[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 _r8A O>  
材料成本差异 Material cost difference epG;=\f}m`  
自制半成品 Self-manufactured goods "V^jAPDXb  
库存商品 Finished goods O,OGq0c  
商品进销差价 Difference between purchase & sales of commodities 2(c#m*Q!b  
委托加工物资 Consigned processiong material d.}rn"(z  
委托代销商品 Consignment-out D$mrnm4d  
受托代销商品 Consignment-in <.v6w*+{/  
分期收款发出商品 Goods on instalment sales C,<TAm  
存货跌价准备 Provision for obsolete stocks hT]p8m aRZ  
待摊费用 Prepaid expenses X_YD[  
待处理流动资产损益 Unsettled G/L on current assets g8x8
u|  
待处理固定资产损益 Unsettled G/L on fixed assets Q-au)R,  
委托贷款-本金 Consignment loan - principle HkV/+ {;S~  
委托贷款-利息 Consignment loan - interest <QkfvK]Q  
委托贷款-减值准备 Consignment loan - provision hN:Z-el  
固定资产-房屋建筑物 Fixed assets - Buildings nWl0R =  
固定资产-机器设备 Fixed assets - Plant and machinery l|fd,  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -qEr-[z  
固定资产-运输设备 Fixed assets - Automobiles l2v}PALs  
累计折旧 Accumulated depreciation 3PEs$m9e  
固定资产减值准备 Impairment of fixed assets N-Z 9  
工程物资-专用材料 Project material - specific materials jF5 JpyOc  
工程物资-专用设备 Project material - specific equipment U^YPL,m1  
工程物资-预付大型设备款 Project material - prepaid for equipment d{trO;%#f  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :Aa^afjJw  
在建工程 Construction in progress ""a8eB6  
在建工程减值准备 Impairment of construction in progress a,E;R$[!  
固定资产清理 Disposal of fixed assets -)Vj08aP  
无形资产-专利权 Intangible assets - patent 4HHf3j!5  
无形资产-非专利技术 Intangible assets - industrial property and know-how l^"G\ZVI  
无形资产-商标权 Intangible assets - trademark rights Fi`:G}