[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 ){"-J&@?  
材料成本差异 Material cost difference ' O d_:]  
自制半成品 Self-manufactured goods FWuk@t[<O  
库存商品 Finished goods *!L  it:H  
商品进销差价 Difference between purchase & sales of commodities  ui1h M  
委托加工物资 Consigned processiong material pR7D3Q:^7  
委托代销商品 Consignment-out )U:W 9%  
受托代销商品 Consignment-in ,Cj` 0v#  
分期收款发出商品 Goods on instalment sales YE1X*'4  
存货跌价准备 Provision for obsolete stocks g:fzf>oQ>p  
待摊费用 Prepaid expenses K6e_RzP,.w  
待处理流动资产损益 Unsettled G/L on current assets lvIdYf$?  
待处理固定资产损益 Unsettled G/L on fixed assets P{o//M  
委托贷款-本金 Consignment loan - principle }y
MAs  
委托贷款-利息 Consignment loan - interest 1n EW'F  
委托贷款-减值准备 Consignment loan - provision NEcE-7aT  
固定资产-房屋建筑物 Fixed assets - Buildings fz`\-"f]  
固定资产-机器设备 Fixed assets - Plant and machinery ^:,I #]  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dS~#Lzm  
固定资产-运输设备 Fixed assets - Automobiles xJF}6yPm@  
累计折旧 Accumulated depreciation Ap9 %5:]  
固定资产减值准备 Impairment of fixed assets Oh/2$72  
工程物资-专用材料 Project material - specific materials |f<-lB[k  
工程物资-专用设备 Project material - specific equipment c~{)vL0K  
工程物资-预付大型设备款 Project material - prepaid for equipment |9fGn@-  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S'%!KGVe  
在建工程 Construction in progress TZ]o6Bb  
在建工程减值准备 Impairment of construction in progress <wO8=bem  
固定资产清理 Disposal of fixed assets +<\.z*  
无形资产-专利权 Intangible assets - patent F!~oJ  
无形资产-非专利技术 Intangible assets - industrial property and know-how cj9<!"6  
无形资产-商标权 Intangible assets - trademark rights OjBg$f~0F