[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 ?+\,a+46P_  
材料成本差异 Material cost difference <GN?J.B  
自制半成品 Self-manufactured goods O)R0,OPb
  
库存商品 Finished goods fLAF/#\2  
商品进销差价 Difference between purchase & sales of commodities (Nahtx!/9  
委托加工物资 Consigned processiong material !Xi>{nV  
委托代销商品 Consignment-out i`$rzXcS  
受托代销商品 Consignment-in M 6sDtL9l  
分期收款发出商品 Goods on instalment sales pg)g&ifKl  
存货跌价准备 Provision for obsolete stocks Mj TKM;  
待摊费用 Prepaid expenses ise}> A!t  
待处理流动资产损益 Unsettled G/L on current assets val<N293L>  
待处理固定资产损益 Unsettled G/L on fixed assets #Au&2_O  
委托贷款-本金 Consignment loan - principle N3<Jh  
委托贷款-利息 Consignment loan - interest CdO-xL6F  
委托贷款-减值准备 Consignment loan - provision `uHpj`EU  
固定资产-房屋建筑物 Fixed assets - Buildings 3)a29uc:U  
固定资产-机器设备 Fixed assets - Plant and machinery
ex458^N_  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }q W aE  
固定资产-运输设备 Fixed assets - Automobiles *lAdS]I  
累计折旧 Accumulated depreciation
E,@UM$alP  
固定资产减值准备 Impairment of fixed assets  w)n]}k  
工程物资-专用材料 Project material - specific materials w ZAXfNA  
工程物资-专用设备 Project material - specific equipment P;&p[[7  
工程物资-预付大型设备款 Project material - prepaid for equipment = 1\wZuK#  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C6~dN&q  
在建工程 Construction in progress (K6StNtN  
在建工程减值准备 Impairment of construction in progress su;S)yZb  
固定资产清理 Disposal of fixed assets Y +54z/{  
无形资产-专利权 Intangible assets - patent [Gy'0P(EQ  
无形资产-非专利技术 Intangible assets - industrial property and know-how zP}v2  
无形资产-商标权 Intangible assets - trademark rights N
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