[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 Ti? "Hr<W  
材料成本差异 Material cost difference Ichg,d-M-K  
自制半成品 Self-manufactured goods 5gf ~/Zr  
库存商品 Finished goods 2XR!2_)O5  
商品进销差价 Difference between purchase & sales of commodities ;>PHkJQ
 
委托加工物资 Consigned processiong material QD-\'Bp/X  
委托代销商品 Consignment-out A|"T8KSMB  
受托代销商品 Consignment-in EID-ROMO  
分期收款发出商品 Goods on instalment sales JG;}UuHYM  
存货跌价准备 Provision for obsolete stocks U^_\V BAk  
待摊费用 Prepaid expenses D"4*l5l  
待处理流动资产损益 Unsettled G/L on current assets f&vMv.  
待处理固定资产损益 Unsettled G/L on fixed assets 5Ew( 0K[  
委托贷款-本金 Consignment loan - principle |>ztx}\  
委托贷款-利息 Consignment loan - interest Ce+:9}[  
委托贷款-减值准备 Consignment loan - provision \|>%/P  
固定资产-房屋建筑物 Fixed assets - Buildings XJo.^<m  
固定资产-机器设备 Fixed assets - Plant and machinery /`M#  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures oX ZWg~&l^  
固定资产-运输设备 Fixed assets - Automobiles 
Q&I #  
累计折旧 Accumulated depreciation w[GEm,ZC  
固定资产减值准备 Impairment of fixed assets aVR!~hvFs  
工程物资-专用材料 Project material - specific materials QvbH " 7  
工程物资-专用设备 Project material - specific equipment ]y#'U  
工程物资-预付大型设备款 Project material - prepaid for equipment 'd N1~Pa  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >~,~X9  
在建工程 Construction in progress F > rr.  
在建工程减值准备 Impairment of construction in progress M[qhy.  
固定资产清理 Disposal of fixed assets +(!/(2>~  
无形资产-专利权 Intangible assets - patent :Quep-:fy<  
无形资产-非专利技术 Intangible assets - industrial property and know-how )xVf3l pQ  
无形资产-商标权 Intangible assets - trademark rights GbLHzw