[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 8zjJshE/  
库存商品 Finished goods Ty3.u9c4  
商品进销差价 Difference between purchase & sales of commodities KsqS{VVCh  
委托加工物资 Consigned processiong material ItZ*$I1<  
委托代销商品 Consignment-out 9w1`_r[J  
受托代销商品 Consignment-in U_UN& /f  
分期收款发出商品 Goods on instalment sales 3 [O+wVv  
存货跌价准备 Provision for obsolete stocks R[QBFL<  
待摊费用 Prepaid expenses RS2uk7MB  
待处理流动资产损益 Unsettled G/L on current assets sn'E}.uhXH  
待处理固定资产损益 Unsettled G/L on fixed assets X'xnJtk  
委托贷款-本金 Consignment loan - principle e YiqTWn:  
委托贷款-利息 Consignment loan - interest  KcpQ[6\  
委托贷款-减值准备 Consignment loan - provision YjPj#57+  
固定资产-房屋建筑物 Fixed assets - Buildings Ac}5,  
固定资产-机器设备 Fixed assets - Plant and machinery >3I|5kZ6  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i\#?M "  
固定资产-运输设备 Fixed assets - Automobiles xlc2,L;i  
累计折旧 Accumulated depreciation /7ykmW  
固定资产减值准备 Impairment of fixed assets /38XaKc{6  
工程物资-专用材料 Project material - specific materials Qr-,
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工程物资-专用设备 Project material - specific equipment F8\JL %  
工程物资-预付大型设备款 Project material - prepaid for equipment {CX06BP  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production VLfKN)g  
在建工程 Construction in progress fd&>p  
在建工程减值准备 Impairment of construction in progress u!t<2`:h  
固定资产清理 Disposal of fixed assets {.Brh"yC  
无形资产-专利权 Intangible assets - patent c&PaJm  
无形资产-非专利技术 Intangible assets - industrial property and know-how zkd^5A; `  
无形资产-商标权 Intangible assets - trademark rights 5d-rF:#  
无形资产-土地使用权 Intangible assets - land use rights XXXQAY-,C  
无形资产-商誉 Intangible assets - goodwill