[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 n((A:b  
材料成本差异 Material cost difference FF#+d~$z  
自制半成品 Self-manufactured goods w3"L5;oH  
库存商品 Finished goods \{]y(GT  
商品进销差价 Difference between purchase & sales of commodities }3_b%{  
委托加工物资 Consigned processiong material _~MX~M3 MB  
委托代销商品 Consignment-out -Ci&h  
受托代销商品 Consignment-in SE43C %hv  
分期收款发出商品 Goods on instalment sales _'ebXrbZB  
存货跌价准备 Provision for obsolete stocks 4Ngp  -  
待摊费用 Prepaid expenses 'e' p`*  
待处理流动资产损益 Unsettled G/L on current assets gC7Po  
待处理固定资产损益 Unsettled G/L on fixed assets -|^)8  
委托贷款-本金 Consignment loan - principle b- e  
委托贷款-利息 Consignment loan - interest Z\Ur F0  
委托贷款-减值准备 Consignment loan - provision ;9WU
t,R  
固定资产-房屋建筑物 Fixed assets - Buildings \y:48zd  
固定资产-机器设备 Fixed assets - Plant and machinery @&EIH,c  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |dbKK\ X9  
固定资产-运输设备 Fixed assets - Automobiles +
&S6se4  
累计折旧 Accumulated depreciation *!JB^5(H  
固定资产减值准备 Impairment of fixed assets In?#?:Q@&  
工程物资-专用材料 Project material - specific materials AoOA.t6RVo  
工程物资-专用设备 Project material - specific equipment }% q-9  
工程物资-预付大型设备款 Project material - prepaid for equipment ^9Cu?!xu0  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L'S,=NYXY  
在建工程 Construction in progress ZZZ9C#hK^9  
在建工程减值准备 Impairment of construction in progress ,OubK
cNg  
固定资产清理 Disposal of fixed assets a*LfT<hmU3  
无形资产-专利权 Intangible assets - patent T@i* F M  
无形资产-非专利技术 Intangible assets - industrial property and know-how Eyjsbj8  
无形资产-商标权 Intangible assets - trademark rights dr} PjwW%