[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 <36z,[,kZ@  
材料成本差异 Material cost difference MqKf '6z  
自制半成品 Self-manufactured goods LWX,u  
库存商品 Finished goods DWXxB  
商品进销差价 Difference between purchase & sales of commodities <4Ev3z*;Z  
委托加工物资 Consigned processiong material RvXK?mL4F  
委托代销商品 Consignment-out 3OZu v};k  
受托代销商品 Consignment-in .+#<~Jv  
分期收款发出商品 Goods on instalment sales VV'*3/I  
存货跌价准备 Provision for obsolete stocks ;:Kd?Tz$  
待摊费用 Prepaid expenses SN<Dxa8Iy  
待处理流动资产损益 Unsettled G/L on current assets -mfdngp3  
待处理固定资产损益 Unsettled G/L on fixed assets XSBh+)0Ww  
委托贷款-本金 Consignment loan - principle %Eq4>o?D  
委托贷款-利息 Consignment loan - interest (6g;FD:"6  
委托贷款-减值准备 Consignment loan - provision e09('SON(  
固定资产-房屋建筑物 Fixed assets - Buildings #t8{z~t3  
固定资产-机器设备 Fixed assets - Plant and machinery wbImE;-Z  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~[*\YN);  
固定资产-运输设备 Fixed assets - Automobiles VC T~"T2R  
累计折旧 Accumulated depreciation .e Jt]K  
固定资产减值准备 Impairment of fixed assets kklM"Av  
工程物资-专用材料 Project material - specific materials I7C*P~32{n  
工程物资-专用设备 Project material - specific equipment .5AyB9a%&  
工程物资-预付大型设备款 Project material - prepaid for equipment $>*TO1gb+  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2N/4.  
在建工程 Construction in progress \+3P<?hD#  
在建工程减值准备 Impairment of construction in progress B&},W*p  
固定资产清理 Disposal of fixed assets QA"mWw-Ds  
无形资产-专利权 Intangible assets - patent -ufO,tJRLL  
无形资产-非专利技术 Intangible assets - industrial property and know-how yRdME>_L  
无形资产-商标权 Intangible assets - trademark rights L`6 R