[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 M}R@ K;%  
库存商品 Finished goods zojuH8  
商品进销差价 Difference between purchase & sales of commodities ;b{pzIe=F  
委托加工物资 Consigned processiong material {hlT`K  
委托代销商品 Consignment-out pg5@lC]J  
受托代销商品 Consignment-in rE!G,^_{  
分期收款发出商品 Goods on instalment sales ViCg|1 c  
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses kyp U&F  
待处理流动资产损益 Unsettled G/L on current assets )6PJ*;p-  
待处理固定资产损益 Unsettled G/L on fixed assets f0:EQYYZ  
委托贷款-本金 Consignment loan - principle 1v >  
委托贷款-利息 Consignment loan - interest _%AJmt}  
委托贷款-减值准备 Consignment loan - provision *>?):-9"6N  
固定资产-房屋建筑物 Fixed assets - Buildings ,Zf :R  
固定资产-机器设备 Fixed assets - Plant and machinery \VoB=Ac&  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ex0 kb  
固定资产-运输设备 Fixed assets - Automobiles =1V>Vd?8.  
累计折旧 Accumulated depreciation azz#@f1  
固定资产减值准备 Impairment of fixed assets FKDamHL<  
工程物资-专用材料 Project material - specific materials AAeQ-nbP  
工程物资-专用设备 Project material - specific equipment *[XN.sb8E  
工程物资-预付大型设备款 Project material - prepaid for equipment vHZX9LQU0+  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >cvE_g"?C  
在建工程 Construction in progress I{i:B  
在建工程减值准备 Impairment of construction in progress gOBj0P8s|}  
固定资产清理 Disposal of fixed assets Pu/-Qpqh  
无形资产-专利权 Intangible assets - patent z7NGpA(  
无形资产-非专利技术 Intangible assets - industrial property and know-how 8=ukS_?Vy  
无形资产-商标权 Intangible assets - trademark rights ==PQ-Ia  
无形资产-土地使用权 Intangible assets - land use rights > Z.TM=q j  
无形资产-商誉 Intangible assets - goodwill