[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 9"_qa q  
材料成本差异 Material cost difference G\Toi98d*  
自制半成品 Self-manufactured goods D\N-ye1LE  
库存商品 Finished goods >UWLT;N/W  
商品进销差价 Difference between purchase & sales of commodities .Eh~$wm  
委托加工物资 Consigned processiong material 9!gm
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委托代销商品 Consignment-out %49@  
受托代销商品 Consignment-in ^X"G~#v=q  
分期收款发出商品 Goods on instalment sales 0ydAdgD  
存货跌价准备 Provision for obsolete stocks zu^?9k  
待摊费用 Prepaid expenses \qV5mD]"M  
待处理流动资产损益 Unsettled G/L on current assets /M v\~vg$1  
待处理固定资产损益 Unsettled G/L on fixed assets m$pXe<  
委托贷款-本金 Consignment loan - principle zrRt0}?xl  
委托贷款-利息 Consignment loan - interest T!(I\wz;Bo  
委托贷款-减值准备 Consignment loan - provision Y?ZTl762  
固定资产-房屋建筑物 Fixed assets - Buildings &Vvy`JE  
固定资产-机器设备 Fixed assets - Plant and machinery #x)G2T'?  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `
Ft`8=(  
固定资产-运输设备 Fixed assets - Automobiles $axaI$bE  
累计折旧 Accumulated depreciation [UR+G8X21m  
固定资产减值准备 Impairment of fixed assets 5#$E4k:YV  
工程物资-专用材料 Project material - specific materials ( F0.lDZ  
工程物资-专用设备 Project material - specific equipment Q:>;d-D|1  
工程物资-预付大型设备款 Project material - prepaid for equipment >^D"%Oj y  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C[n,j#Mvje  
在建工程 Construction in progress 92+({ fgW  
在建工程减值准备 Impairment of construction in progress UFouIS#L  
固定资产清理 Disposal of fixed assets *z` {$hc  
无形资产-专利权 Intangible assets - patent : }UWy?F  
无形资产-非专利技术 Intangible assets - industrial property and know-how aE1h0`OT  
无形资产-商标权 Intangible assets - trademark rights `:i|y