[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 aSvv(iV  
材料成本差异 Material cost difference /^AH/,p  
自制半成品 Self-manufactured goods o3dqsQE%  
库存商品 Finished goods Vt(Wy  
商品进销差价 Difference between purchase & sales of commodities g5@JA^\vZT  
委托加工物资 Consigned processiong material La )M  
委托代销商品 Consignment-out Q3tyK{JE  
受托代销商品 Consignment-in ?).;cG:<  
分期收款发出商品 Goods on instalment sales w[ v{)  
存货跌价准备 Provision for obsolete stocks r@3-vLI!u  
待摊费用 Prepaid expenses >Xk42zvqn  
待处理流动资产损益 Unsettled G/L on current assets *sOb I(&  
待处理固定资产损益 Unsettled G/L on fixed assets S~);   
委托贷款-本金 Consignment loan - principle $KbZ4bB[Bo  
委托贷款-利息 Consignment loan - interest $U*eq[  
委托贷款-减值准备 Consignment loan - provision 3/`BK{  
固定资产-房屋建筑物 Fixed assets - Buildings gSwV:hm  
固定资产-机器设备 Fixed assets - Plant and machinery 4HGTgS  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7.<jdp  
固定资产-运输设备 Fixed assets - Automobiles EL`|>/
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累计折旧 Accumulated depreciation g8N"-j&@  
固定资产减值准备 Impairment of fixed assets uC;_?Bve  
工程物资-专用材料 Project material - specific materials E`oA(x7l  
工程物资-专用设备 Project material - specific equipment ~D9Cu>d9  
工程物资-预付大型设备款 Project material - prepaid for equipment UON=7}=$&  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9>&zOITTaL  
在建工程 Construction in progress $_"u2"p  
在建工程减值准备 Impairment of construction in progress KAC
lV%jP  
固定资产清理 Disposal of fixed assets p qz~9y~
 
无形资产-专利权 Intangible assets - patent ~{I.qv)>M~  
无形资产-非专利技术 Intangible assets - industrial property and know-how !G-+O#W`  
无形资产-商标权 Intangible assets - trademark rights zG#5lzIu,