[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 |dl0B26x  
材料成本差异 Material cost difference gZ`32fB%  
自制半成品 Self-manufactured goods *} *!+C3  
库存商品 Finished goods eD*?q7  
商品进销差价 Difference between purchase & sales of commodities J^+_8  
委托加工物资 Consigned processiong material ^f^-.X  
委托代销商品 Consignment-out msA' 5>  
受托代销商品 Consignment-in LPq*ZZK  
分期收款发出商品 Goods on instalment sales iX8h2l  
存货跌价准备 Provision for obsolete stocks +Fc ET  
待摊费用 Prepaid expenses (*Gi~?-  
待处理流动资产损益 Unsettled G/L on current assets A0cM(w{7_  
待处理固定资产损益 Unsettled G/L on fixed assets ULp)T`P  
委托贷款-本金 Consignment loan - principle d'N(w7-Y  
委托贷款-利息 Consignment loan - interest 8N=%X-R%  
委托贷款-减值准备 Consignment loan - provision f pv= P  
固定资产-房屋建筑物 Fixed assets - Buildings @
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固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -:)DX++  
固定资产-运输设备 Fixed assets - Automobiles ttK,((=@  
累计折旧 Accumulated depreciation ! 6p>P4TT  
固定资产减值准备 Impairment of fixed assets 4o1Q7  
工程物资-专用材料 Project material - specific materials }Kvh`@CiJ  
工程物资-专用设备 Project material - specific equipment 0OleO 9Ua  
工程物资-预付大型设备款 Project material - prepaid for equipment d u.HSXK  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ( w5u*hx  
在建工程 Construction in progress 9nT?|
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在建工程减值准备 Impairment of construction in progress K(-G: |  
固定资产清理 Disposal of fixed assets mV6#!_"  
无形资产-专利权 Intangible assets - patent D+| K%_Qq  
无形资产-非专利技术 Intangible assets - industrial property and know-how RpHpMtvNo/  
无形资产-商标权 Intangible assets - trademark rights >X;xIyRL