[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 By{zX,6'  
材料成本差异 Material cost difference YO7Y1 (`  
自制半成品 Self-manufactured goods bqp6cg\p  
库存商品 Finished goods 0UZ>y/ C)=  
商品进销差价 Difference between purchase & sales of commodities Kk1591 '  
委托加工物资 Consigned processiong material l P& 7
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委托代销商品 Consignment-out w 2!G"o
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受托代销商品 Consignment-in $&/JY  
分期收款发出商品 Goods on instalment sales R06L4,/b  
存货跌价准备 Provision for obsolete stocks  J$  
待摊费用 Prepaid expenses {'VP_ZS1v  
待处理流动资产损益 Unsettled G/L on current assets bVmHUcR0  
待处理固定资产损益 Unsettled G/L on fixed assets jY%&G#4  
委托贷款-本金 Consignment loan - principle /!;oO_U:#  
委托贷款-利息 Consignment loan - interest h\\
fb[``  
委托贷款-减值准备 Consignment loan - provision bh|M]*Pq  
固定资产-房屋建筑物 Fixed assets - Buildings c7Sa|9*dR  
固定资产-机器设备 Fixed assets - Plant and machinery vN:gu\^-   
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures xF: O6KL  
固定资产-运输设备 Fixed assets - Automobiles "*W:  
累计折旧 Accumulated depreciation fe PH=C  
固定资产减值准备 Impairment of fixed assets CsHHJgx  
工程物资-专用材料 Project material - specific materials D/)wg$MI  
工程物资-专用设备 Project material - specific equipment RUqN,C,m5I  
工程物资-预付大型设备款 Project material - prepaid for equipment ,?k[<C  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production D ]Q,~Y&'  
在建工程 Construction in progress VZo[\sWf  
在建工程减值准备 Impairment of construction in progress LVKvPi  
固定资产清理 Disposal of fixed assets 2g5i3C.q$  
无形资产-专利权 Intangible assets - patent |57u;  
无形资产-非专利技术 Intangible assets - industrial property and know-how nVkx Q?2  
无形资产-商标权 Intangible assets - trademark rights ^Pl(V@