[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 PY^Yx$t9  
材料成本差异 Material cost difference %B~`bUHjq  
自制半成品 Self-manufactured goods 34oC285yc
 
库存商品 Finished goods J@Li*Ypo  
商品进销差价 Difference between purchase & sales of commodities 
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委托加工物资 Consigned processiong material %PG0PH4?  
委托代销商品 Consignment-out qYpHH!!C=  
受托代销商品 Consignment-in v9<p@GY"\  
分期收款发出商品 Goods on instalment sales sOHh&e  
存货跌价准备 Provision for obsolete stocks 0{
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待摊费用 Prepaid expenses -du+iOe?  
待处理流动资产损益 Unsettled G/L on current assets #>233<  
待处理固定资产损益 Unsettled G/L on fixed assets l/TH"z(  
委托贷款-本金 Consignment loan - principle -F*j`  
委托贷款-利息 Consignment loan - interest N%T-Q9k  
委托贷款-减值准备 Consignment loan - provision -Wmpj  
固定资产-房屋建筑物 Fixed assets - Buildings D`LwW` 9  
固定资产-机器设备 Fixed assets - Plant and machinery ]-R8W/fDn  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o$Jk27  
固定资产-运输设备 Fixed assets - Automobiles o]]Q7 S=  
累计折旧 Accumulated depreciation >LW9$[H  
固定资产减值准备 Impairment of fixed assets 9)=as/o  
工程物资-专用材料 Project material - specific materials >_5D`^   
工程物资-专用设备 Project material - specific equipment 
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工程物资-预付大型设备款 Project material - prepaid for equipment _]<]:b
 
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production SkK=VeD>8  
在建工程 Construction in progress ~zuMX;[  
在建工程减值准备 Impairment of construction in progress < *XC`Ii  
固定资产清理 Disposal of fixed assets ^m5{:\ Xk  
无形资产-专利权 Intangible assets - patent ;B7>/q;g  
无形资产-非专利技术 Intangible assets - industrial property and know-how ftK.jj1:  
无形资产-商标权 Intangible assets - trademark rights C&"8A\we