[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 5e )2Jt:  
材料成本差异 Material cost difference Nf@- i`  
自制半成品 Self-manufactured goods ng,64(wOY  
库存商品 Finished goods $MW-c*5a  
商品进销差价 Difference between purchase & sales of commodities ? 2#tIND  
委托加工物资 Consigned processiong material &Bn> YFu  
委托代销商品 Consignment-out .T!R&#]n  
受托代销商品 Consignment-in !+bLhW`  
分期收款发出商品 Goods on instalment sales Sr$&]R]^  
存货跌价准备 Provision for obsolete stocks h>0R!Rl8  
待摊费用 Prepaid expenses d}d1]@Y\  
待处理流动资产损益 Unsettled G/L on current assets k&JB,d-mJ%  
待处理固定资产损益 Unsettled G/L on fixed assets Z"c e1cB  
委托贷款-本金 Consignment loan - principle Q4~/Tl;  
委托贷款-利息 Consignment loan - interest W^(:\IvV  
委托贷款-减值准备 Consignment loan - provision sY|by\-c  
固定资产-房屋建筑物 Fixed assets - Buildings XSfl'Fll D  
固定资产-机器设备 Fixed assets - Plant and machinery K;ncviGu  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures LUPh!)8  
固定资产-运输设备 Fixed assets - Automobiles m!'moumL;  
累计折旧 Accumulated depreciation <[*%d~92z  
固定资产减值准备 Impairment of fixed assets LgG7|\(-  
工程物资-专用材料 Project material - specific materials .$o0$`}  
工程物资-专用设备 Project material - specific equipment %#AM }MWIa  
工程物资-预付大型设备款 Project material - prepaid for equipment MKdS_&F;~  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production nky%Eb[\  
在建工程 Construction in progress XIe p3l*  
在建工程减值准备 Impairment of construction in progress ]t2zwHo#  
固定资产清理 Disposal of fixed assets blVt:XS{,m  
无形资产-专利权 Intangible assets - patent J&hzr t  
无形资产-非专利技术 Intangible assets - industrial property and know-how O {hM  
无形资产-商标权 Intangible assets - trademark rights MC'2;,