[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 %3q0(Xl  
库存商品 Finished goods Rlnbdb;!k  
商品进销差价 Difference between purchase & sales of commodities U[L9*=P;  
委托加工物资 Consigned processiong material ).` S/F  
委托代销商品 Consignment-out 2~[@_  
受托代销商品 Consignment-in 8P7"&VY
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分期收款发出商品 Goods on instalment sales ?"#%SKm  
存货跌价准备 Provision for obsolete stocks PWRy7d  
待摊费用 Prepaid expenses }8|[;Qa`y  
待处理流动资产损益 Unsettled G/L on current assets h& .wo !  
待处理固定资产损益 Unsettled G/L on fixed assets 7!,YNy%  
委托贷款-本金 Consignment loan - principle HoV^Y6  
委托贷款-利息 Consignment loan - interest A[IL H_w  
委托贷款-减值准备 Consignment loan - provision Z=B_Ty  
固定资产-房屋建筑物 Fixed assets - Buildings ^D^4 YJz  
固定资产-机器设备 Fixed assets - Plant and machinery ;*ix~taL%  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^,l_{  
固定资产-运输设备 Fixed assets - Automobiles LE5.b]tv2  
累计折旧 Accumulated depreciation sDr/k`>  
固定资产减值准备 Impairment of fixed assets 9a\nszwa  
工程物资-专用材料 Project material - specific materials G22NQ~w8  
工程物资-专用设备 Project material - specific equipment Djk C  
工程物资-预付大型设备款 Project material - prepaid for equipment ~DRmON5 M  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ETp%s{8  
在建工程 Construction in progress 6S6f\gAM  
在建工程减值准备 Impairment of construction in progress UYk>'\%H0  
固定资产清理 Disposal of fixed assets b|Q)[y]  
无形资产-专利权 Intangible assets - patent iGB_{F~t4}  
无形资产-非专利技术 Intangible assets - industrial property and know-how I;5R2" 3  
无形资产-商标权 Intangible assets - trademark rights C%*k.$#r!  
无形资产-土地使用权 Intangible assets - land use rights J PyOG_h  
无形资产-商誉 Intangible assets - goodwill