[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 e5/f%4YX  
材料成本差异 Material cost difference a:*8S
ovI  
自制半成品 Self-manufactured goods ),ur!v  
库存商品 Finished goods lx IoP  
商品进销差价 Difference between purchase & sales of commodities zq1je2DB  
委托加工物资 Consigned processiong material 0x&-/qce6W  
委托代销商品 Consignment-out {O ]^8#v^  
受托代销商品 Consignment-in &\8qN_`  
分期收款发出商品 Goods on instalment sales 7>#?-, B  
存货跌价准备 Provision for obsolete stocks k1l\Rywp  
待摊费用 Prepaid expenses ^O#>LbM"x  
待处理流动资产损益 Unsettled G/L on current assets ws1io.  
待处理固定资产损益 Unsettled G/L on fixed assets dux.Z9X?  
委托贷款-本金 Consignment loan - principle km@V|"ac _  
委托贷款-利息 Consignment loan - interest N`3q54_$  
委托贷款-减值准备 Consignment loan - provision dwd5P7  
固定资产-房屋建筑物 Fixed assets - Buildings ]_!5g3VQh  
固定资产-机器设备 Fixed assets - Plant and machinery 6V{Sf9V|  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1:!_AU?  
固定资产-运输设备 Fixed assets - Automobiles @d&(*9Y  
累计折旧 Accumulated depreciation 00jWs@K  
固定资产减值准备 Impairment of fixed assets '3BBTr%aZ  
工程物资-专用材料 Project material - specific materials 1b^e4  
工程物资-专用设备 Project material - specific equipment b` a4SfbQS  
工程物资-预付大型设备款 Project material - prepaid for equipment ? A4zIJ\  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production muh[wo  
在建工程 Construction in progress ,X+LJe$  
在建工程减值准备 Impairment of construction in progress -;NGS )RM  
固定资产清理 Disposal of fixed assets /V-uo(n< .  
无形资产-专利权 Intangible assets - patent ;a"g<v  
无形资产-非专利技术 Intangible assets - industrial property and know-how PIk2mX/D_6  
无形资产-商标权 Intangible assets - trademark rights j)G<PW