[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 +i"^"/2f{  
材料成本差异 Material cost difference KrVP#|9%"  
自制半成品 Self-manufactured goods t&5N{C:  
库存商品 Finished goods {A<pb{<u  
商品进销差价 Difference between purchase & sales of commodities {}gx;v)  
委托加工物资 Consigned processiong material 'cp
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委托代销商品 Consignment-out VcI'+IoR?  
受托代销商品 Consignment-in %?<Y&t  
分期收款发出商品 Goods on instalment sales `"@Pr,L   
存货跌价准备 Provision for obsolete stocks 1eod;^AP9  
待摊费用 Prepaid expenses R( 2,1f=d  
待处理流动资产损益 Unsettled G/L on current assets `Vph=`0  
待处理固定资产损益 Unsettled G/L on fixed assets Xy(8}  
委托贷款-本金 Consignment loan - principle ]#$l"ss,  
委托贷款-利息 Consignment loan - interest |E]`rfr  
委托贷款-减值准备 Consignment loan - provision 'PO+P~|oa&  
固定资产-房屋建筑物 Fixed assets - Buildings :pz`bFJk  
固定资产-机器设备 Fixed assets - Plant and machinery B\WIoz;'  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -/^a2_d[  
固定资产-运输设备 Fixed assets - Automobiles Z+p'
3  
累计折旧 Accumulated depreciation %=w@c  
固定资产减值准备 Impairment of fixed assets f HFy5j0H  
工程物资-专用材料 Project material - specific materials 2TQyQ%  
工程物资-专用设备 Project material - specific equipment O+f'Ql  
工程物资-预付大型设备款 Project material - prepaid for equipment V LXU  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]lQLA IQ  
在建工程 Construction in progress lftT55Tki  
在建工程减值准备 Impairment of construction in progress O@9<7@h+Nl  
固定资产清理 Disposal of fixed assets p.%lE!v  
无形资产-专利权 Intangible assets - patent C!,|Wi2&  
无形资产-非专利技术 Intangible assets - industrial property and know-how qoZUX3{  
无形资产-商标权 Intangible assets - trademark rights e-&0f);i