[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 pba`FC4R  
材料成本差异 Material cost difference _O$7*k  
自制半成品 Self-manufactured goods w(N$$  
库存商品 Finished goods d69synEw>k  
商品进销差价 Difference between purchase & sales of commodities Zl\$9
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委托加工物资 Consigned processiong material N<N uBtkA  
委托代销商品 Consignment-out p Lwtm@  
受托代销商品 Consignment-in FoX,({*Ko~  
分期收款发出商品 Goods on instalment sales Z.%0yS_T  
存货跌价准备 Provision for obsolete stocks %7v!aJ40  
待摊费用 Prepaid expenses U)Jwo O  
待处理流动资产损益 Unsettled G/L on current assets +HSKFp  
待处理固定资产损益 Unsettled G/L on fixed assets =M],5<2;  
委托贷款-本金 Consignment loan - principle -)%gMD~z1  
委托贷款-利息 Consignment loan - interest WbwS!F<au  
委托贷款-减值准备 Consignment loan - provision (7*((  
固定资产-房屋建筑物 Fixed assets - Buildings Zsto8wuf#  
固定资产-机器设备 Fixed assets - Plant and machinery =M."^X  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures PNB E  
固定资产-运输设备 Fixed assets - Automobiles ~7$jW[i  
累计折旧 Accumulated depreciation F@ld#O  
固定资产减值准备 Impairment of fixed assets &Cm$% 3  
工程物资-专用材料 Project material - specific materials `gX$N1(  
工程物资-专用设备 Project material - specific equipment Kt`/+k)m  
工程物资-预付大型设备款 Project material - prepaid for equipment =,J-D
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,Zva^5  
在建工程 Construction in progress :>*0./hG  
在建工程减值准备 Impairment of construction in progress |ERf3  
固定资产清理 Disposal of fixed assets WzqYBa  
无形资产-专利权 Intangible assets - patent oIv\Xdc81  
无形资产-非专利技术 Intangible assets - industrial property and know-how SH5a&OVZhn  
无形资产-商标权 Intangible assets - trademark rights "KKw\
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