[专业英语]中国注册会计师考试英文测试词汇整理（二） [复制链接]

自制半成品 Self-manufactured goods .54E*V1  
库存商品 Finished goods jO'+r'2B9  
商品进销差价 Difference between purchase & sales of commodities r()%s3$q  
委托加工物资 Consigned processiong material e_C9VNP  
委托代销商品 Consignment-out U3SF'r8  
受托代销商品 Consignment-in ^B9rt\,q  
分期收款发出商品 Goods on instalment sales 99XbpP55  
存货跌价准备 Provision for obsolete stocks }@IRReQ  
待摊费用 Prepaid expenses }z/;^``  
待处理流动资产损益 Unsettled G/L on current assets u3{gX{so  
待处理固定资产损益 Unsettled G/L on fixed assets q/w U7P\%  
委托贷款-本金 Consignment loan - principle nnBgTtsC]  
委托贷款-利息 Consignment loan - interest |7IlYy&:  
委托贷款-减值准备 Consignment loan - provision BKoc;20;  
固定资产-房屋建筑物 Fixed assets - Buildings 2u9^ )6/  
固定资产-机器设备 Fixed assets - Plant and machinery ]:* 8 Mb#  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *SkUkqP9z  
固定资产-运输设备 Fixed assets - Automobiles +3VDapfin  
累计折旧 Accumulated depreciation @g|Eb}t  
固定资产减值准备 Impairment of fixed assets f'/@h Na3  
工程物资-专用材料 Project material - specific materials 7?6?`no~JJ  
工程物资-专用设备 Project material - specific equipment D;bQ"P-m47  
工程物资-预付大型设备款 Project material - prepaid for equipment r4Ygy/%  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production mT
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在建工程 Construction in progress m35Blg34  
在建工程减值准备 Impairment of construction in progress )"7hyW5  
固定资产清理 Disposal of fixed assets OCy\aCp  
无形资产-专利权 Intangible assets - patent f.
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无形资产-非专利技术 Intangible assets - industrial property and know-how }g WSV  
无形资产-商标权 Intangible assets - trademark rights ?D
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无形资产-土地使用权 Intangible assets - land use rights hjiU{@q  
无形资产-商誉 Intangible assets - goodwill