[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 |n`PESf_  
材料成本差异 Material cost difference j0x5@1`6G  
自制半成品 Self-manufactured goods hm\\'_u  
库存商品 Finished goods +AoP{x$Ia  
商品进销差价 Difference between purchase & sales of commodities 1HbFtU`y~  
委托加工物资 Consigned processiong material I8u!\F  
委托代销商品 Consignment-out |@RpWp>2  
受托代销商品 Consignment-in 1`JB)9P  
分期收款发出商品 Goods on instalment sales 5/?P|T  
存货跌价准备 Provision for obsolete stocks Blk}I  
待摊费用 Prepaid expenses \}#@9=  
待处理流动资产损益 Unsettled G/L on current assets >b48>@~b
Y  
待处理固定资产损益 Unsettled G/L on fixed assets j;\[pg MR/  
委托贷款-本金 Consignment loan - principle  ?Vc0)  
委托贷款-利息 Consignment loan - interest ETfF5i}  
委托贷款-减值准备 Consignment loan - provision YJ,*(A18  
固定资产-房屋建筑物 Fixed assets - Buildings ?#BV+#(  
固定资产-机器设备 Fixed assets - Plant and machinery Od{jt7<j#  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures NYB "jKMk  
固定资产-运输设备 Fixed assets - Automobiles I9&lO/c0  
累计折旧 Accumulated depreciation =7 w>wW-  
固定资产减值准备 Impairment of fixed assets /e1(? 20  
工程物资-专用材料 Project material - specific materials sbnjy"Z%  
工程物资-专用设备 Project material - specific equipment ((<`zx  
工程物资-预付大型设备款 Project material - prepaid for equipment %dW%o{  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production yMxT
fR  
在建工程 Construction in progress {eQWO
.C{  
在建工程减值准备 Impairment of construction in progress %;|
0  
固定资产清理 Disposal of fixed assets c}-(.eu  
无形资产-专利权 Intangible assets - patent F*` t"7Lm  
无形资产-非专利技术 Intangible assets - industrial property and know-how wL3,g2-L  
无形资产-商标权 Intangible assets - trademark rights &= eYr{