[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 M3!;u%~}s  
材料成本差异 Material cost difference aA>!p{/x  
自制半成品 Self-manufactured goods z.)*/HGJm  
库存商品 Finished goods ! ,H6.IH;S  
商品进销差价 Difference between purchase & sales of commodities %cDTq&Q  
委托加工物资 Consigned processiong material p(4B"[!S  
委托代销商品 Consignment-out 7tJ#0to  
受托代销商品 Consignment-in "B"ql-K  
分期收款发出商品 Goods on instalment sales v5?)J91  
存货跌价准备 Provision for obsolete stocks XJl 3\*  
待摊费用 Prepaid expenses \0;w7tdo  
待处理流动资产损益 Unsettled G/L on current assets iDgc$'%?  
待处理固定资产损益 Unsettled G/L on fixed assets W:wSM*  
委托贷款-本金 Consignment loan - principle E;4dlL`*  
委托贷款-利息 Consignment loan - interest #a|r ^%D  
委托贷款-减值准备 Consignment loan - provision 6q0)/|,@  
固定资产-房屋建筑物 Fixed assets - Buildings ei1
;@k/  
固定资产-机器设备 Fixed assets - Plant and machinery fo>_*6i74  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures kDRxu!/  
固定资产-运输设备 Fixed assets - Automobiles l$HBYA\Qh  
累计折旧 Accumulated depreciation `RURC"  
固定资产减值准备 Impairment of fixed assets \YF;/KwX$  
工程物资-专用材料 Project material - specific materials 5=9Eb  
工程物资-专用设备 Project material - specific equipment ,.=7{y~  
工程物资-预付大型设备款 Project material - prepaid for equipment V}2[chbl
 
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production zt|1tU:  
在建工程 Construction in progress 4wEkxCWp/  
在建工程减值准备 Impairment of construction in progress AhjCRYk+  
固定资产清理 Disposal of fixed assets U_Mag(^-  
无形资产-专利权 Intangible assets - patent E/1:4 ?1 S  
无形资产-非专利技术 Intangible assets - industrial property and know-how "9*MSsU  
无形资产-商标权 Intangible assets - trademark rights %g>k0~TRf#