[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 [z
=KHk  
库存商品 Finished goods /x\{cHAt8J  
商品进销差价 Difference between purchase & sales of commodities _9*3Mr)2N  
委托加工物资 Consigned processiong material 9\y\{DHd  
委托代销商品 Consignment-out xA/Ein0  
受托代销商品 Consignment-in A0JlQE&U  
分期收款发出商品 Goods on instalment sales
-k(bM:  
存货跌价准备 Provision for obsolete stocks W~b->F  
待摊费用 Prepaid expenses 2"~|k_  
待处理流动资产损益 Unsettled G/L on current assets VEFUj&t;xW  
待处理固定资产损益 Unsettled G/L on fixed assets iW  oe  
委托贷款-本金 Consignment loan - principle ;tg9$P<85  
委托贷款-利息 Consignment loan - interest X!6oviT|m  
委托贷款-减值准备 Consignment loan - provision $IUe](a{d  
固定资产-房屋建筑物 Fixed assets - Buildings 20h+^R3{Z  
固定资产-机器设备 Fixed assets - Plant and machinery `,~8(rIM  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures c{4Y?SSx  
固定资产-运输设备 Fixed assets - Automobiles !'#Y-"=ypk  
累计折旧 Accumulated depreciation O7,)#{  
固定资产减值准备 Impairment of fixed assets oQ Ymy wY  
工程物资-专用材料 Project material - specific materials x:dI:G  
工程物资-专用设备 Project material - specific equipment jxeZ,w o  
工程物资-预付大型设备款 Project material - prepaid for equipment O S?S$y  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .A%*AlX  
在建工程 Construction in progress }*Z *wC  
在建工程减值准备 Impairment of construction in progress z"D'rHxy  
固定资产清理 Disposal of fixed assets {XR3L'X  
无形资产-专利权 Intangible assets - patent KF!?;q0J  
无形资产-非专利技术 Intangible assets - industrial property and know-how #ATV#/hW  
无形资产-商标权 Intangible assets - trademark rights mLGbwm'K  
无形资产-土地使用权 Intangible assets - land use rights Cg#@JuwHa  
无形资产-商誉 Intangible assets - goodwill