[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 nDFF,ge;a#  
库存商品 Finished goods E$4_.Z8sRw  
商品进销差价 Difference between purchase & sales of commodities #4yh-D"  
委托加工物资 Consigned processiong material LH:M`\(DL1  
委托代销商品 Consignment-out Iu)76Y@=5=  
受托代销商品 Consignment-in (G  E)  
分期收款发出商品 Goods on instalment sales 7_=7 ;PQ<  
存货跌价准备 Provision for obsolete stocks ?Nbc#0pb7  
待摊费用 Prepaid expenses sy\w ^]  
待处理流动资产损益 Unsettled G/L on current assets _EusY3q  
待处理固定资产损益 Unsettled G/L on fixed assets 'j#J1xwJ  
委托贷款-本金 Consignment loan - principle RaT_5PH~g  
委托贷款-利息 Consignment loan - interest Vgj&hdbd  
委托贷款-减值准备 Consignment loan - provision un&Z' .   
固定资产-房屋建筑物 Fixed assets - Buildings ]Qu.-F#g  
固定资产-机器设备 Fixed assets - Plant and machinery 3iKy>  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures n[E# K`gg'  
固定资产-运输设备 Fixed assets - Automobiles (V06cb*42[  
累计折旧 Accumulated depreciation G1!yPQa7d  
固定资产减值准备 Impairment of fixed assets *GGiSt  
工程物资-专用材料 Project material - specific materials }C'H@:/  
工程物资-专用设备 Project material - specific equipment mY'c<>6t  
工程物资-预付大型设备款 Project material - prepaid for equipment fr19C%{  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production HCCEIgCT  
在建工程 Construction in progress &az :YTq  
在建工程减值准备 Impairment of construction in progress pBbfU2p  
固定资产清理 Disposal of fixed assets TwaK>t96[  
无形资产-专利权 Intangible assets - patent l>kREfHq!{  
无形资产-非专利技术 Intangible assets - industrial property and know-how cu@i;Hb@  
无形资产-商标权 Intangible assets - trademark rights d3IMQ_k  
无形资产-土地使用权 Intangible assets - land use rights YVcO+~ my  
无形资产-商誉 Intangible assets - goodwill