[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 0B~x8f  
库存商品 Finished goods Upg8t'%{op  
商品进销差价 Difference between purchase & sales of commodities *r!qxiY= r  
委托加工物资 Consigned processiong material m-cw5lW  
委托代销商品 Consignment-out ~)ysEZl  
受托代销商品 Consignment-in 5,Co(K  
分期收款发出商品 Goods on instalment sales |0_5iFAB|  
存货跌价准备 Provision for obsolete stocks uY3#,  
待摊费用 Prepaid expenses @;S)j!m`  
待处理流动资产损益 Unsettled G/L on current assets 7|!Zx-}  
待处理固定资产损益 Unsettled G/L on fixed assets V*@&<x"E  
委托贷款-本金 Consignment loan - principle : 'pK  
委托贷款-利息 Consignment loan - interest 3u;0,:X&  
委托贷款-减值准备 Consignment loan - provision Q,ZV C  
固定资产-房屋建筑物 Fixed assets - Buildings ;^)4u  
固定资产-机器设备 Fixed assets - Plant and machinery .n?i'8  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Fa#5a'}I  
固定资产-运输设备 Fixed assets - Automobiles Jt?` (H  
累计折旧 Accumulated depreciation 9wdX#=I  
固定资产减值准备 Impairment of fixed assets X|R"8cJ  
工程物资-专用材料 Project material - specific materials $)=`Iai  
工程物资-专用设备 Project material - specific equipment {OS[0LB  
工程物资-预付大型设备款 Project material - prepaid for equipment \vW'\}  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production lr -+|>M)  
在建工程 Construction in progress _skE\7&>X  
在建工程减值准备 Impairment of construction in progress -KqMSf&9  
固定资产清理 Disposal of fixed assets +)_DaL E  
无形资产-专利权 Intangible assets - patent VZ9`Kbu  
无形资产-非专利技术 Intangible assets - industrial property and know-how J*^ i=y  
无形资产-商标权 Intangible assets - trademark rights P(LiH  
无形资产-土地使用权 Intangible assets - land use rights kn& BGYt  
无形资产-商誉 Intangible assets - goodwill