[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 lxR]Bh+  
库存商品 Finished goods og4mLoLA  
商品进销差价 Difference between purchase & sales of commodities |2jA4C2L}  
委托加工物资 Consigned processiong material ,"?8  
委托代销商品 Consignment-out A":cS }Ui  
受托代销商品 Consignment-in <(45(6fQ  
分期收款发出商品 Goods on instalment sales 7H,)heA  
存货跌价准备 Provision for obsolete stocks *qr>x8OGp  
待摊费用 Prepaid expenses mWMtz]M}  
待处理流动资产损益 Unsettled G/L on current assets PM)nw;nS  
待处理固定资产损益 Unsettled G/L on fixed assets I 6L3M\+-  
委托贷款-本金 Consignment loan - principle n<A<Xj08T9  
委托贷款-利息 Consignment loan - interest py%:,hi  
委托贷款-减值准备 Consignment loan - provision .k,,PuP
  
固定资产-房屋建筑物 Fixed assets - Buildings ?lU(FK  
固定资产-机器设备 Fixed assets - Plant and machinery $h  >rs  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "=2'Oqp1  
固定资产-运输设备 Fixed assets - Automobiles q0nIJ(  
累计折旧 Accumulated depreciation zXIdup@  
固定资产减值准备 Impairment of fixed assets EO/4 1O  
工程物资-专用材料 Project material - specific materials {_Fh3gjb/  
工程物资-专用设备 Project material - specific equipment g6OPYUPg  
工程物资-预付大型设备款 Project material - prepaid for equipment nIfp0U*  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |[ )pQGw  
在建工程 Construction in progress P9jSLM  
在建工程减值准备 Impairment of construction in progress g$Jlp
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固定资产清理 Disposal of fixed assets qsYg %Z  
无形资产-专利权 Intangible assets - patent vm=d?*cR  
无形资产-非专利技术 Intangible assets - industrial property and know-how c1 j@*6B  
无形资产-商标权 Intangible assets - trademark rights onIZ&wrk  
无形资产-土地使用权 Intangible assets - land use rights l,UOP[j  
无形资产-商誉 Intangible assets - goodwill