[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  i^/54  
材料成本差异 Material cost difference *{[d%B<lp  
自制半成品 Self-manufactured goods &o.iUk  
库存商品 Finished goods eP|)SU  
商品进销差价 Difference between purchase & sales of commodities K-@bwB7~s  
委托加工物资 Consigned processiong material ua#K>sur.  
委托代销商品 Consignment-out pt})JMm  
受托代销商品 Consignment-in ,cQA*;6  
分期收款发出商品 Goods on instalment sales V/-MIH7SF  
存货跌价准备 Provision for obsolete stocks WOb8"*OM  
待摊费用 Prepaid expenses Wem?{kx0  
待处理流动资产损益 Unsettled G/L on current assets DQ_ 2fX~)  
待处理固定资产损益 Unsettled G/L on fixed assets .mt^m   
委托贷款-本金 Consignment loan - principle AU`OESSI  
委托贷款-利息 Consignment loan - interest _LLshV3  
委托贷款-减值准备 Consignment loan - provision A2_Ls;]  
固定资产-房屋建筑物 Fixed assets - Buildings I9/KM4&  
固定资产-机器设备 Fixed assets - Plant and machinery ZKQo#!}  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures .0 X$rX=  
固定资产-运输设备 Fixed assets - Automobiles m/?h2McS  
累计折旧 Accumulated depreciation ?`i|"y#  
固定资产减值准备 Impairment of fixed assets 2IzfP;V?  
工程物资-专用材料 Project material - specific materials LDX y}hm)  
工程物资-专用设备 Project material - specific equipment Zd
XKI{b  
工程物资-预付大型设备款 Project material - prepaid for equipment Rp4FXR jC  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Wa, 7P2
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在建工程 Construction in progress RpeBm#E2  
在建工程减值准备 Impairment of construction in progress E{oB2;P  
固定资产清理 Disposal of fixed assets [x$;Xq A  
无形资产-专利权 Intangible assets - patent -
x?Hj/  
无形资产-非专利技术 Intangible assets - industrial property and know-how i-"<[*ePd  
无形资产-商标权 Intangible assets - trademark rights y4r2}8fi