[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 \yeo-uN8  
库存商品 Finished goods G 
@ib  
商品进销差价 Difference between purchase & sales of commodities 5N=QS1<$5  
委托加工物资 Consigned processiong material |1vikG8  
委托代销商品 Consignment-out JA'C\  
受托代销商品 Consignment-in   ?Y4$  
分期收款发出商品 Goods on instalment sales Dk&@AjJga  
存货跌价准备 Provision for obsolete stocks 871taL
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待摊费用 Prepaid expenses D&KD5_Sw  
待处理流动资产损益 Unsettled G/L on current assets !o A,^4(  
待处理固定资产损益 Unsettled G/L on fixed assets ! Ff/RRo  
委托贷款-本金 Consignment loan - principle nRKh
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委托贷款-利息 Consignment loan - interest 9L+dN%C  
委托贷款-减值准备 Consignment loan - provision 78't"2>  
固定资产-房屋建筑物 Fixed assets - Buildings B16,c9[  
固定资产-机器设备 Fixed assets - Plant and machinery fg1_D  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (h;4irfX  
固定资产-运输设备 Fixed assets - Automobiles 5x";}Vp>P  
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets m4FT^^3yE  
工程物资-专用材料 Project material - specific materials k`H#u,&  
工程物资-专用设备 Project material - specific equipment 9Yg=4>#$  
工程物资-预付大型设备款 Project material - prepaid for equipment 0zR4Kj7EE  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 96Kv!  
在建工程 Construction in progress H4#|f
n  
在建工程减值准备 Impairment of construction in progress S+LE ASOr  
固定资产清理 Disposal of fixed assets XI#1)  
无形资产-专利权 Intangible assets - patent ~3YN;St-  
无形资产-非专利技术 Intangible assets - industrial property and know-how Y0`=h"g  
无形资产-商标权 Intangible assets - trademark rights  +z/_'DE  
无形资产-土地使用权 Intangible assets - land use rights ,[6N64fy  
无形资产-商誉 Intangible assets - goodwill