[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 ]A_)&`"Cb  
材料成本差异 Material cost difference ."MBKyg6  
自制半成品 Self-manufactured goods $#0%gs/x  
库存商品 Finished goods wD*_S}]  
商品进销差价 Difference between purchase & sales of commodities `B^?Za,xN  
委托加工物资 Consigned processiong material :FK(*BUh  
委托代销商品 Consignment-out 9<xe%V=ki  
受托代销商品 Consignment-in 1tD4I  
分期收款发出商品 Goods on instalment sales ($ae n  
存货跌价准备 Provision for obsolete stocks VNPuOU=  
待摊费用 Prepaid expenses AN^;~m^  
待处理流动资产损益 Unsettled G/L on current assets \n/_P
x  
待处理固定资产损益 Unsettled G/L on fixed assets Q~`]0R159e  
委托贷款-本金 Consignment loan - principle @O4m-Oosi  
委托贷款-利息 Consignment loan - interest O-G4^V8  
委托贷款-减值准备 Consignment loan - provision >WDb89kC=  
固定资产-房屋建筑物 Fixed assets - Buildings SA}]ZK P  
固定资产-机器设备 Fixed assets - Plant and machinery aLP 2p
]  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures K+n6.BzW  
固定资产-运输设备 Fixed assets - Automobiles n#m )]YQC  
累计折旧 Accumulated depreciation qG~O]($  
固定资产减值准备 Impairment of fixed assets {y :/9  
工程物资-专用材料 Project material - specific materials +]B^*99  
工程物资-专用设备 Project material - specific equipment cz.-cuD[iD  
工程物资-预付大型设备款 Project material - prepaid for equipment ]x ~H"<V  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |3vQmd !2}  
在建工程 Construction in progress i1  
在建工程减值准备 Impairment of construction in progress 2<<,a
L*  
固定资产清理 Disposal of fixed assets
IspY%UMl
 
无形资产-专利权 Intangible assets - patent &x\u.wIa  
无形资产-非专利技术 Intangible assets - industrial property and know-how *-gS u  
无形资产-商标权 Intangible assets - trademark rights J#bEAK^L,l