[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 hvkLcpE  
材料成本差异 Material cost difference ~J)_S' #  
自制半成品 Self-manufactured goods > X<pzD3u  
库存商品 Finished goods ,E <(K8  
商品进销差价 Difference between purchase & sales of commodities zuwlVn  
委托加工物资 Consigned processiong material "8>T  
委托代销商品 Consignment-out KEEHb2q  
受托代销商品 Consignment-in nkUSd}a`r  
分期收款发出商品 Goods on instalment sales JHC 6l  
存货跌价准备 Provision for obsolete stocks h\k@7wgu  
待摊费用 Prepaid expenses O`<id+rx  
待处理流动资产损益 Unsettled G/L on current assets dI};l  
待处理固定资产损益 Unsettled G/L on fixed assets mII7p LbQ  
委托贷款-本金 Consignment loan - principle ?RNm8,M  
委托贷款-利息 Consignment loan - interest /}t>o* x  
委托贷款-减值准备 Consignment loan - provision ZCVwQ#Xe+  
固定资产-房屋建筑物 Fixed assets - Buildings AwN7/M~'  
固定资产-机器设备 Fixed assets - Plant and machinery ;/l$&:  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e)"]H*  
固定资产-运输设备 Fixed assets - Automobiles Sc#B-4m  
累计折旧 Accumulated depreciation }86&? 0j.  
固定资产减值准备 Impairment of fixed assets l+`f\},  
工程物资-专用材料 Project material - specific materials Jr+~'  
工程物资-专用设备 Project material - specific equipment Myaj81  
工程物资-预付大型设备款 Project material - prepaid for equipment 5n{J}0C  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2[-@ .gH  
在建工程 Construction in progress 8`~M$5!  
在建工程减值准备 Impairment of construction in progress qz[qjGdHg  
固定资产清理 Disposal of fixed assets J)tk<&X  
无形资产-专利权 Intangible assets - patent }ya@*jH  
无形资产-非专利技术 Intangible assets - industrial property and know-how Vz_ac vfk^  
无形资产-商标权 Intangible assets - trademark rights lOB*M!8