[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 eO <N/?t  
库存商品 Finished goods 46}U+>  
商品进销差价 Difference between purchase & sales of commodities Ohk\P;}  
委托加工物资 Consigned processiong material ?"mZb#%  
委托代销商品 Consignment-out !xfDWbvHV  
受托代销商品 Consignment-in .Qx5,)@
9  
分期收款发出商品 Goods on instalment sales (vO3vCYeQ  
存货跌价准备 Provision for obsolete stocks .oyA
i||  
待摊费用 Prepaid expenses {&,p<5o  
待处理流动资产损益 Unsettled G/L on current assets P!W%KobZ7|  
待处理固定资产损益 Unsettled G/L on fixed assets 2L~Vr4eHG  
委托贷款-本金 Consignment loan - principle 7]vmtlL  
委托贷款-利息 Consignment loan - interest `s}L3bR]  
委托贷款-减值准备 Consignment loan - provision N!(mM;1X)  
固定资产-房屋建筑物 Fixed assets - Buildings G0UaE1n  
固定资产-机器设备 Fixed assets - Plant and machinery zsXgpnlHT  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures reN\|?0{  
固定资产-运输设备 Fixed assets - Automobiles <=">2W P{  
累计折旧 Accumulated depreciation f?UI+ TU  
固定资产减值准备 Impairment of fixed assets K<e #y!  
工程物资-专用材料 Project material - specific materials X\h.@+f=  
工程物资-专用设备 Project material - specific equipment PaI\y!f  
工程物资-预付大型设备款 Project material - prepaid for equipment  {Nl?  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production wuH*a3(  
在建工程 Construction in progress o~~;I  
在建工程减值准备 Impairment of construction in progress .D 4 G;=Q  
固定资产清理 Disposal of fixed assets Wlhh0uy  
无形资产-专利权 Intangible assets - patent d/7R}n^  
无形资产-非专利技术 Intangible assets - industrial property and know-how <a"(B*bBd  
无形资产-商标权 Intangible assets - trademark rights YRlfU5  
无形资产-土地使用权 Intangible assets - land use rights -i`jS_-Cv-  
无形资产-商誉 Intangible assets - goodwill