[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 vd(S&&]o1  
材料成本差异 Material cost difference dP(.l}O  
自制半成品 Self-manufactured goods JN4gH4ez)  
库存商品 Finished goods !LM`2|3$  
商品进销差价 Difference between purchase & sales of commodities zi3v,Kq  
委托加工物资 Consigned processiong material B@NBN&Fr  
委托代销商品 Consignment-out ]s\vc:cc?  
受托代销商品 Consignment-in 4}k@p>5v'  
分期收款发出商品 Goods on instalment sales ^<-)rzTI  
存货跌价准备 Provision for obsolete stocks E:dN)  
待摊费用 Prepaid expenses +Ugy=678Tr  
待处理流动资产损益 Unsettled G/L on current assets ygH)U.  
待处理固定资产损益 Unsettled G/L on fixed assets ZSwuEX  
委托贷款-本金 Consignment loan - principle rab$[?]  
委托贷款-利息 Consignment loan - interest {?Y\T  
委托贷款-减值准备 Consignment loan - provision 'W4B  
固定资产-房屋建筑物 Fixed assets - Buildings s
ve} ent  
固定资产-机器设备 Fixed assets - Plant and machinery i{TPf1OY`M  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures f<i K%  
固定资产-运输设备 Fixed assets - Automobiles U5TkgHN{y  
累计折旧 Accumulated depreciation }e/vKWfT  
固定资产减值准备 Impairment of fixed assets U~)5{  
工程物资-专用材料 Project material - specific materials az:} RE3o  
工程物资-专用设备 Project material - specific equipment >l><d!
hw  
工程物资-预付大型设备款 Project material - prepaid for equipment T4Vp 0i  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2uN3:_w  
在建工程 Construction in progress A[^#8evaK  
在建工程减值准备 Impairment of construction in progress JVkuSIR>  
固定资产清理 Disposal of fixed assets UPr& `kaJ  
无形资产-专利权 Intangible assets - patent M!5=3 >Z  
无形资产-非专利技术 Intangible assets - industrial property and know-how sR> >l3H
 
无形资产-商标权 Intangible assets - trademark rights mRRZ/m?A(