[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 m>+,^`0  
库存商品 Finished goods iCnUnR{  
商品进销差价 Difference between purchase & sales of commodities r` `iC5Ii  
委托加工物资 Consigned processiong material ?[S >&Vq  
委托代销商品 Consignment-out nN=:#4 >Y  
受托代销商品 Consignment-in O/Mz?$8J  
分期收款发出商品 Goods on instalment sales `+hy#1]  
存货跌价准备 Provision for obsolete stocks p~q_0Pg%  
待摊费用 Prepaid expenses ?Tc)f_a  
待处理流动资产损益 Unsettled G/L on current assets `@$"L/AJ  
待处理固定资产损益 Unsettled G/L on fixed assets hGA!1a4 c  
委托贷款-本金 Consignment loan - principle Naf`hE9  
委托贷款-利息 Consignment loan - interest I*W9VhIOV  
委托贷款-减值准备 Consignment loan - provision -':"6\W  
固定资产-房屋建筑物 Fixed assets - Buildings 827)
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固定资产-机器设备 Fixed assets - Plant and machinery 9U7Mu;4  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures LPapD@Z  
固定资产-运输设备 Fixed assets - Automobiles W?^8/1U  
累计折旧 Accumulated depreciation o7Cnyy#:  
固定资产减值准备 Impairment of fixed assets iVKbGgA  
工程物资-专用材料 Project material - specific materials "zedbJ0  
工程物资-专用设备 Project material - specific equipment u3M`'YCb  
工程物资-预付大型设备款 Project material - prepaid for equipment l|vW eBs  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production W"-EC`nP  
在建工程 Construction in progress 53`9^|:  
在建工程减值准备 Impairment of construction in progress 9*=@/1  
固定资产清理 Disposal of fixed assets mI7rx`4H  
无形资产-专利权 Intangible assets - patent jA-5X?!In  
无形资产-非专利技术 Intangible assets - industrial property and know-how vfJ3idvo*w  
无形资产-商标权 Intangible assets - trademark rights kj{rk^x  
无形资产-土地使用权 Intangible assets - land use rights !$p2z_n$@.  
无形资产-商誉 Intangible assets - goodwill