[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 WE7>?H*Ro  
材料成本差异 Material cost difference ={OCa1  
自制半成品 Self-manufactured goods 4bWfx_0W  
库存商品 Finished goods [!5l0{0  
商品进销差价 Difference between purchase & sales of commodities m/cx|b3hqv  
委托加工物资 Consigned processiong material `dP? 2-Z  
委托代销商品 Consignment-out ^=3 ^HQ'Zm  
受托代销商品 Consignment-in A03I-^0g+  
分期收款发出商品 Goods on instalment sales xvHOY:  
存货跌价准备 Provision for obsolete stocks YqkA&qL]#;  
待摊费用 Prepaid expenses +I?Qg  
待处理流动资产损益 Unsettled G/L on current assets %jpH:-8'2  
待处理固定资产损益 Unsettled G/L on fixed assets x={kjym L  
委托贷款-本金 Consignment loan - principle Cnk#Ioz  
委托贷款-利息 Consignment loan - interest _%XbxP6rH  
委托贷款-减值准备 Consignment loan - provision D_zcOq9  
固定资产-房屋建筑物 Fixed assets - Buildings OrzM hQaf  
固定资产-机器设备 Fixed assets - Plant and machinery _8Pmv$   
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x!Y(Y=i>  
固定资产-运输设备 Fixed assets - Automobiles &qG?[R{  
累计折旧 Accumulated depreciation 9$8X>T^  
固定资产减值准备 Impairment of fixed assets 7ucx6J]c  
工程物资-专用材料 Project material - specific materials 1mAUEQ!  
工程物资-专用设备 Project material - specific equipment _3*: y/M_  
工程物资-预付大型设备款 Project material - prepaid for equipment ^"PfDTyA  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $HP/cKu  
在建工程 Construction in progress 3{6ps : w  
在建工程减值准备 Impairment of construction in progress /abmjV0  
固定资产清理 Disposal of fixed assets wbn^R'  
无形资产-专利权 Intangible assets - patent ZE{aS4c  
无形资产-非专利技术 Intangible assets - industrial property and know-how q|?`Gsr  
无形资产-商标权 Intangible assets - trademark rights lK_ ~d_f