[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 mS)|6=Y  
材料成本差异 Material cost difference .^W\OJ`G  
自制半成品 Self-manufactured goods ;1R?9JN"  
库存商品 Finished goods hk5E=t~&  
商品进销差价 Difference between purchase & sales of commodities 7i+!^Qj?y  
委托加工物资 Consigned processiong material m>abK@5na  
委托代销商品 Consignment-out LpiHoavv  
受托代销商品 Consignment-in V$-~%7@>;9  
分期收款发出商品 Goods on instalment sales fZw9zqg  
存货跌价准备 Provision for obsolete stocks 94p:|5@  
待摊费用 Prepaid expenses dY4k9
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待处理流动资产损益 Unsettled G/L on current assets }o!#_N0T  
待处理固定资产损益 Unsettled G/L on fixed assets Q2[prrk%j  
委托贷款-本金 Consignment loan - principle sx[&4 k[  
委托贷款-利息 Consignment loan - interest !0!U01SWa  
委托贷款-减值准备 Consignment loan - provision f- k|w%R@  
固定资产-房屋建筑物 Fixed assets - Buildings 6HEqm>Yau  
固定资产-机器设备 Fixed assets - Plant and machinery ;Txv-lfS  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures y;{^Ln4{  
固定资产-运输设备 Fixed assets - Automobiles n,&/D  
累计折旧 Accumulated depreciation ]8xc?*i8  
固定资产减值准备 Impairment of fixed assets ]M+VSU  
工程物资-专用材料 Project material - specific materials zldfRo\wl  
工程物资-专用设备 Project material - specific equipment $
IxU6=ajn  
工程物资-预付大型设备款 Project material - prepaid for equipment E VN-<=i^  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~$&:NB1~q  
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress jSwtf  
固定资产清理 Disposal of fixed assets &*G5J7%w  
无形资产-专利权 Intangible assets - patent |2 YubAIZ(  
无形资产-非专利技术 Intangible assets - industrial property and know-how F}6DB*  
无形资产-商标权 Intangible assets - trademark rights o [bE