[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 J GYXlLE  
材料成本差异 Material cost difference (q
*Za  
自制半成品 Self-manufactured goods KR#Bj?fz-H  
库存商品 Finished goods )9= =6p  
商品进销差价 Difference between purchase & sales of commodities {6*h';~  
委托加工物资 Consigned processiong material OP{ d(~+  
委托代销商品 Consignment-out ++BVn[ 1  
受托代销商品 Consignment-in t: r   
分期收款发出商品 Goods on instalment sales Lr_+)l  
存货跌价准备 Provision for obsolete stocks 4, 8gf 2  
待摊费用 Prepaid expenses n"$D/XJO  
待处理流动资产损益 Unsettled G/L on current assets R2-OT5Ej  
待处理固定资产损益 Unsettled G/L on fixed assets (WX,&`a<$
 
委托贷款-本金 Consignment loan - principle g.Z>9(>;Y  
委托贷款-利息 Consignment loan - interest 9-
I;'  
委托贷款-减值准备 Consignment loan - provision ^7V9\Q9  
固定资产-房屋建筑物 Fixed assets - Buildings 0; M+8  
固定资产-机器设备 Fixed assets - Plant and machinery ?E=&LAI#  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures mS6L6)] S  
固定资产-运输设备 Fixed assets - Automobiles (F +if
 
累计折旧 Accumulated depreciation D\bW' k]!  
固定资产减值准备 Impairment of fixed assets _z#zF[%  
工程物资-专用材料 Project material - specific materials 77. 5 _  
工程物资-专用设备 Project material - specific equipment [?yOJU%`  
工程物资-预付大型设备款 Project material - prepaid for equipment l0 rZril  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production M n3cIGL  
在建工程 Construction in progress -aXV}ZY"  
在建工程减值准备 Impairment of construction in progress Rq<T2}K  
固定资产清理 Disposal of fixed assets T[* =7jnJQ  
无形资产-专利权 Intangible assets - patent kbOdg:  
无形资产-非专利技术 Intangible assets - industrial property and know-how $*{PUj  
无形资产-商标权 Intangible assets - trademark rights /k l0(='