[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 49iqrP'  
材料成本差异 Material cost difference /a7N:Z_Bz  
自制半成品 Self-manufactured goods epm ~
 
库存商品 Finished goods r>;(\_@  
商品进销差价 Difference between purchase & sales of commodities JUpb*B_z  
委托加工物资 Consigned processiong material S\dG>F>S  
委托代销商品 Consignment-out !(8)'<t9  
受托代销商品 Consignment-in ;#XF.l,u  
分期收款发出商品 Goods on instalment sales F6Ne?[b  
存货跌价准备 Provision for obsolete stocks |QHIB?C?`  
待摊费用 Prepaid expenses )zv"<>Q 6  
待处理流动资产损益 Unsettled G/L on current assets 3'zL,WW  
待处理固定资产损益 Unsettled G/L on fixed assets jb83Y>  
委托贷款-本金 Consignment loan - principle Y~Z&h? H'}  
委托贷款-利息 Consignment loan - interest '(fzznRH  
委托贷款-减值准备 Consignment loan - provision m88(f2Ch  
固定资产-房屋建筑物 Fixed assets - Buildings J
KY  
固定资产-机器设备 Fixed assets - Plant and machinery [U@;EeS  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ZU68\cL  
固定资产-运输设备 Fixed assets - Automobiles U9Gg#M4tY  
累计折旧 Accumulated depreciation &ev#C%Nu  
固定资产减值准备 Impairment of fixed assets U:q4OtiP  
工程物资-专用材料 Project material - specific materials @>q4hYF  
工程物资-专用设备 Project material - specific equipment .Mxt F\  
工程物资-预付大型设备款 Project material - prepaid for equipment 8'-E>+L   
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Txa 2`2t
7  
在建工程 Construction in progress |<2<`3  
在建工程减值准备 Impairment of construction in progress W_bA .zT{  
固定资产清理 Disposal of fixed assets Pah*,  
无形资产-专利权 Intangible assets - patent :qvA'.L/;z  
无形资产-非专利技术 Intangible assets - industrial property and know-how U&o~U] rm  
无形资产-商标权 Intangible assets - trademark rights kIJ=]wU|v