[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 X(nbfh?n  
材料成本差异 Material cost difference m?I$XAE  
自制半成品 Self-manufactured goods ,"~#s
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库存商品 Finished goods @0cQ4}  
商品进销差价 Difference between purchase & sales of commodities s*<\mwB  
委托加工物资 Consigned processiong material 5|>FM&  
委托代销商品 Consignment-out zWYm*c"n\  
受托代销商品 Consignment-in >6ul\xMU  
分期收款发出商品 Goods on instalment sales QZ!;` ?(  
存货跌价准备 Provision for obsolete stocks J0@<6~V6o  
待摊费用 Prepaid expenses D7.|UG?G  
待处理流动资产损益 Unsettled G/L on current assets E^z\b *  
待处理固定资产损益 Unsettled G/L on fixed assets RO(~c-fV  
委托贷款-本金 Consignment loan - principle #jAlmxN  
委托贷款-利息 Consignment loan - interest 9~8 A>  
委托贷款-减值准备 Consignment loan - provision z DDvXz  
固定资产-房屋建筑物 Fixed assets - Buildings bjvpYZC\5  
固定资产-机器设备 Fixed assets - Plant and machinery vovc,4}  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures q 65mR!)  
固定资产-运输设备 Fixed assets - Automobiles '|mVY; i[  
累计折旧 Accumulated depreciation G9y 0;br  
固定资产减值准备 Impairment of fixed assets xxWrSl`fB  
工程物资-专用材料 Project material - specific materials tW4|\-E"s4  
工程物资-专用设备 Project material - specific equipment V7}5Zw1  
工程物资-预付大型设备款 Project material - prepaid for equipment gFR9!=,/V%  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production d4OWnPHv&}  
在建工程 Construction in progress =\;yxl
 
在建工程减值准备 Impairment of construction in progress
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固定资产清理 Disposal of fixed assets q3a`Y)aVB  
无形资产-专利权 Intangible assets - patent *7: )k  
无形资产-非专利技术 Intangible assets - industrial property and know-how NV 6kj=r  
无形资产-商标权 Intangible assets - trademark rights <i9pJGW