[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 |BD]K0  
库存商品 Finished goods hB#z8D  
商品进销差价 Difference between purchase & sales of commodities  @P:  
委托加工物资 Consigned processiong material pIh%5ZU  
委托代销商品 Consignment-out j|f$: j  
受托代销商品 Consignment-in v4}kmH1  
分期收款发出商品 Goods on instalment sales T,h,)|:I^  
存货跌价准备 Provision for obsolete stocks $w
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待摊费用 Prepaid expenses N 3)OH6w"  
待处理流动资产损益 Unsettled G/L on current assets H4'xxsx  
待处理固定资产损益 Unsettled G/L on fixed assets .'Vjs2 2  
委托贷款-本金 Consignment loan - principle 9?)r0
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委托贷款-利息 Consignment loan - interest ^
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委托贷款-减值准备 Consignment loan - provision 1MdVWFKXV  
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery |
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,4ftQJ  
固定资产-运输设备 Fixed assets - Automobiles F{cKCqI?  
累计折旧 Accumulated depreciation rIz"_r  
固定资产减值准备 Impairment of fixed assets Qc2_B\K^  
工程物资-专用材料 Project material - specific materials h5
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工程物资-专用设备 Project material - specific equipment 24 S,w>j  
工程物资-预付大型设备款 Project material - prepaid for equipment b'Gn)1NE  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S5ofe]tS@  
在建工程 Construction in progress .$>?2|gRv  
在建工程减值准备 Impairment of construction in progress #2c-@),  
固定资产清理 Disposal of fixed assets rm*Jo|eH`  
无形资产-专利权 Intangible assets - patent 6N >ksqo8%  
无形资产-非专利技术 Intangible assets - industrial property and know-how !7SZZz  
无形资产-商标权 Intangible assets - trademark rights pmA ir:  
无形资产-土地使用权 Intangible assets - land use rights &$fe%1#  
无形资产-商誉 Intangible assets - goodwill