[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 %g>k0~TRf#  
库存商品 Finished goods 4 s9^%K\8{  
商品进销差价 Difference between purchase & sales of commodities tv`c"Pb  
委托加工物资 Consigned processiong material "_BWUY  
委托代销商品 Consignment-out %7\l +g,  
受托代销商品 Consignment-in i"DyXIrk2  
分期收款发出商品 Goods on instalment sales 6y?uH;SL  
存货跌价准备 Provision for obsolete stocks A+\rGVNH'S  
待摊费用 Prepaid expenses ,ag* /  
待处理流动资产损益 Unsettled G/L on current assets $kR%G{j 4  
待处理固定资产损益 Unsettled G/L on fixed assets hQL@q7tUr  
委托贷款-本金 Consignment loan - principle .]<iRf[\[  
委托贷款-利息 Consignment loan - interest N0K <zxR  
委托贷款-减值准备 Consignment loan - provision r`+G9sj3U  
固定资产-房屋建筑物 Fixed assets - Buildings 23bTCp.d  
固定资产-机器设备 Fixed assets - Plant and machinery $|!3ks  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6
Rg>h  
固定资产-运输设备 Fixed assets - Automobiles `!ja0Sq]U  
累计折旧 Accumulated depreciation 2*n~r   
固定资产减值准备 Impairment of fixed assets \l5G   
工程物资-专用材料 Project material - specific materials X6r<#n|l  
工程物资-专用设备 Project material - specific equipment G-vkkNj%e  
工程物资-预付大型设备款 Project material - prepaid for equipment PCc{0Rp\vk  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production !{g>g%2!  
在建工程 Construction in progress <{Rz1CMc  
在建工程减值准备 Impairment of construction in progress n{m[ j+UG  
固定资产清理 Disposal of fixed assets R"F:(  
无形资产-专利权 Intangible assets - patent 4~nf~  
无形资产-非专利技术 Intangible assets - industrial property and know-how Tz\v.&? $  
无形资产-商标权 Intangible assets - trademark rights mv/Nz?  
无形资产-土地使用权 Intangible assets - land use rights 'auYm X  
无形资产-商誉 Intangible assets - goodwill