[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 ^+-L;XkeY  
库存商品 Finished goods /K1 $_  
商品进销差价 Difference between purchase & sales of commodities ?) ,xZ1"  
委托加工物资 Consigned processiong material F"m}mf  
委托代销商品 Consignment-out 'a-5U TT  
受托代销商品 Consignment-in t7!>5e)C}  
分期收款发出商品 Goods on instalment sales c>U{,z  
存货跌价准备 Provision for obsolete stocks ~kj(s>xP  
待摊费用 Prepaid expenses :`>+f.)  
待处理流动资产损益 Unsettled G/L on current assets ,$6MM6W;-F  
待处理固定资产损益 Unsettled G/L on fixed assets '#4mDz~  
委托贷款-本金 Consignment loan - principle u6qi  
委托贷款-利息 Consignment loan - interest -YRL>
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委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings {ck  
固定资产-机器设备 Fixed assets - Plant and machinery l6`d48U
 
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e\ l,gQP  
固定资产-运输设备 Fixed assets - Automobiles S!I <m&Cgc  
累计折旧 Accumulated depreciation QnP?;  
固定资产减值准备 Impairment of fixed assets X,!OWz:[  
工程物资-专用材料 Project material - specific materials #`vGg9  
工程物资-专用设备 Project material - specific equipment <E}]t,'3  
工程物资-预付大型设备款 Project material - prepaid for equipment tls6rto  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S^Wqa:;  
在建工程 Construction in progress TN
Fm7}=  
在建工程减值准备 Impairment of construction in progress tFST.yT>zg  
固定资产清理 Disposal of fixed assets kkE)zF   
无形资产-专利权 Intangible assets - patent 2$i 0yPv  
无形资产-非专利技术 Intangible assets - industrial property and know-how zIYr0k*%  
无形资产-商标权 Intangible assets - trademark rights ?;KJ (@Va  
无形资产-土地使用权 Intangible assets - land use rights ^0ZKHR(}e  
无形资产-商誉 Intangible assets - goodwill