[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 T">-%-t  
库存商品 Finished goods o.U$\9MNP  
商品进销差价 Difference between purchase & sales of commodities 6=o@X  
委托加工物资 Consigned processiong material hWpn~q  
委托代销商品 Consignment-out $by-?z((  
受托代销商品 Consignment-in .CH0P
K=l  
分期收款发出商品 Goods on instalment sales aCzdYv\}&  
存货跌价准备 Provision for obsolete stocks c\~H_ ~F  
待摊费用 Prepaid expenses +RS>#zd/=  
待处理流动资产损益 Unsettled G/L on current assets 3)v6N_  
待处理固定资产损益 Unsettled G/L on fixed assets S@]7   
委托贷款-本金 Consignment loan - principle -IhFPjQ  
委托贷款-利息 Consignment loan - interest 2/S~l;x  
委托贷款-减值准备 Consignment loan - provision Okm&b g  
固定资产-房屋建筑物 Fixed assets - Buildings R)?b\VK2$  
固定资产-机器设备 Fixed assets - Plant and machinery 3`_jNPV1  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures [
z#C&gDt  
固定资产-运输设备 Fixed assets - Automobiles -\:#z4Tc  
累计折旧 Accumulated depreciation  s
#o m  
固定资产减值准备 Impairment of fixed assets M"[s5=:Lo
 
工程物资-专用材料 Project material - specific materials CK[2duf^~  
工程物资-专用设备 Project material - specific equipment a6=mE?JTB  
工程物资-预付大型设备款 Project material - prepaid for equipment Rro|P_  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production RbX!^v<0f6  
在建工程 Construction in progress h+F@apUS  
在建工程减值准备 Impairment of construction in progress b2c% 0C  
固定资产清理 Disposal of fixed assets :/fG %e  
无形资产-专利权 Intangible assets - patent -e7|DXj  
无形资产-非专利技术 Intangible assets - industrial property and know-how 7 y}b (q=  
无形资产-商标权 Intangible assets - trademark rights W Da;wt  
无形资产-土地使用权 Intangible assets - land use rights %98F>wl  
无形资产-商誉 Intangible assets - goodwill