[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 9jUm0B{?  
材料成本差异 Material cost difference B&lF! ]  
自制半成品 Self-manufactured goods y?s#pSX;N  
库存商品 Finished goods N;av  
商品进销差价 Difference between purchase & sales of commodities V/DdV}n!  
委托加工物资 Consigned processiong material yc$8X sns  
委托代销商品 Consignment-out ps]s Tw  
受托代销商品 Consignment-in j98>Jr\  
分期收款发出商品 Goods on instalment sales 03y
5$kQ  
存货跌价准备 Provision for obsolete stocks !8%{(;(  
待摊费用 Prepaid expenses WB|SXto%4D  
待处理流动资产损益 Unsettled G/L on current assets ~u80v h'  
待处理固定资产损益 Unsettled G/L on fixed assets HuL9' M
 
委托贷款-本金 Consignment loan - principle wW;!L=j  
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision P-lE,X   
固定资产-房屋建筑物 Fixed assets - Buildings DO=zxdTI!  
固定资产-机器设备 Fixed assets - Plant and machinery cM+s)4TPL  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Z}6H529[  
固定资产-运输设备 Fixed assets - Automobiles 852Bh'u_  
累计折旧 Accumulated depreciation x42m+5 /  
固定资产减值准备 Impairment of fixed assets |FD-q.AV  
工程物资-专用材料 Project material - specific materials Y]1b39O  
工程物资-专用设备 Project material - specific equipment u
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工程物资-预付大型设备款 Project material - prepaid for equipment bX]$S 5c_u  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9Lxa?Y1  
在建工程 Construction in progress 8h7z  
在建工程减值准备 Impairment of construction in progress >/F,Z%!&q  
固定资产清理 Disposal of fixed assets E2{SKIUm  
无形资产-专利权 Intangible assets - patent s@bo df&  
无形资产-非专利技术 Intangible assets - industrial property and know-how xyTjK.N  
无形资产-商标权 Intangible assets - trademark rights )0Lv-Gs