[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 GB$`b'x@S  
库存商品 Finished goods @;4;72@O  
商品进销差价 Difference between purchase & sales of commodities 30sJ"hF9  
委托加工物资 Consigned processiong material u}% OC43  
委托代销商品 Consignment-out j.&dH
tp  
受托代销商品 Consignment-in _.JQ h
 
分期收款发出商品 Goods on instalment sales (l99a&]t  
存货跌价准备 Provision for obsolete stocks Ph=NH8   
待摊费用 Prepaid expenses ?,pwYT0g  
待处理流动资产损益 Unsettled G/L on current assets .)tv'V/  
待处理固定资产损益 Unsettled G/L on fixed assets $}&a*c>  
委托贷款-本金 Consignment loan - principle h?xgOb!4  
委托贷款-利息 Consignment loan - interest F=qILwd  
委托贷款-减值准备 Consignment loan - provision > Z+*tq  
固定资产-房屋建筑物 Fixed assets - Buildings 9)VAEyv  
固定资产-机器设备 Fixed assets - Plant and machinery 6\7c:  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x {NBhq(4  
固定资产-运输设备 Fixed assets - Automobiles Lp&nO   
累计折旧 Accumulated depreciation {?`rGJ{f  
固定资产减值准备 Impairment of fixed assets .
b";7}9{  
工程物资-专用材料 Project material - specific materials 0 PYYG  
工程物资-专用设备 Project material - specific equipment + +L7*1t  
工程物资-预付大型设备款 Project material - prepaid for equipment 3= =["hO  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5sJ>+Rg  
在建工程 Construction in progress 2_wpj;E  
在建工程减值准备 Impairment of construction in progress k{+cFG\C&  
固定资产清理 Disposal of fixed assets )]fiyXA  
无形资产-专利权 Intangible assets - patent q1VKoKb6\:  
无形资产-非专利技术 Intangible assets - industrial property and know-how }eLApFHEDg  
无形资产-商标权 Intangible assets - trademark rights $V87=_}  
无形资产-土地使用权 Intangible assets - land use rights Xe);LhDC  
无形资产-商誉 Intangible assets - goodwill