[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 -OSj<m<  
材料成本差异 Material cost difference )S 7+y6f&*  
自制半成品 Self-manufactured goods 4EHrd;|  
库存商品 Finished goods ,sIC=V +  
商品进销差价 Difference between purchase & sales of commodities 3 3|t5Ia  
委托加工物资 Consigned processiong material ~ ;LzTL  
委托代销商品 Consignment-out {O9(<g  
受托代销商品 Consignment-in a%e`  
分期收款发出商品 Goods on instalment sales e{7 \pQK  
存货跌价准备 Provision for obsolete stocks f4fBUZ^ A  
待摊费用 Prepaid expenses Lo~;pvv  
待处理流动资产损益 Unsettled G/L on current assets =C2sl;7~*  
待处理固定资产损益 Unsettled G/L on fixed assets A*eVz]i,k&  
委托贷款-本金 Consignment loan - principle G[\TbPh  
委托贷款-利息 Consignment loan - interest +i!5<nn  
委托贷款-减值准备 Consignment loan - provision -?-XO<I  
固定资产-房屋建筑物 Fixed assets - Buildings %rMCiz  
固定资产-机器设备 Fixed assets - Plant and machinery JwB'B  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~L"$(^/  
固定资产-运输设备 Fixed assets - Automobiles odSPl{.>d  
累计折旧 Accumulated depreciation
v&|65[<  
固定资产减值准备 Impairment of fixed assets y-db CYMc  
工程物资-专用材料 Project material - specific materials yo=L1;H  
工程物资-专用设备 Project material - specific equipment {Q3OT  
工程物资-预付大型设备款 Project material - prepaid for equipment ]bJz-6u#:  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Rh ^(91d  
在建工程 Construction in progress *m}8L%<
HT  
在建工程减值准备 Impairment of construction in progress {YgU23 ;q  
固定资产清理 Disposal of fixed assets V2ih/mh   
无形资产-专利权 Intangible assets - patent vY-CXWC7  
无形资产-非专利技术 Intangible assets - industrial property and know-how Vw1>d+<~-)  
无形资产-商标权 Intangible assets - trademark rights Td'Mc-/