[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 %RF  
材料成本差异 Material cost difference WRyv >Y  
自制半成品 Self-manufactured goods Ita!07  
库存商品 Finished goods E]Gq!fA&<  
商品进销差价 Difference between purchase & sales of commodities 9!OCilG  
委托加工物资 Consigned processiong material 9*Mg<P"  
委托代销商品 Consignment-out a+Qj[pS  
受托代销商品 Consignment-in HE.Dl7{  
分期收款发出商品 Goods on instalment sales v ?'k)B  
存货跌价准备 Provision for obsolete stocks MhB=+S[@  
待摊费用 Prepaid expenses i*rv_G|(Zj  
待处理流动资产损益 Unsettled G/L on current assets y&|{x "  
待处理固定资产损益 Unsettled G/L on fixed assets  [ ^ \)  
委托贷款-本金 Consignment loan - principle 3mn-dKe((  
委托贷款-利息 Consignment loan - interest s5|)4Zac  
委托贷款-减值准备 Consignment loan - provision 9Yne=R/]  
固定资产-房屋建筑物 Fixed assets - Buildings ;@\JscNJ|  
固定资产-机器设备 Fixed assets - Plant and machinery 97 X60<  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dufHd  
固定资产-运输设备 Fixed assets - Automobiles KD<`-b)7<  
累计折旧 Accumulated depreciation 7`n8 OR4  
固定资产减值准备 Impairment of fixed assets vb2O4%7tw  
工程物资-专用材料 Project material - specific materials :<G+)hIK  
工程物资-专用设备 Project material - specific equipment T{2//$T?  
工程物资-预付大型设备款 Project material - prepaid for equipment  sSb&r  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production k 5<0M'  
在建工程 Construction in progress Z19y5?uR  
在建工程减值准备 Impairment of construction in progress \
FX3=WW  
固定资产清理 Disposal of fixed assets f*f9:xUY  
无形资产-专利权 Intangible assets - patent 3gXUfv2ID  
无形资产-非专利技术 Intangible assets - industrial property and know-how Z?[J_[ZtR3  
无形资产-商标权 Intangible assets - trademark rights $w}aX0dK&