[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
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材料成本差异 Material cost difference fM \T^X  
自制半成品 Self-manufactured goods }evc]?1(  
库存商品 Finished goods bbS'ZkB\  
商品进销差价 Difference between purchase & sales of commodities G }TT-  
委托加工物资 Consigned processiong material Pbd#Fu;  
委托代销商品 Consignment-out <&b ~(f  
受托代销商品 Consignment-in 7A7K:,c  
分期收款发出商品 Goods on instalment sales 2 R1S>X  
存货跌价准备 Provision for obsolete stocks [ZDJs`h!`  
待摊费用 Prepaid expenses vqv(KsD+::  
待处理流动资产损益 Unsettled G/L on current assets P4Wd=Xoz6  
待处理固定资产损益 Unsettled G/L on fixed assets 
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委托贷款-本金 Consignment loan - principle Sg')w1  
委托贷款-利息 Consignment loan - interest Br1JZHgA  
委托贷款-减值准备 Consignment loan - provision s^js}9]p  
固定资产-房屋建筑物 Fixed assets - Buildings ?A YI   
固定资产-机器设备 Fixed assets - Plant and machinery t[)z/[m  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <f8@Qij  
固定资产-运输设备 Fixed assets - Automobiles A7~)h}~   
累计折旧 Accumulated depreciation kZSe#'R's  
固定资产减值准备 Impairment of fixed assets H*;J9{  
工程物资-专用材料 Project material - specific materials mS!/>.1[  
工程物资-专用设备 Project material - specific equipment ely&'y!  
工程物资-预付大型设备款 Project material - prepaid for equipment w[:5uo(  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ;cxYX/fJ  
在建工程 Construction in progress ,7>_Lp_v  
在建工程减值准备 Impairment of construction in progress g)u2  
固定资产清理 Disposal of fixed assets 8t9sdqM/C  
无形资产-专利权 Intangible assets - patent NM[w=  
无形资产-非专利技术 Intangible assets - industrial property and know-how \#G`$JD  
无形资产-商标权 Intangible assets - trademark rights "c1vW<;