[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 M&iXdw&  
材料成本差异 Material cost difference f#c}
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自制半成品 Self-manufactured goods IR"C ?  
库存商品 Finished goods m+M^we*R  
商品进销差价 Difference between purchase & sales of commodities UR^r>  
委托加工物资 Consigned processiong material ZKI8x1>Iq  
委托代销商品 Consignment-out }X9&!A8z  
受托代销商品 Consignment-in >_Tyzl>z  
分期收款发出商品 Goods on instalment sales Da<`| l  
存货跌价准备 Provision for obsolete stocks Af\@J6viF7  
待摊费用 Prepaid expenses O C;~ H{  
待处理流动资产损益 Unsettled G/L on current assets 3XY"s"
  
待处理固定资产损益 Unsettled G/L on fixed assets B/16EuH#  
委托贷款-本金 Consignment loan - principle U2`:'  
委托贷款-利息 Consignment loan - interest V'b4wO1RV  
委托贷款-减值准备 Consignment loan - provision whN<{AG  
固定资产-房屋建筑物 Fixed assets - Buildings ,tXI*R  
固定资产-机器设备 Fixed assets - Plant and machinery 0s8fF"$  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures N(i.E5&9  
固定资产-运输设备 Fixed assets - Automobiles GYtgw9 "Y  
累计折旧 Accumulated depreciation *lDVV,T'}w  
固定资产减值准备 Impairment of fixed assets }>iNT.Lvd  
工程物资-专用材料 Project material - specific materials 1#L%Q(G  
工程物资-专用设备 Project material - specific equipment U^}7DJ  
工程物资-预付大型设备款 Project material - prepaid for equipment l>|scs;TI  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production w!`e!}  
在建工程 Construction in progress Q)E
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在建工程减值准备 Impairment of construction in progress #+<YFm\i  
固定资产清理 Disposal of fixed assets [$} \Gv  
无形资产-专利权 Intangible assets - patent MHp:".1  
无形资产-非专利技术 Intangible assets - industrial property and know-how Lt~&K$t7~  
无形资产-商标权 Intangible assets - trademark rights JV,h1/a("