[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 (gn)<JJS}  
库存商品 Finished goods @}{~Ofs  
商品进销差价 Difference between purchase & sales of commodities Jt3]'Nr04@  
委托加工物资 Consigned processiong material 85Hb~|0  
委托代销商品 Consignment-out UF)4K3X  
受托代销商品 Consignment-in BrQXSN$i  
分期收款发出商品 Goods on instalment sales 'L"dM9#>  
存货跌价准备 Provision for obsolete stocks '<35XjW  
待摊费用 Prepaid expenses V>`xTQG  
待处理流动资产损益 Unsettled G/L on current assets f.4m6 "1  
待处理固定资产损益 Unsettled G/L on fixed assets Gg3cY{7  
委托贷款-本金 Consignment loan - principle 6] ~g*]T  
委托贷款-利息 Consignment loan - interest RU1+-  
委托贷款-减值准备 Consignment loan - provision <opBOZ d  
固定资产-房屋建筑物 Fixed assets - Buildings W\tSXM-Hg  
固定资产-机器设备 Fixed assets - Plant and machinery $]G_^ji)K  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ];.H]TIc6  
固定资产-运输设备 Fixed assets - Automobiles L(yR"A{FsE  
累计折旧 Accumulated depreciation q~^qf  
固定资产减值准备 Impairment of fixed assets h7( R/Rf  
工程物资-专用材料 Project material - specific materials F .(zS(q  
工程物资-专用设备 Project material - specific equipment L;7x2&  
工程物资-预付大型设备款 Project material - prepaid for equipment O+Zt*
jN;  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1HF=,K+  
在建工程 Construction in progress c:/H}2/C  
在建工程减值准备 Impairment of construction in progress k|^e=I   
固定资产清理 Disposal of fixed assets MMMuT^X  
无形资产-专利权 Intangible assets - patent Mm jeFv  
无形资产-非专利技术 Intangible assets - industrial property and know-how 1Fado$# 7  
无形资产-商标权 Intangible assets - trademark rights d
JZMzn  
无形资产-土地使用权 Intangible assets - land use rights Wn(pz)+Y  
无形资产-商誉 Intangible assets - goodwill