[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 xWDR726  
材料成本差异 Material cost difference
mB~~_]M N  
自制半成品 Self-manufactured goods \Dfm(R  
库存商品 Finished goods guU=NQZ  
商品进销差价 Difference between purchase & sales of commodities P7Xg{L&@.  
委托加工物资 Consigned processiong material GLCAiSMz[  
委托代销商品 Consignment-out 8&%Cy'TIz4  
受托代销商品 Consignment-in !~)90Z!  
分期收款发出商品 Goods on instalment sales K U$`!h  
存货跌价准备 Provision for obsolete stocks d.p'pGL  
待摊费用 Prepaid expenses e gI&epN  
待处理流动资产损益 Unsettled G/L on current assets H;QA@tF>5  
待处理固定资产损益 Unsettled G/L on fixed assets 4Ac}(N5D@  
委托贷款-本金 Consignment loan - principle >VP5vkv=  
委托贷款-利息 Consignment loan - interest w-ALCh8o
 
委托贷款-减值准备 Consignment loan - provision `kFiH*5%z  
固定资产-房屋建筑物 Fixed assets - Buildings X &D{5 ~qC  
固定资产-机器设备 Fixed assets - Plant and machinery `^x9(i/NE  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w//omF'`  
固定资产-运输设备 Fixed assets - Automobiles `"c'
z;  
累计折旧 Accumulated depreciation >OK#n)U`  
固定资产减值准备 Impairment of fixed assets >k;p.Pay%  
工程物资-专用材料 Project material - specific materials %&h c"7/k  
工程物资-专用设备 Project material - specific equipment @MOCug4  
工程物资-预付大型设备款 Project material - prepaid for equipment d*2u}1Jo8  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production P_&p=${  
在建工程 Construction in progress TdFT];:  
在建工程减值准备 Impairment of construction in progress s9i|mVtm8  
固定资产清理 Disposal of fixed assets gqfDacDJL  
无形资产-专利权 Intangible assets - patent ^&Q<tN7  
无形资产-非专利技术 Intangible assets - industrial property and know-how BZ+;n |<r  
无形资产-商标权 Intangible assets - trademark rights 9,scH65x