[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 /rB{[zk  
库存商品 Finished goods NCeaL-y7  
商品进销差价 Difference between purchase & sales of commodities Qx|H1_6  
委托加工物资 Consigned processiong material  u'Q?T7  
委托代销商品 Consignment-out OL59e% X  
受托代销商品 Consignment-in @z6!a  
分期收款发出商品 Goods on instalment sales ske@uzAz  
存货跌价准备 Provision for obsolete stocks -P=g3Q i  
待摊费用 Prepaid expenses s}M= oe  
待处理流动资产损益 Unsettled G/L on current assets }pNX@C#De  
待处理固定资产损益 Unsettled G/L on fixed assets fT:}Lj\L1  
委托贷款-本金 Consignment loan - principle L/} iy}  
委托贷款-利息 Consignment loan - interest ,cTgR78'  
委托贷款-减值准备 Consignment loan - provision ClW'W#*(Y  
固定资产-房屋建筑物 Fixed assets - Buildings a+41|)pt  
固定资产-机器设备 Fixed assets - Plant and machinery }m]q}r  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures KM?1/KZ/~  
固定资产-运输设备 Fixed assets - Automobiles %:6?Y%`*[  
累计折旧 Accumulated depreciation `cP <}^]  
固定资产减值准备 Impairment of fixed assets H{ M)-  
工程物资-专用材料 Project material - specific materials &!.HuRiuC  
工程物资-专用设备 Project material - specific equipment m/&i9
A  
工程物资-预付大型设备款 Project material - prepaid for equipment 0V,Nv9!S  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~d>%,?zz  
在建工程 Construction in progress 6y+b5-{'  
在建工程减值准备 Impairment of construction in progress PY\PUMF>  
固定资产清理 Disposal of fixed assets -
Q e~)7  
无形资产-专利权 Intangible assets - patent /4S;QEv  
无形资产-非专利技术 Intangible assets - industrial property and know-how j28_HhT  
无形资产-商标权 Intangible assets - trademark rights OTvROJP  
无形资产-土地使用权 Intangible assets - land use rights _v5t<_^N  
无形资产-商誉 Intangible assets - goodwill