[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 _Dg|Iz,Uh  
材料成本差异 Material cost difference kKNrCv@64d  
自制半成品 Self-manufactured goods uU`Mq8)R  
库存商品 Finished goods qa)Qf,`  
商品进销差价 Difference between purchase & sales of commodities gY!#=?/S  
委托加工物资 Consigned processiong material >}!})]Xw9  
委托代销商品 Consignment-out af;~<oa  
受托代销商品 Consignment-in GPU,.s"&(  
分期收款发出商品 Goods on instalment sales ,mvU`>Ry  
存货跌价准备 Provision for obsolete stocks uY$BZEuAZ  
待摊费用 Prepaid expenses JQ"w{O  
待处理流动资产损益 Unsettled G/L on current assets ]@mV9:n{  
待处理固定资产损益 Unsettled G/L on fixed assets H1kxY]_/  
委托贷款-本金 Consignment loan - principle `RLn)a  
委托贷款-利息 Consignment loan - interest NR0fxh  
委托贷款-减值准备 Consignment loan - provision ]w9\q*S]  
固定资产-房屋建筑物 Fixed assets - Buildings &-M}:'
  
固定资产-机器设备 Fixed assets - Plant and machinery lX|d:HFtP  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~BD 80s:f  
固定资产-运输设备 Fixed assets - Automobiles 20k@!BNq  
累计折旧 Accumulated depreciation ;=E!xfp5U  
固定资产减值准备 Impairment of fixed assets t8upS u|  
工程物资-专用材料 Project material - specific materials EPGp8VGXp~  
工程物资-专用设备 Project material - specific equipment vvcA-k?  
工程物资-预付大型设备款 Project material - prepaid for equipment @vkO(o  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5"I8ric  
在建工程 Construction in progress 0fQMOTpOp  
在建工程减值准备 Impairment of construction in progress u(g0Ob  
固定资产清理 Disposal of fixed assets nkTu/)or  
无形资产-专利权 Intangible assets - patent -_ "6jU  
无形资产-非专利技术 Intangible assets - industrial property and know-how je^=gnq  
无形资产-商标权 Intangible assets - trademark rights 3!0~/8!f@