[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 ];6955I!  
库存商品 Finished goods -ZSN0Xk  
商品进销差价 Difference between purchase & sales of commodities Hd\oV^>  
委托加工物资 Consigned processiong material jVN06,3z  
委托代销商品 Consignment-out .81Y/Gad_  
受托代销商品 Consignment-in @~|;/OY>"  
分期收款发出商品 Goods on instalment sales {'h&[f>zcQ  
存货跌价准备 Provision for obsolete stocks 5p sJv|Zo]  
待摊费用 Prepaid expenses PM
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待处理流动资产损益 Unsettled G/L on current assets /ILd|j(e  
待处理固定资产损益 Unsettled G/L on fixed assets 0x5Ax=ut  
委托贷款-本金 Consignment loan - principle _4L6  
委托贷款-利息 Consignment loan - interest R-NM ~gp  
委托贷款-减值准备 Consignment loan - provision :2==7u7v?  
固定资产-房屋建筑物 Fixed assets - Buildings uF}dEDB|;  
固定资产-机器设备 Fixed assets - Plant and machinery %s+'"E"E  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 3T0-RP*  
固定资产-运输设备 Fixed assets - Automobiles zng.(]U/?H  
累计折旧 Accumulated depreciation *U$]U0M  
固定资产减值准备 Impairment of fixed assets b=2:\F  
工程物资-专用材料 Project material - specific materials P;z\vq<h  
工程物资-专用设备 Project material - specific equipment nr -< mQ  
工程物资-预付大型设备款 Project material - prepaid for equipment 9@ fSO<  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =$gBWS  
在建工程 Construction in progress j[A(@w"  
在建工程减值准备 Impairment of construction in progress W]7<PL*u  
固定资产清理 Disposal of fixed assets B'(zhjV  
无形资产-专利权 Intangible assets - patent L8h!%56s  
无形资产-非专利技术 Intangible assets - industrial property and know-how ak| VnNa]  
无形资产-商标权 Intangible assets - trademark rights R?:Q=7K  
无形资产-土地使用权 Intangible assets - land use rights d^6-P R_  
无形资产-商誉 Intangible assets - goodwill