[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 S`g:zb_  
库存商品 Finished goods uvR9BL2=  
商品进销差价 Difference between purchase & sales of commodities )@+lfIE(l  
委托加工物资 Consigned processiong material XCr\Y`,Z@  
委托代销商品 Consignment-out .XDY1~w0  
受托代销商品 Consignment-in ^'>kZ^w0  
分期收款发出商品 Goods on instalment sales /orpQ UHA  
存货跌价准备 Provision for obsolete stocks vU,AOK[l{  
待摊费用 Prepaid expenses +TzZ   
待处理流动资产损益 Unsettled G/L on current assets nF$
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待处理固定资产损益 Unsettled G/L on fixed assets W[Kv Qt3%  
委托贷款-本金 Consignment loan - principle ZI.;7G@|  
委托贷款-利息 Consignment loan - interest .,Qj3  
委托贷款-减值准备 Consignment loan - provision ${I$@qq83  
固定资产-房屋建筑物 Fixed assets - Buildings ZslH2#  
固定资产-机器设备 Fixed assets - Plant and machinery -7jP'l=h  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {6H%4n  
固定资产-运输设备 Fixed assets - Automobiles =P'33) \ )  
累计折旧 Accumulated depreciation ZccQ{$0H  
固定资产减值准备 Impairment of fixed assets dQP7CP  
工程物资-专用材料 Project material - specific materials [MLJs-*   
工程物资-专用设备 Project material - specific equipment \i1>/`F  
工程物资-预付大型设备款 Project material - prepaid for equipment T}')QC&wQ  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production VGFWF3s  
在建工程 Construction in progress qkQ_#  
在建工程减值准备 Impairment of construction in progress 70pt5O3]  
固定资产清理 Disposal of fixed assets OS|uZ<"Rq3  
无形资产-专利权 Intangible assets - patent 81?7u!=ic+  
无形资产-非专利技术 Intangible assets - industrial property and know-how 4cZig\mE;  
无形资产-商标权 Intangible assets - trademark rights ~{69&T}9  
无形资产-土地使用权 Intangible assets - land use rights >JdA,i}1  
无形资产-商誉 Intangible assets - goodwill