[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 M63t4; 0A  
库存商品 Finished goods  Q!(qb  
商品进销差价 Difference between purchase & sales of commodities SP;1XXlL  
委托加工物资 Consigned processiong material l4YTR4D  
委托代销商品 Consignment-out Pk&$#J_  
受托代销商品 Consignment-in A#gy[.Bb  
分期收款发出商品 Goods on instalment sales ^nLk{<D35  
存货跌价准备 Provision for obsolete stocks !O4)YM  
待摊费用 Prepaid expenses >$7{H]  
待处理流动资产损益 Unsettled G/L on current assets Hq|{Nt%Q  
待处理固定资产损益 Unsettled G/L on fixed assets G[]h1f!  
委托贷款-本金 Consignment loan - principle e 3TKg  
委托贷款-利息 Consignment loan - interest 19i=kdH  
委托贷款-减值准备 Consignment loan - provision cRWYS[O?-  
固定资产-房屋建筑物 Fixed assets - Buildings {[bB$~7Eu  
固定资产-机器设备 Fixed assets - Plant and machinery SP4(yJy&  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Y?%=6 S  
固定资产-运输设备 Fixed assets - Automobiles F1/BtGvQE  
累计折旧 Accumulated depreciation |$[.X3i  
固定资产减值准备 Impairment of fixed assets xu@+b~C\  
工程物资-专用材料 Project material - specific materials %?
J-0  
工程物资-专用设备 Project material - specific equipment MADt$_  
工程物资-预付大型设备款 Project material - prepaid for equipment *JO%.QNg  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~BgNMO;|  
在建工程 Construction in progress U%)*I~9  
在建工程减值准备 Impairment of construction in progress m,Mg  
固定资产清理 Disposal of fixed assets ]?_V+F  
无形资产-专利权 Intangible assets - patent >:0^v'[  
无形资产-非专利技术 Intangible assets - industrial property and know-how I TZ}$=   
无形资产-商标权 Intangible assets - trademark rights ,uZz?7mO  
无形资产-土地使用权 Intangible assets - land use rights mcWN.  
无形资产-商誉 Intangible assets - goodwill