[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 *l7 ojv  
库存商品 Finished goods 0CTI=<;  
商品进销差价 Difference between purchase & sales of commodities X-n'?=  
委托加工物资 Consigned processiong material z#,?*v  
委托代销商品 Consignment-out o &Nr5S  
受托代销商品 Consignment-in zlSwKd(  
分期收款发出商品 Goods on instalment sales .'X$SF`  
存货跌价准备 Provision for obsolete stocks #wC4$y<>  
待摊费用 Prepaid expenses s[xdID^3.  
待处理流动资产损益 Unsettled G/L on current assets w5~<jw%>  
待处理固定资产损益 Unsettled G/L on fixed assets o<C~67o_  
委托贷款-本金 Consignment loan - principle t`F%$q  
委托贷款-利息 Consignment loan - interest N4HnW0  
委托贷款-减值准备 Consignment loan - provision v t(kL(}v  
固定资产-房屋建筑物 Fixed assets - Buildings $]Fe9E?   
固定资产-机器设备 Fixed assets - Plant and machinery 4[Oy3.-c  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures kP[ Y  
固定资产-运输设备 Fixed assets - Automobiles ;| \Ojuf  
累计折旧 Accumulated depreciation } ]g>PY  
固定资产减值准备 Impairment of fixed assets }r,k*I'K  
工程物资-专用材料 Project material - specific materials 56TUh_  
工程物资-专用设备 Project material - specific equipment :j9;P7&"?  
工程物资-预付大型设备款 Project material - prepaid for equipment *d,SI[c%e  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production H 5sj% v  
在建工程 Construction in progress u_:" u  
在建工程减值准备 Impairment of construction in progress t3bN PK^  
固定资产清理 Disposal of fixed assets NEJ Nu_Z  
无形资产-专利权 Intangible assets - patent I}?fy\1A&  
无形资产-非专利技术 Intangible assets - industrial property and know-how z` gR*+  
无形资产-商标权 Intangible assets - trademark rights "G4{;!0C  
无形资产-土地使用权 Intangible assets - land use rights 6J&L5E  
无形资产-商誉 Intangible assets - goodwill