[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 Xf mN/j2  
库存商品 Finished goods =5YbK1Q^  
商品进销差价 Difference between purchase & sales of commodities c+8 Y|GB  
委托加工物资 Consigned processiong material HsT6 #K  
委托代销商品 Consignment-out $Q,]2/o6n  
受托代销商品 Consignment-in wub7w#  
分期收款发出商品 Goods on instalment sales CoWT  
存货跌价准备 Provision for obsolete stocks :&2%x  
待摊费用 Prepaid expenses M8y|Lm}o  
待处理流动资产损益 Unsettled G/L on current assets ZU2D.Kf_:  
待处理固定资产损益 Unsettled G/L on fixed assets dP]Z:  
委托贷款-本金 Consignment loan - principle BuxU +  
委托贷款-利息 Consignment loan - interest mS0;2xU  
委托贷款-减值准备 Consignment loan - provision t?=V<Yd1  
固定资产-房屋建筑物 Fixed assets - Buildings SbsdunW+?  
固定资产-机器设备 Fixed assets - Plant and machinery J{Ld)Q,^  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |W&K@g$  
固定资产-运输设备 Fixed assets - Automobiles nB 5^  
累计折旧 Accumulated depreciation aQzmobleep  
固定资产减值准备 Impairment of fixed assets G(t&(t`[  
工程物资-专用材料 Project material - specific materials O -P`HKr  
工程物资-专用设备 Project material - specific equipment 1CV?  
工程物资-预付大型设备款 Project material - prepaid for equipment ,JPDPI/a  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production #$!^1y
O  
在建工程 Construction in progress w]
N;HlU  
在建工程减值准备 Impairment of construction in progress A.r.tf}:  
固定资产清理 Disposal of fixed assets G%h+KTw  
无形资产-专利权 Intangible assets - patent =CCddLO  
无形资产-非专利技术 Intangible assets - industrial property and know-how 2^U?Ztth6  
无形资产-商标权 Intangible assets - trademark rights Q trU_c2k  
无形资产-土地使用权 Intangible assets - land use rights vy>(?[  
无形资产-商誉 Intangible assets - goodwill