[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 8J)Kn4jq  
材料成本差异 Material cost difference nrV!<nNBk  
自制半成品 Self-manufactured goods #b9V&/ln  
库存商品 Finished goods (Xl+Zi>\{  
商品进销差价 Difference between purchase & sales of commodities \7PC2IsT3  
委托加工物资 Consigned processiong material B:96E&  
委托代销商品 Consignment-out ~%
L=<TBAc  
受托代销商品 Consignment-in q.kDx_  
分期收款发出商品 Goods on instalment sales WX* uhR  
存货跌价准备 Provision for obsolete stocks ]@!3os,CNF  
待摊费用 Prepaid expenses xzXNcQ  
待处理流动资产损益 Unsettled G/L on current assets TSTkMlCG  
待处理固定资产损益 Unsettled G/L on fixed assets l4gZHMh
'  
委托贷款-本金 Consignment loan - principle d7G DIYH<  
委托贷款-利息 Consignment loan - interest K=1prv2  
委托贷款-减值准备 Consignment loan - provision @|:yK|6O  
固定资产-房屋建筑物 Fixed assets - Buildings "&C>=  
固定资产-机器设备 Fixed assets - Plant and machinery w0X})&,{`m  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures FQ>y2n=<d  
固定资产-运输设备 Fixed assets - Automobiles b!<)x}-t>  
累计折旧 Accumulated depreciation `96M XP  
固定资产减值准备 Impairment of fixed assets WK5B8u*<  
工程物资-专用材料 Project material - specific materials .*B@1q   
工程物资-专用设备 Project material - specific equipment Qp9QSyMs}  
工程物资-预付大型设备款 Project material - prepaid for equipment []G@l. ]W  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K;ocs?rk/  
在建工程 Construction in progress  z.Vf,<H  
在建工程减值准备 Impairment of construction in progress MZ?+I~@  
固定资产清理 Disposal of fixed assets f#McTC3C  
无形资产-专利权 Intangible assets - patent 'cqY-64CJZ  
无形资产-非专利技术 Intangible assets - industrial property and know-how 26}fB  
无形资产-商标权 Intangible assets - trademark rights :JU$ 6