[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"_ 8`l  
库存商品 Finished goods D7'P^*4_B  
商品进销差价 Difference between purchase & sales of commodities |Wo_5|
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委托加工物资 Consigned processiong material >pS@;t'  
委托代销商品 Consignment-out $
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受托代销商品 Consignment-in O( P ,!  
分期收款发出商品 Goods on instalment sales ,F4_ps?(  
存货跌价准备 Provision for obsolete stocks sE,Q: @H5  
待摊费用 Prepaid expenses }Y{aVn&C  
待处理流动资产损益 Unsettled G/L on current assets wF@mHv  
待处理固定资产损益 Unsettled G/L on fixed assets ,{KjVv<  
委托贷款-本金 Consignment loan - principle w-[A"M]I  
委托贷款-利息 Consignment loan - interest ue YBD]3'  
委托贷款-减值准备 Consignment loan - provision fJjtrvNy)  
固定资产-房屋建筑物 Fixed assets - Buildings bU(H2Fv  
固定资产-机器设备 Fixed assets - Plant and machinery $}9.4`F>  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |?a 4Nl?  
固定资产-运输设备 Fixed assets - Automobiles $d@_R^]X  
累计折旧 Accumulated depreciation GpW
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固定资产减值准备 Impairment of fixed assets YLEk M  
工程物资-专用材料 Project material - specific materials ."8bW^:  
工程物资-专用设备 Project material - specific equipment 8Gw0;Uu8D  
工程物资-预付大型设备款 Project material - prepaid for equipment O@n1E'S/  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C>1fL6ct  
在建工程 Construction in progress ISp'4H7R+N  
在建工程减值准备 Impairment of construction in progress Iy2KOv@a5  
固定资产清理 Disposal of fixed assets z j[/~I  
无形资产-专利权 Intangible assets - patent '[XtARtY`  
无形资产-非专利技术 Intangible assets - industrial property and know-how O{B[iy(C  
无形资产-商标权 Intangible assets - trademark rights e-}b]\  
无形资产-土地使用权 Intangible assets - land use rights )v4?+$g  
无形资产-商誉 Intangible assets - goodwill