[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 Ks X@e)8u  
库存商品 Finished goods ?e]4HHgU]  
商品进销差价 Difference between purchase & sales of commodities |}q0G~l  
委托加工物资 Consigned processiong material )_.@M '?  
委托代销商品 Consignment-out F6Q#{Ufq  
受托代销商品 Consignment-in a%(1#2^`q!  
分期收款发出商品 Goods on instalment sales x6,S#p  
存货跌价准备 Provision for obsolete stocks p$[*GX R4  
待摊费用 Prepaid expenses qg.[M*  
待处理流动资产损益 Unsettled G/L on current assets r7ywK9UL  
待处理固定资产损益 Unsettled G/L on fixed assets sd8o&6  
委托贷款-本金 Consignment loan - principle .#j)YG  
委托贷款-利息 Consignment loan - interest ,Z>RvLl  
委托贷款-减值准备 Consignment loan - provision Uk;SY[mU  
固定资产-房屋建筑物 Fixed assets - Buildings ^5,ASU  
固定资产-机器设备 Fixed assets - Plant and machinery J4lE7aFDA~  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @ [ :sP  
固定资产-运输设备 Fixed assets - Automobiles !k<+-Lf:2  
累计折旧 Accumulated depreciation kmov(V  
固定资产减值准备 Impairment of fixed assets eX_}KH-Q  
工程物资-专用材料 Project material - specific materials x:l`e:`y9  
工程物资-专用设备 Project material - specific equipment h.2!d0j]  
工程物资-预付大型设备款 Project material - prepaid for equipment {_[l,tdZ  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Ubn5tN MK  
在建工程 Construction in progress >%[(C*Cks  
在建工程减值准备 Impairment of construction in progress OIewG5O  
固定资产清理 Disposal of fixed assets Mh_jlgE'd#  
无形资产-专利权 Intangible assets - patent o"n^zG  
无形资产-非专利技术 Intangible assets - industrial property and know-how TF= S \ Q  
无形资产-商标权 Intangible assets - trademark rights t'9E~_!C  
无形资产-土地使用权 Intangible assets - land use rights <o?qpW$,>  
无形资产-商誉 Intangible assets - goodwill