[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 vQ 5 p  
库存商品 Finished goods Bl(we/r  
商品进销差价 Difference between purchase & sales of commodities Qxt,@<IK  
委托加工物资 Consigned processiong material [X;yJ$  
委托代销商品 Consignment-out 'w&,3@Z  
受托代销商品 Consignment-in `rQA9;Tn2  
分期收款发出商品 Goods on instalment sales n)[{nkS6[  
存货跌价准备 Provision for obsolete stocks N5o jXX!l%  
待摊费用 Prepaid expenses f BukrPsV  
待处理流动资产损益 Unsettled G/L on current assets >+&524xc  
待处理固定资产损益 Unsettled G/L on fixed assets l+R Be<Mq  
委托贷款-本金 Consignment loan - principle Z+E@B>D7A^  
委托贷款-利息 Consignment loan - interest s:6H^DQ"C  
委托贷款-减值准备 Consignment loan - provision @/7tN3O  
固定资产-房屋建筑物 Fixed assets - Buildings LKTIwb>  
固定资产-机器设备 Fixed assets - Plant and machinery iz&)FuOr  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Fq9AO~z  
固定资产-运输设备 Fixed assets - Automobiles lorjMS  
累计折旧 Accumulated depreciation 4OC^IS  
固定资产减值准备 Impairment of fixed assets y&UcTE2;%(  
工程物资-专用材料 Project material - specific materials &h')snp:#  
工程物资-专用设备 Project material - specific equipment +Y6=;*j$  
工程物资-预付大型设备款 Project material - prepaid for equipment }H\wed]F/  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production l7nc8K  
在建工程 Construction in progress ljQru ^(u  
在建工程减值准备 Impairment of construction in progress j$,:cN  
固定资产清理 Disposal of fixed assets 4Y;z46yM%  
无形资产-专利权 Intangible assets - patent [a`89'"z  
无形资产-非专利技术 Intangible assets - industrial property and know-how A+_361KH  
无形资产-商标权 Intangible assets - trademark rights 4uwI=
UUB  
无形资产-土地使用权 Intangible assets - land use rights COZ<^*=A#p  
无形资产-商誉 Intangible assets - goodwill