[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 xxiLi46/  
材料成本差异 Material cost difference Q.|2/6hD7[  
自制半成品 Self-manufactured goods QAJ>93  
库存商品 Finished goods O:x=yj%^  
商品进销差价 Difference between purchase & sales of commodities };+s0:H  
委托加工物资 Consigned processiong material ~J2Q0Jv  
委托代销商品 Consignment-out {0LdLRNZ  
受托代销商品 Consignment-in o+t?OG/0  
分期收款发出商品 Goods on instalment sales ^$L/Mv+  
存货跌价准备 Provision for obsolete stocks qQ_B[?+W  
待摊费用 Prepaid expenses k@Tt,.];  
待处理流动资产损益 Unsettled G/L on current assets H{XW?O^ @  
待处理固定资产损益 Unsettled G/L on fixed assets }F.1j!71L  
委托贷款-本金 Consignment loan - principle +\ySx^vi  
委托贷款-利息 Consignment loan - interest hB.dqv]^  
委托贷款-减值准备 Consignment loan - provision fU}w 81oe  
固定资产-房屋建筑物 Fixed assets - Buildings Z kS*CG   
固定资产-机器设备 Fixed assets - Plant and machinery gky_]7Av  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }n=NHHtJ  
固定资产-运输设备 Fixed assets - Automobiles fr?eOigbl  
累计折旧 Accumulated depreciation b?^n '0
 
固定资产减值准备 Impairment of fixed assets s_[?(Ip{  
工程物资-专用材料 Project material - specific materials 9C.cz\E  
工程物资-专用设备 Project material - specific equipment gvJJ.IX]+  
工程物资-预付大型设备款 Project material - prepaid for equipment a9I8WQ   
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production m\>x_:sE  
在建工程 Construction in progress 7h<K)aT  
在建工程减值准备 Impairment of construction in progress !+6l.`2WI  
固定资产清理 Disposal of fixed assets at*
=#?M1?  
无形资产-专利权 Intangible assets - patent G](K2=  
无形资产-非专利技术 Intangible assets - industrial property and know-how <D^ x6{}  
无形资产-商标权 Intangible assets - trademark rights ; M(}fV]