[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 C@u}tH )  
材料成本差异 Material cost difference PCnu?e3F  
自制半成品 Self-manufactured goods rTim1<IXR  
库存商品 Finished goods d2Ta&Md  
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material L9d|7.b  
委托代销商品 Consignment-out 1,+swFSN  
受托代销商品 Consignment-in b"w@am>&  
分期收款发出商品 Goods on instalment sales 5-UrHbpCZ#  
存货跌价准备 Provision for obsolete stocks S{N=9934_  
待摊费用 Prepaid expenses y:Aha#<
 
待处理流动资产损益 Unsettled G/L on current assets NKl`IiGv  
待处理固定资产损益 Unsettled G/L on fixed assets #x \YA#~  
委托贷款-本金 Consignment loan - principle "G@(Cb*+T  
委托贷款-利息 Consignment loan - interest FSYs1Li_C  
委托贷款-减值准备 Consignment loan - provision hp@F\9j
 
固定资产-房屋建筑物 Fixed assets - Buildings ?%$~Bb _  
固定资产-机器设备 Fixed assets - Plant and machinery Xq}}T%jcd  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #X2wy$GTG  
固定资产-运输设备 Fixed assets - Automobiles nK#%Od{GF
 
累计折旧 Accumulated depreciation <MoyL1=  
固定资产减值准备 Impairment of fixed assets /z:1n
q  
工程物资-专用材料 Project material - specific materials X2'XbG3  
工程物资-专用设备 Project material - specific equipment (6&"(}Pai  
工程物资-预付大型设备款 Project material - prepaid for equipment *bUOd'vh  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L.8`5<ITw  
在建工程 Construction in progress C$4{'J-ZH  
在建工程减值准备 Impairment of construction in progress m@2=vq1f  
固定资产清理 Disposal of fixed assets t+D= @"BZP  
无形资产-专利权 Intangible assets - patent G+<id1  
无形资产-非专利技术 Intangible assets - industrial property and know-how *E +VcU  
无形资产-商标权 Intangible assets - trademark rights ()5X<=i