[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 gDMAc/V`l  
材料成本差异 Material cost difference +{'lZa  
自制半成品 Self-manufactured goods 3 ^pYCK%  
库存商品 Finished goods (A2U~j?Ry}  
商品进销差价 Difference between purchase & sales of commodities ` -yhl3si  
委托加工物资 Consigned processiong material ^b:Xo"q#H  
委托代销商品 Consignment-out 3m3 EXz  
受托代销商品 Consignment-in h^`{ .TlN  
分期收款发出商品 Goods on instalment sales VmMh+)UZ  
存货跌价准备 Provision for obsolete stocks SC]6F
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待摊费用 Prepaid expenses H a90  
待处理流动资产损益 Unsettled G/L on current assets |E? ,xWN  
待处理固定资产损益 Unsettled G/L on fixed assets x}_rnf_  
委托贷款-本金 Consignment loan - principle F@Pem  
委托贷款-利息 Consignment loan - interest A}gYc c85Z  
委托贷款-减值准备 Consignment loan - provision 6(,ItMbI  
固定资产-房屋建筑物 Fixed assets - Buildings hl*MUD,  
固定资产-机器设备 Fixed assets - Plant and machinery (2cGHYU3N<  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures f>p; siR)  
固定资产-运输设备 Fixed assets - Automobiles EgFl="0  
累计折旧 Accumulated depreciation R !jhwY$  
固定资产减值准备 Impairment of fixed assets ]}_p3W "Y9  
工程物资-专用材料 Project material - specific materials +BU0 6lLD  
工程物资-专用设备 Project material - specific equipment gZ1N&/9;  
工程物资-预付大型设备款 Project material - prepaid for equipment uF+);ig  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 33O)k*g  
在建工程 Construction in progress |G>q:]+AV  
在建工程减值准备 Impairment of construction in progress Y=hPErw  
固定资产清理 Disposal of fixed assets bJANZn|H  
无形资产-专利权 Intangible assets - patent YmZC?x_{M2  
无形资产-非专利技术 Intangible assets - industrial property and know-how 3Gj(z:)b  
无形资产-商标权 Intangible assets - trademark rights d$4WK)U