[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 Z)=S. )  
库存商品 Finished goods F$[1KjS  
商品进销差价 Difference between purchase & sales of commodities tuZA q;X  
委托加工物资 Consigned processiong material M6yzqAh  
委托代销商品 Consignment-out %"#%/>U4  
受托代销商品 Consignment-in A6D.bJ)  
分期收款发出商品 Goods on instalment sales (J!FW(Ma|=  
存货跌价准备 Provision for obsolete stocks /F#_~9JXG  
待摊费用 Prepaid expenses _ U/[n\oC  
待处理流动资产损益 Unsettled G/L on current assets 
HR0t[*  
待处理固定资产损益 Unsettled G/L on fixed assets V5
$J  
委托贷款-本金 Consignment loan - principle @KtQ~D  
委托贷款-利息 Consignment loan - interest 3=r#=u5z  
委托贷款-减值准备 Consignment loan - provision j,@N0~D5  
固定资产-房屋建筑物 Fixed assets - Buildings VKzY6  
固定资产-机器设备 Fixed assets - Plant and machinery uL`6}0  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0#K?SuY.eN  
固定资产-运输设备 Fixed assets - Automobiles cL/6 p0S  
累计折旧 Accumulated depreciation >cVEr+r9t  
固定资产减值准备 Impairment of fixed assets N!O.=>8<  
工程物资-专用材料 Project material - specific materials NI(fJ%U  
工程物资-专用设备 Project material - specific equipment >GRL5Iow  
工程物资-预付大型设备款 Project material - prepaid for equipment 5v1f?btc  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production n.}A :Z  
在建工程 Construction in progress /`d|W$vN  
在建工程减值准备 Impairment of construction in progress %Pl 7FHfB  
固定资产清理 Disposal of fixed assets \SA"DT  
无形资产-专利权 Intangible assets - patent ED9uKp<Wbv  
无形资产-非专利技术 Intangible assets - industrial property and know-how n%N |?!rB  
无形资产-商标权 Intangible assets - trademark rights }d<x
bL!#  
无形资产-土地使用权 Intangible assets - land use rights if|j)h&  
无形资产-商誉 Intangible assets - goodwill