[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 ?B2] -+Y  
材料成本差异 Material cost difference xe^Gs]fm  
自制半成品 Self-manufactured goods 7+\+DujE$  
库存商品 Finished goods ~?K~L~f5  
商品进销差价 Difference between purchase & sales of commodities e,W%uH>X  
委托加工物资 Consigned processiong material zem8G2#c  
委托代销商品 Consignment-out R}*_~7r5  
受托代销商品 Consignment-in tFp Ygff<  
分期收款发出商品 Goods on instalment sales Bu#VMkchJ  
存货跌价准备 Provision for obsolete stocks P\1L7%*lU  
待摊费用 Prepaid expenses iOW#>66d  
待处理流动资产损益 Unsettled G/L on current assets 5kCUaP
u  
待处理固定资产损益 Unsettled G/L on fixed assets [OC5l>  
委托贷款-本金 Consignment loan - principle x|pg"v&[  
委托贷款-利息 Consignment loan - interest RBs-_o+%  
委托贷款-减值准备 Consignment loan - provision Nn!+,;ut  
固定资产-房屋建筑物 Fixed assets - Buildings PHZ0P7  
固定资产-机器设备 Fixed assets - Plant and machinery
'"SEw w  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures snobT Q  
固定资产-运输设备 Fixed assets - Automobiles Vl&?U  
累计折旧 Accumulated depreciation (|klSz_4LM  
固定资产减值准备 Impairment of fixed assets H4:`6 PSL  
工程物资-专用材料 Project material - specific materials /|C*  
工程物资-专用设备 Project material - specific equipment UQ?XqgUM  
工程物资-预付大型设备款 Project material - prepaid for equipment )u[emv$  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /5(Yy}  
在建工程 Construction in progress Lr$go6s  
在建工程减值准备 Impairment of construction in progress &$`P,i 1)  
固定资产清理 Disposal of fixed assets _m5uDF?[  
无形资产-专利权 Intangible assets - patent &"&Z #llb  
无形资产-非专利技术 Intangible assets - industrial property and know-how c;Pe/d  
无形资产-商标权 Intangible assets - trademark rights 2bw_IT