[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 ^ Xy$is3  
材料成本差异 Material cost difference G<-9U}~76  
自制半成品 Self-manufactured goods ->2wrOH|H  
库存商品 Finished goods (<R\  
商品进销差价 Difference between purchase & sales of commodities 4Re@QOZ  
委托加工物资 Consigned processiong material pebx#}]p-  
委托代销商品 Consignment-out *tfDXQ^mN  
受托代销商品 Consignment-in @23R
joK  
分期收款发出商品 Goods on instalment sales u~- fK'/!|  
存货跌价准备 Provision for obsolete stocks ^Ii \vk  
待摊费用 Prepaid expenses h3]@M$Y[  
待处理流动资产损益 Unsettled G/L on current assets a;'E}b{`F  
待处理固定资产损益 Unsettled G/L on fixed assets CpRu*w{  
委托贷款-本金 Consignment loan - principle xe gL!  
委托贷款-利息 Consignment loan - interest g[wP!y%V  
委托贷款-减值准备 Consignment loan - provision YUVc9PV)Ws  
固定资产-房屋建筑物 Fixed assets - Buildings Ns|V7|n]  
固定资产-机器设备 Fixed assets - Plant and machinery iPY v ePQ  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9
p\Hx#^  
固定资产-运输设备 Fixed assets - Automobiles yEpN,A  
累计折旧 Accumulated depreciation Pm#x?1rAj  
固定资产减值准备 Impairment of fixed assets y }&4HrT&  
工程物资-专用材料 Project material - specific materials $dZ>bXUw:  
工程物资-专用设备 Project material - specific equipment 3aE[F f[  
工程物资-预付大型设备款 Project material - prepaid for equipment e8ULf~I  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production F;Q_*0mIQ  
在建工程 Construction in progress '6.>Wdd  
在建工程减值准备 Impairment of construction in progress vJj:9KcP>h  
固定资产清理 Disposal of fixed assets 2 ]DCF  
无形资产-专利权 Intangible assets - patent aFr!PQp4{  
无形资产-非专利技术 Intangible assets - industrial property and know-how 3:~l2KIP4  
无形资产-商标权 Intangible assets - trademark rights v(Bp1~PPZM