[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 )F\^-laMuK  
材料成本差异 Material cost difference [sXnB$  
自制半成品 Self-manufactured goods ']:>Ww.S  
库存商品 Finished goods k+
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商品进销差价 Difference between purchase & sales of commodities -%_vb6u  
委托加工物资 Consigned processiong material ~5;2ni8n  
委托代销商品 Consignment-out V2B: DIpr  
受托代销商品 Consignment-in 89YG `  
分期收款发出商品 Goods on instalment sales 
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存货跌价准备 Provision for obsolete stocks vWZ?*0^  
待摊费用 Prepaid expenses k fY0u  
待处理流动资产损益 Unsettled G/L on current assets M!b-;{;'  
待处理固定资产损益 Unsettled G/L on fixed assets m0,TH[HWGF  
委托贷款-本金 Consignment loan - principle mum4Uj  
委托贷款-利息 Consignment loan - interest G<FB:?|  
委托贷款-减值准备 Consignment loan - provision ZPlY]e  
固定资产-房屋建筑物 Fixed assets - Buildings IWT -)+  
固定资产-机器设备 Fixed assets - Plant and machinery i{7Vh0n3S-  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures lbj_if;  
固定资产-运输设备 Fixed assets - Automobiles 4CK$W`V  
累计折旧 Accumulated depreciation `OHdo$Y9  
固定资产减值准备 Impairment of fixed assets <y<   
工程物资-专用材料 Project material - specific materials axM(3k.n  
工程物资-专用设备 Project material - specific equipment >/9Qgyc0  
工程物资-预付大型设备款 Project material - prepaid for equipment Q[&CtM  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $|o[l.q2  
在建工程 Construction in progress OP98sd&T  
在建工程减值准备 Impairment of construction in progress 4v#A#5+O E  
固定资产清理 Disposal of fixed assets Tilw.z  
无形资产-专利权 Intangible assets - patent [ -hsG E  
无形资产-非专利技术 Intangible assets - industrial property and know-how cdv0:+[P  
无形资产-商标权 Intangible assets - trademark rights "vo o!&<