[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 r"R#@V\'1b  
材料成本差异 Material cost difference FsryEHz  
自制半成品 Self-manufactured goods \^%}M!tan  
库存商品 Finished goods -PQv ?5  
商品进销差价 Difference between purchase & sales of commodities }iuw5dik+  
委托加工物资 Consigned processiong material kSh( u  
委托代销商品 Consignment-out y^%y<~f
 
受托代销商品 Consignment-in 7\q~%lDE  
分期收款发出商品 Goods on instalment sales 8&aq/4:q0  
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses v}Fr@0%  
待处理流动资产损益 Unsettled G/L on current assets O1mKe%'|  
待处理固定资产损益 Unsettled G/L on fixed assets tNX|U:Y*  
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest DDH:)=;z  
委托贷款-减值准备 Consignment loan - provision !GGkdg*-*9  
固定资产-房屋建筑物 Fixed assets - Buildings &JI8]JmU)  
固定资产-机器设备 Fixed assets - Plant and machinery
Z)aUt Srf  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^`>/.gL  
固定资产-运输设备 Fixed assets - Automobiles k)Qtfj}uij  
累计折旧 Accumulated depreciation ^ovR7+V  
固定资产减值准备 Impairment of fixed assets \K!VNB>h  
工程物资-专用材料 Project material - specific materials 8pgEix/M5o  
工程物资-专用设备 Project material - specific equipment iW /}#  
工程物资-预付大型设备款 Project material - prepaid for equipment }!C)}.L<  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {,~3.5u   
在建工程 Construction in progress q%?in+l  
在建工程减值准备 Impairment of construction in progress [1 9,&]z  
固定资产清理 Disposal of fixed assets .h4 \Y A  
无形资产-专利权 Intangible assets - patent )TH@# 1  
无形资产-非专利技术 Intangible assets - industrial property and know-how NPe%F+X  
无形资产-商标权 Intangible assets - trademark rights s}% M4