[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 u S1O-Q>  
材料成本差异 Material cost difference  }~/b%^  
自制半成品 Self-manufactured goods }uZs)UQ|$  
库存商品 Finished goods RSp wU;o6z  
商品进销差价 Difference between purchase & sales of commodities "B_3<RSL  
委托加工物资 Consigned processiong material V95o(c.p  
委托代销商品 Consignment-out eThaH0  
受托代销商品 Consignment-in T-e
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分期收款发出商品 Goods on instalment sales G](4!G&  
存货跌价准备 Provision for obsolete stocks l;lrf3  
待摊费用 Prepaid expenses l_^SU8i57  
待处理流动资产损益 Unsettled G/L on current assets f"ndLX:'}  
待处理固定资产损益 Unsettled G/L on fixed assets SO$Af!S:bB  
委托贷款-本金 Consignment loan - principle aOwjYl[?p  
委托贷款-利息 Consignment loan - interest \VNu35* J|  
委托贷款-减值准备 Consignment loan - provision QrYF Lh  
固定资产-房屋建筑物 Fixed assets - Buildings Wo1xZZ  
固定资产-机器设备 Fixed assets - Plant and machinery m2j&0z  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /;*_[g5*i  
固定资产-运输设备 Fixed assets - Automobiles ,CfslhO{j  
累计折旧 Accumulated depreciation [IL*}M!  
固定资产减值准备 Impairment of fixed assets d y HC8  
工程物资-专用材料 Project material - specific materials |C[!
A  
工程物资-专用设备 Project material - specific equipment QqA=QTZ}  
工程物资-预付大型设备款 Project material - prepaid for equipment (~GQncqa  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production lG7PM^Eb
 
在建工程 Construction in progress [.gk{> #  
在建工程减值准备 Impairment of construction in progress 7IX8ck[D  
固定资产清理 Disposal of fixed assets s#9q3JV0  
无形资产-专利权 Intangible assets - patent ]`/>hH>+~9  
无形资产-非专利技术 Intangible assets - industrial property and know-how !T
{+s T  
无形资产-商标权 Intangible assets - trademark rights 6 c
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