[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 G1X73qoHT<  
材料成本差异 Material cost difference !2B~.!&   
自制半成品 Self-manufactured goods Z1W %fT  
库存商品 Finished goods Qj /H$  
商品进销差价 Difference between purchase & sales of commodities (F;*@Z*R  
委托加工物资 Consigned processiong material oVUsI,8  
委托代销商品 Consignment-out ?:GrM!kq76  
受托代销商品 Consignment-in , =*^XlO=c  
分期收款发出商品 Goods on instalment sales }n^}%GB  
存货跌价准备 Provision for obsolete stocks jl;N Fk%  
待摊费用 Prepaid expenses Xq"9TYf$  
待处理流动资产损益 Unsettled G/L on current assets Y._ACQG3  
待处理固定资产损益 Unsettled G/L on fixed assets -1d$ w`  
委托贷款-本金 Consignment loan - principle #Sy~ t{4  
委托贷款-利息 Consignment loan - interest 0ZL>-  
委托贷款-减值准备 Consignment loan - provision ^|U5
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固定资产-房屋建筑物 Fixed assets - Buildings PCDv
EbpG  
固定资产-机器设备 Fixed assets - Plant and machinery !:vQg+S  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures k=Wt 57jt  
固定资产-运输设备 Fixed assets - Automobiles * kL> 9  
累计折旧 Accumulated depreciation =<M>fJ )  
固定资产减值准备 Impairment of fixed assets rmX5-k  
工程物资-专用材料 Project material - specific materials g-x;a0MQx  
工程物资-专用设备 Project material - specific equipment 01aw+o  
工程物资-预付大型设备款 Project material - prepaid for equipment fe6Op  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =fy.'+  
在建工程 Construction in progress {9@E[bWp#  
在建工程减值准备 Impairment of construction in progress HF&dHD2f  
固定资产清理 Disposal of fixed assets l)KN5V  
无形资产-专利权 Intangible assets - patent GXv2B%i8  
无形资产-非专利技术 Intangible assets - industrial property and know-how X2~KNw  
无形资产-商标权 Intangible assets - trademark rights ex|)3|J