[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 bU]N^og^  
库存商品 Finished goods =zeLs0s;  
商品进销差价 Difference between purchase & sales of commodities v8bl-9DQ  
委托加工物资 Consigned processiong material %D(prA_w  
委托代销商品 Consignment-out 8 QF?W{NK  
受托代销商品 Consignment-in ^YJA\d@  
分期收款发出商品 Goods on instalment sales e[mhbFf-  
存货跌价准备 Provision for obsolete stocks \Z20fh2
 
待摊费用 Prepaid expenses w"agn}CK  
待处理流动资产损益 Unsettled G/L on current assets Ln2C#Uf  
待处理固定资产损益 Unsettled G/L on fixed assets Hu8atlpo  
委托贷款-本金 Consignment loan - principle J xm9 @,  
委托贷款-利息 Consignment loan - interest C'/M/|=Q#  
委托贷款-减值准备 Consignment loan - provision xg,]M/J  
固定资产-房屋建筑物 Fixed assets - Buildings eD{ @0&
 
固定资产-机器设备 Fixed assets - Plant and machinery gkML .u  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures KV}U{s+U8  
固定资产-运输设备 Fixed assets - Automobiles b+].Uc  
累计折旧 Accumulated depreciation M |?p3%  
固定资产减值准备 Impairment of fixed assets '0')6zW5s  
工程物资-专用材料 Project material - specific materials }u_EXP8M  
工程物资-专用设备 Project material - specific equipment I.+)sB?5  
工程物资-预付大型设备款 Project material - prepaid for equipment 8V|jL?a~  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /~l/_Jct@G  
在建工程 Construction in progress (GEi<\16[  
在建工程减值准备 Impairment of construction in progress 0t COb9  
固定资产清理 Disposal of fixed assets $dTfvd  
无形资产-专利权 Intangible assets - patent ix7 e])m(  
无形资产-非专利技术 Intangible assets - industrial property and know-how QHs:=i~VH  
无形资产-商标权 Intangible assets - trademark rights 0*Km}?;0-  
无形资产-土地使用权 Intangible assets - land use rights zLw h6^?Y  
无形资产-商誉 Intangible assets - goodwill