[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 xU9^8,6  
材料成本差异 Material cost difference I)G.tJZ e  
自制半成品 Self-manufactured goods G&0JK ,Y  
库存商品 Finished goods hA"z0Fszh  
商品进销差价 Difference between purchase & sales of commodities cC,gd\}M  
委托加工物资 Consigned processiong material jRjQDK_"ka  
委托代销商品 Consignment-out |qibO \_  
受托代销商品 Consignment-in jBd9 $`  
分期收款发出商品 Goods on instalment sales !{oP'8Ax$  
存货跌价准备 Provision for obsolete stocks SY2((!n._  
待摊费用 Prepaid expenses ><;.vP
 
待处理流动资产损益 Unsettled G/L on current assets g[xn0rG  
待处理固定资产损益 Unsettled G/L on fixed assets umiD2BRZ  
委托贷款-本金 Consignment loan - principle |:`gjl_Nf  
委托贷款-利息 Consignment loan - interest ~x+24/qT  
委托贷款-减值准备 Consignment loan - provision f^XfIH_#  
固定资产-房屋建筑物 Fixed assets - Buildings qjvIp-  
固定资产-机器设备 Fixed assets - Plant and machinery =j1Q5@vS  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures opxPK=kJ  
固定资产-运输设备 Fixed assets - Automobiles =G<S!qW  
累计折旧 Accumulated depreciation \V<deMb=  
固定资产减值准备 Impairment of fixed assets Tq >?.bq9  
工程物资-专用材料 Project material - specific materials K:sC6|wG
 
工程物资-专用设备 Project material - specific equipment &nF7CCF  
工程物资-预付大型设备款 Project material - prepaid for equipment "[]72PC  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production #1f8A5<  
在建工程 Construction in progress *W<g%j- a  
在建工程减值准备 Impairment of construction in progress .J|"bs9  
固定资产清理 Disposal of fixed assets noNL.%I  
无形资产-专利权 Intangible assets - patent .gHL(*1P  
无形资产-非专利技术 Intangible assets - industrial property and know-how QGd"Z lQ  
无形资产-商标权 Intangible assets - trademark rights = P{]3K