[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 #l4)HV  
库存商品 Finished goods UK$ms~H  
商品进销差价 Difference between purchase & sales of commodities ,h{A^[yl  
委托加工物资 Consigned processiong material %'x
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委托代销商品 Consignment-out  Vs)--t  
受托代销商品 Consignment-in S@}1t4Ls:  
分期收款发出商品 Goods on instalment sales 6\u!E~zy  
存货跌价准备 Provision for obsolete stocks L4b:F0  
待摊费用 Prepaid expenses 4- kZJ\]  
待处理流动资产损益 Unsettled G/L on current assets Q~MC7-n>  
待处理固定资产损益 Unsettled G/L on fixed assets $`8Ar,Xz`  
委托贷款-本金 Consignment loan - principle 9%iUG(DC  
委托贷款-利息 Consignment loan - interest WYIQE$SE
v  
委托贷款-减值准备 Consignment loan - provision 3#vinz  
固定资产-房屋建筑物 Fixed assets - Buildings T;diNfgg  
固定资产-机器设备 Fixed assets - Plant and machinery ?9HhG?_x  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures !" JfOu  
固定资产-运输设备 Fixed assets - Automobiles 6vp *9  
累计折旧 Accumulated depreciation 8>7Rx
SF  
固定资产减值准备 Impairment of fixed assets +B'8|5tPX  
工程物资-专用材料 Project material - specific materials 'S<%Xm  
工程物资-专用设备 Project material - specific equipment '=E3[0W  
工程物资-预付大型设备款 Project material - prepaid for equipment T"p(]@Ng  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production zOHypazOTq  
在建工程 Construction in progress T/c<23i  
在建工程减值准备 Impairment of construction in progress j7MO'RX`&  
固定资产清理 Disposal of fixed assets jSOS}!=  
无形资产-专利权 Intangible assets - patent fQ'.8'>T  
无形资产-非专利技术 Intangible assets - industrial property and know-how TgTnqR@/  
无形资产-商标权 Intangible assets - trademark rights f`8OM}un&  
无形资产-土地使用权 Intangible assets - land use rights {/LZcz[  
无形资产-商誉 Intangible assets - goodwill