[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 W)L*zVj~  
材料成本差异 Material cost difference 3teP6|K'g  
自制半成品 Self-manufactured goods $Qxy@vU  
库存商品 Finished goods 6cOlY= bn  
商品进销差价 Difference between purchase & sales of commodities {gzVbZ#  
委托加工物资 Consigned processiong material 5+t$4N+P  
委托代销商品 Consignment-out h r6?9RJY  
受托代销商品 Consignment-in u R]8ZT")  
分期收款发出商品 Goods on instalment sales #Fkp6`Q$x  
存货跌价准备 Provision for obsolete stocks [J55%N;#1  
待摊费用 Prepaid expenses GQ sE5Vb  
待处理流动资产损益 Unsettled G/L on current assets  p+-IvU  
待处理固定资产损益 Unsettled G/L on fixed assets ep{/m-h(!_  
委托贷款-本金 Consignment loan - principle Z7k ku:9  
委托贷款-利息 Consignment loan - interest Lzx2An@R  
委托贷款-减值准备 Consignment loan - provision lkJe7 +s  
固定资产-房屋建筑物 Fixed assets - Buildings UYzNaw4/x  
固定资产-机器设备 Fixed assets - Plant and machinery BCX2C  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures gOMy8w4>  
固定资产-运输设备 Fixed assets - Automobiles CD4@0Z+  
累计折旧 Accumulated depreciation HE0m#  
固定资产减值准备 Impairment of fixed assets u,]qrlx{  
工程物资-专用材料 Project material - specific materials Sa/]81aG  
工程物资-专用设备 Project material - specific equipment #VsS C1  
工程物资-预付大型设备款 Project material - prepaid for equipment hfg ^z5  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production H;#C NB<e  
在建工程 Construction in progress Y/ %XkDC~  
在建工程减值准备 Impairment of construction in progress \5j#ad  
固定资产清理 Disposal of fixed assets T=CJUla  
无形资产-专利权 Intangible assets - patent Hxn#vAc  
无形资产-非专利技术 Intangible assets - industrial property and know-how xl9S=^`=  
无形资产-商标权 Intangible assets - trademark rights }|wC7*^)