[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 &
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库存商品 Finished goods s$f9?(,.Ay  
商品进销差价 Difference between purchase & sales of commodities JK{2hr_a  
委托加工物资 Consigned processiong material C-49u<;,  
委托代销商品 Consignment-out o\tw)_ >  
受托代销商品 Consignment-in uHf1b?W  
分期收款发出商品 Goods on instalment sales H]V(qq{  
存货跌价准备 Provision for obsolete stocks Z1W %fT  
待摊费用 Prepaid expenses Pt-mLINvG  
待处理流动资产损益 Unsettled G/L on current assets DfkG NBY  
待处理固定资产损益 Unsettled G/L on fixed assets 1F0];{a  
委托贷款-本金 Consignment loan - principle qe1>UfY  
委托贷款-利息 Consignment loan - interest {1UU `d  
委托贷款-减值准备 Consignment loan - provision 7dB_q}<  
固定资产-房屋建筑物 Fixed assets - Buildings 6U|"d[  
固定资产-机器设备 Fixed assets - Plant and machinery }3 ~*/30V  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures V=1yg24B<  
固定资产-运输设备 Fixed assets - Automobiles 'YN:c
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累计折旧 Accumulated depreciation KIuj;|!q  
固定资产减值准备 Impairment of fixed assets i%f C`@  
工程物资-专用材料 Project material - specific materials 7]5+%[Dg!  
工程物资-专用设备 Project material - specific equipment OPq6)(Q  
工程物资-预付大型设备款 Project material - prepaid for equipment &j'k9C 2p  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production IO?a.L:6U  
在建工程 Construction in progress P-^-~/>n  
在建工程减值准备 Impairment of construction in progress CucW84H`J  
固定资产清理 Disposal of fixed assets b<r*EY  
无形资产-专利权 Intangible assets - patent 9l&G2o  
无形资产-非专利技术 Intangible assets - industrial property and know-how o=5hG9dj  
无形资产-商标权 Intangible assets - trademark rights t
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无形资产-土地使用权 Intangible assets - land use rights +N~{6*@uz,  
无形资产-商誉 Intangible assets - goodwill