[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 R"71)ob4  
库存商品 Finished goods H]0(GLvH  
商品进销差价 Difference between purchase & sales of commodities x Sv@K5"8!  
委托加工物资 Consigned processiong material %BkPkQA  
委托代销商品 Consignment-out \mwxV!!b$  
受托代销商品 Consignment-in ~</H>J d  
分期收款发出商品 Goods on instalment sales c/G ^}d%  
存货跌价准备 Provision for obsolete stocks myZ8LQ&  
待摊费用 Prepaid expenses jpfFJon)w  
待处理流动资产损益 Unsettled G/L on current assets pH?"@  
待处理固定资产损益 Unsettled G/L on fixed assets RJOyPZ]  
委托贷款-本金 Consignment loan - principle 04#r'UIF  
委托贷款-利息 Consignment loan - interest HD}3mP  
委托贷款-减值准备 Consignment loan - provision 9q<?
xO  
固定资产-房屋建筑物 Fixed assets - Buildings RLF]Wa,  
固定资产-机器设备 Fixed assets - Plant and machinery `lE8dwL  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Sna s:#B!  
固定资产-运输设备 Fixed assets - Automobiles ARi d   
累计折旧 Accumulated depreciation O#b%&s"o  
固定资产减值准备 Impairment of fixed assets #tt*yOmiH  
工程物资-专用材料 Project material - specific materials g _u  
工程物资-专用设备 Project material - specific equipment 4--[.j*W  
工程物资-预付大型设备款 Project material - prepaid for equipment ey[+"6Awne  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |uln<nM9  
在建工程 Construction in progress h4? 'd+
K  
在建工程减值准备 Impairment of construction in progress Y/ n],(t)  
固定资产清理 Disposal of fixed assets U\tujK1  
无形资产-专利权 Intangible assets - patent #mcGT\tQ  
无形资产-非专利技术 Intangible assets - industrial property and know-how 'uF"O"*  
无形资产-商标权 Intangible assets - trademark rights h@(S];.  
无形资产-土地使用权 Intangible assets - land use rights _i1x\Z~ N  
无形资产-商誉 Intangible assets - goodwill