[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 v3w5+F  
材料成本差异 Material cost difference d($f8{~W  
自制半成品 Self-manufactured goods ='1J&w~7  
库存商品 Finished goods Gld|w=qr  
商品进销差价 Difference between purchase & sales of commodities =W1`FbR  
委托加工物资 Consigned processiong material +kF$I7LN  
委托代销商品 Consignment-out bP%0T++vo  
受托代销商品 Consignment-in Dp 
0   
分期收款发出商品 Goods on instalment sales 5gP#V K  
存货跌价准备 Provision for obsolete stocks F&}>2QiL  
待摊费用 Prepaid expenses 9QaEUy*,  
待处理流动资产损益 Unsettled G/L on current assets bXoj/zek  
待处理固定资产损益 Unsettled G/L on fixed assets 73?ZB+\)0A  
委托贷款-本金 Consignment loan - principle S$q:hXZ#e  
委托贷款-利息 Consignment loan - interest V#;6<H"  
委托贷款-减值准备 Consignment loan - provision h>,yqiY4p  
固定资产-房屋建筑物 Fixed assets - Buildings 5_U3Fs  
固定资产-机器设备 Fixed assets - Plant and machinery ar
.w'z
 
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures HH[b1z2D  
固定资产-运输设备 Fixed assets - Automobiles SRq0y,d  
累计折旧 Accumulated depreciation e-;$Iv  
固定资产减值准备 Impairment of fixed assets %C*oy$.  
工程物资-专用材料 Project material - specific materials o/EA%q1  
工程物资-专用设备 Project material - specific equipment X
%7Y\|  
工程物资-预付大型设备款 Project material - prepaid for equipment =T$-idx1l  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~8AcW?4Z  
在建工程 Construction in progress /[YH W]  
在建工程减值准备 Impairment of construction in progress 5?),6o);  
固定资产清理 Disposal of fixed assets EB'(%dH  
无形资产-专利权 Intangible assets - patent ^\kv> WBE  
无形资产-非专利技术 Intangible assets - industrial property and know-how *h Ph01  
无形资产-商标权 Intangible assets - trademark rights I^'kt[P'FZ