[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 ?\GILB,  
库存商品 Finished goods ]9xuLJ)  
商品进销差价 Difference between purchase & sales of commodities BPp`r_m8w}  
委托加工物资 Consigned processiong material `rt  
委托代销商品 Consignment-out ()< E?D=  
受托代销商品 Consignment-in kB|jN~  
分期收款发出商品 Goods on instalment sales ^DL}J>
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存货跌价准备 Provision for obsolete stocks w"s;R8  
待摊费用 Prepaid expenses $T\W'WR>  
待处理流动资产损益 Unsettled G/L on current assets zEG6T*  
待处理固定资产损益 Unsettled G/L on fixed assets s>=DfE-;"  
委托贷款-本金 Consignment loan - principle ]7qn&(]  
委托贷款-利息 Consignment loan - interest g7($lt>  
委托贷款-减值准备 Consignment loan - provision <p tgFR+  
固定资产-房屋建筑物 Fixed assets - Buildings <a)B5B>  
固定资产-机器设备 Fixed assets - Plant and machinery l+6y$2QR  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o:H^ L,<Tl  
固定资产-运输设备 Fixed assets - Automobiles 1Sk=;Bic  
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets }?"}R<F|M,  
工程物资-专用材料 Project material - specific materials RlRkw+%m  
工程物资-专用设备 Project material - specific equipment AT){OQF8&  
工程物资-预付大型设备款 Project material - prepaid for equipment p.{M sn  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^[K3]*!@  
在建工程 Construction in progress `1|#Za~e  
在建工程减值准备 Impairment of construction in progress mWOW39K u  
固定资产清理 Disposal of fixed assets "7v/-   
无形资产-专利权 Intangible assets - patent 9FB[`}  
无形资产-非专利技术 Intangible assets - industrial property and know-how 2nSX90@:  
无形资产-商标权 Intangible assets - trademark rights Lu.D,oP  
无形资产-土地使用权 Intangible assets - land use rights 0GUm~zi1  
无形资产-商誉 Intangible assets - goodwill