[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 @0{vA\  
材料成本差异 Material cost difference 1P[[ PvkD6  
自制半成品 Self-manufactured goods XFv)]_G  
库存商品 Finished goods aH!2zC\:T  
商品进销差价 Difference between purchase & sales of commodities oPCtLz}z  
委托加工物资 Consigned processiong material h~R= ?%H[  
委托代销商品 Consignment-out U3U DA  
受托代销商品 Consignment-in 6mAaFDI,R  
分期收款发出商品 Goods on instalment sales g4-UBDtYt  
存货跌价准备 Provision for obsolete stocks PUJkC  
待摊费用 Prepaid expenses YLVZ]fN=>  
待处理流动资产损益 Unsettled G/L on current assets ?@uyqi~:U  
待处理固定资产损益 Unsettled G/L on fixed assets eNEMyv5{w4  
委托贷款-本金 Consignment loan - principle n?=d)[]  
委托贷款-利息 Consignment loan - interest #Z)8
,N  
委托贷款-减值准备 Consignment loan - provision rMy(NAo
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固定资产-房屋建筑物 Fixed assets - Buildings 2LqJ.HH  
固定资产-机器设备 Fixed assets - Plant and machinery mufJ@YS#  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )W1tBi  
固定资产-运输设备 Fixed assets - Automobiles ,/uVq
G  
累计折旧 Accumulated depreciation n 9X:s?B/  
固定资产减值准备 Impairment of fixed assets MJDW-KL-  
工程物资-专用材料 Project material - specific materials j{?ogFfi  
工程物资-专用设备 Project material - specific equipment C@#KZ`c)  
工程物资-预付大型设备款 Project material - prepaid for equipment Y"dUxv1Ap  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8,DY0PGP  
在建工程 Construction in progress JsZLBq*lP  
在建工程减值准备 Impairment of construction in progress }Jr!aM'  
固定资产清理 Disposal of fixed assets f+xhS,i
DR  
无形资产-专利权 Intangible assets - patent (+w>hCI  
无形资产-非专利技术 Intangible assets - industrial property and know-how F T$Z8  
无形资产-商标权 Intangible assets - trademark rights e*?
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