[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 c<c"n'  
库存商品 Finished goods *sPG,6>  
商品进销差价 Difference between purchase & sales of commodities \W',g[Y:  
委托加工物资 Consigned processiong material #F~^m  
委托代销商品 Consignment-out u#c3T'E  
受托代销商品 Consignment-in #XaTUT  
分期收款发出商品 Goods on instalment sales #,4CeD|(D,  
存货跌价准备 Provision for obsolete stocks F}C.F  
待摊费用 Prepaid expenses -3)]IA  
待处理流动资产损益 Unsettled G/L on current assets s,*kWy"jp  
待处理固定资产损益 Unsettled G/L on fixed assets 0M=U>g)  
委托贷款-本金 Consignment loan - principle Up/s)8$.  
委托贷款-利息 Consignment loan - interest !pMp n%r<]  
委托贷款-减值准备 Consignment loan - provision cp&- 6 w+  
固定资产-房屋建筑物 Fixed assets - Buildings (r]3tGp  
固定资产-机器设备 Fixed assets - Plant and machinery W_sAk~uK/  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures />EH]-|  
固定资产-运输设备 Fixed assets - Automobiles PI5a'k0F  
累计折旧 Accumulated depreciation j18qY4Gw)  
固定资产减值准备 Impairment of fixed assets ,8vqzI  
工程物资-专用材料 Project material - specific materials :{YOJD
tR  
工程物资-专用设备 Project material - specific equipment a1 I
"Sh  
工程物资-预付大型设备款 Project material - prepaid for equipment ~}g"Fe  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~$PQ8[=  
在建工程 Construction in progress i3s,C;7[2  
在建工程减值准备 Impairment of construction in progress P0 va=H  
固定资产清理 Disposal of fixed assets B"903g 1  
无形资产-专利权 Intangible assets - patent -S7y1 )7  
无形资产-非专利技术 Intangible assets - industrial property and know-how =mq 02C~y  
无形资产-商标权 Intangible assets - trademark rights g3`:d)|  
无形资产-土地使用权 Intangible assets - land use rights iLy
J7zby  
无形资产-商誉 Intangible assets - goodwill