[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 t6tqv  
材料成本差异 Material cost difference ,{%[/#~6  
自制半成品 Self-manufactured goods 7M4iBk4I  
库存商品 Finished goods "/q6
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商品进销差价 Difference between purchase & sales of commodities \"Np'$4eu  
委托加工物资 Consigned processiong material O
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委托代销商品 Consignment-out + 7Z%N9  
受托代销商品 Consignment-in FIuKX"XR  
分期收款发出商品 Goods on instalment sales bY`k`3v  
存货跌价准备 Provision for obsolete stocks V/03m3!q  
待摊费用 Prepaid expenses dCinbAQ  
待处理流动资产损益 Unsettled G/L on current assets I;No++N0  
待处理固定资产损益 Unsettled G/L on fixed assets ;gF"o5/Q  
委托贷款-本金 Consignment loan - principle 4:K9FqU  
委托贷款-利息 Consignment loan - interest Aam2Y,B  
委托贷款-减值准备 Consignment loan - provision M|\XFO  
固定资产-房屋建筑物 Fixed assets - Buildings n9#@ e}r  
固定资产-机器设备 Fixed assets - Plant and machinery B%,0zb+-L  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures V Bg\)r[  
固定资产-运输设备 Fixed assets - Automobiles ].$N@tC  
累计折旧 Accumulated depreciation ]WS 7l@  
固定资产减值准备 Impairment of fixed assets myPo&"_ x  
工程物资-专用材料 Project material - specific materials RW3&]l=  
工程物资-专用设备 Project material - specific equipment H7uW |'XWz  
工程物资-预付大型设备款 Project material - prepaid for equipment J ~~WV<6  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a{y;Ub  
在建工程 Construction in progress lwV#j}G  
在建工程减值准备 Impairment of construction in progress \E n^Vf  
固定资产清理 Disposal of fixed assets f\Qi()  
无形资产-专利权 Intangible assets - patent +Ix;~  
无形资产-非专利技术 Intangible assets - industrial property and know-how Tfj%Sb,zM  
无形资产-商标权 Intangible assets - trademark rights +] Fdg
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