[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 OgzPX^q/=  
库存商品 Finished goods |
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商品进销差价 Difference between purchase & sales of commodities hio{
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委托加工物资 Consigned processiong material 0ogTQ`2Z:  
委托代销商品 Consignment-out SIg=_oa  
受托代销商品 Consignment-in L1J"_.=P  
分期收款发出商品 Goods on instalment sales !!P)r1=g  
存货跌价准备 Provision for obsolete stocks muY4:F.C(  
待摊费用 Prepaid expenses .]jKuTC\<  
待处理流动资产损益 Unsettled G/L on current assets |w:\fK[  
待处理固定资产损益 Unsettled G/L on fixed assets 7.]xcJmt>'  
委托贷款-本金 Consignment loan - principle xo]|m\#k5E  
委托贷款-利息 Consignment loan - interest fdPg{ 3x*k  
委托贷款-减值准备 Consignment loan - provision }$OQw'L[  
固定资产-房屋建筑物 Fixed assets - Buildings ap=_odW~p  
固定资产-机器设备 Fixed assets - Plant and machinery 5jbd!t@L  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures he!e~5<@y  
固定资产-运输设备 Fixed assets - Automobiles =*I>MgCJ  
累计折旧 Accumulated depreciation e0aeiG$/0  
固定资产减值准备 Impairment of fixed assets qUVV374N  
工程物资-专用材料 Project material - specific materials jaDZPX-yS  
工程物资-专用设备 Project material - specific equipment N7[i443a  
工程物资-预付大型设备款 Project material - prepaid for equipment j:fL_1m  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {o;J'yjre1  
在建工程 Construction in progress iHR?]]RF  
在建工程减值准备 Impairment of construction in progress Iunt!L  
固定资产清理 Disposal of fixed assets N   L~}  
无形资产-专利权 Intangible assets - patent +nZx{d,wt  
无形资产-非专利技术 Intangible assets - industrial property and know-how 2"2b\b}my  
无形资产-商标权 Intangible assets - trademark rights ;Cv x48  
无形资产-土地使用权 Intangible assets - land use rights I|08[ mO  
无形资产-商誉 Intangible assets - goodwill