project material - prepaid for equipment Jq#Cn+zW  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production eQx"nl3U%  
在建工程 Construction in progress Q=8 cBRe  
在建工程减值准备 Impairment of construction in progress OQQ9R?Ll {  
固定资产清理 Disposal of fixed assets ka3Z5  
无形资产-专利权 Intangible assets - patent `[\phv  
无形资产-非专利技术 Intangible assets - industrial property and know-how #0D.37R+k  
无形资产-商标权 Intangible assets - trademark rights v1=X=H