[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 66g9l9wm(  
材料成本差异 Material cost difference Xpr?Kgz  
自制半成品 Self-manufactured goods 4`4 kfi
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库存商品 Finished goods B{QBzx1L9c  
商品进销差价 Difference between purchase & sales of commodities JA %J$d  
委托加工物资 Consigned processiong material Y@;CF  
委托代销商品 Consignment-out H`*LBqDk  
受托代销商品 Consignment-in I,E?h?6Y  
分期收款发出商品 Goods on instalment sales QE^$=\l0  
存货跌价准备 Provision for obsolete stocks :NhO2L  
待摊费用 Prepaid expenses F6|TP.VY_.  
待处理流动资产损益 Unsettled G/L on current assets .M qP_Z',  
待处理固定资产损益 Unsettled G/L on fixed assets GSoX<*i  
委托贷款-本金 Consignment loan - principle !O\82d1P  
委托贷款-利息 Consignment loan - interest bg!/%[ {M  
委托贷款-减值准备 Consignment loan - provision DBo%fYst  
固定资产-房屋建筑物 Fixed assets - Buildings L^r#o-H<  
固定资产-机器设备 Fixed assets - Plant and machinery aZH:#lUlj  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (of#(I[
m7  
固定资产-运输设备 Fixed assets - Automobiles ]Z>}6!  
累计折旧 Accumulated depreciation iW)8j 8  
固定资产减值准备 Impairment of fixed assets Cz9xZA{[M  
工程物资-专用材料 Project material - specific materials T`9lV2x*P  
工程物资-专用设备 Project material - specific equipment g{7.r-uu  
工程物资-预付大型设备款 Project material - prepaid for equipment 5VfyU8)7X  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 
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在建工程 Construction in progress &agWaf1%a  
在建工程减值准备 Impairment of construction in progress ST|x23|O]  
固定资产清理 Disposal of fixed assets n7zm >&  
无形资产-专利权 Intangible assets - patent IB(6+n,6s  
无形资产-非专利技术 Intangible assets - industrial property and know-how RFi S@.7  
无形资产-商标权 Intangible assets - trademark rights @D]5civm_