[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 `%-4>jI9-  
库存商品 Finished goods az0cS*@  
商品进销差价 Difference between purchase & sales of commodities mD9STuA$H  
委托加工物资 Consigned processiong material j~M#Ss-H8  
委托代销商品 Consignment-out Gs[Vu@*  
受托代销商品 Consignment-in H4M{_2DO  
分期收款发出商品 Goods on instalment sales }qc#lz  
存货跌价准备 Provision for obsolete stocks  f>.4-a?  
待摊费用 Prepaid expenses W8f`J2^"M  
待处理流动资产损益 Unsettled G/L on current assets G/ v|!}?wG  
待处理固定资产损益 Unsettled G/L on fixed assets r%0pQEl  
委托贷款-本金 Consignment loan - principle M'yO+bu  
委托贷款-利息 Consignment loan - interest ?VFM]hO  
委托贷款-减值准备 Consignment loan - provision ZhH+D`9  
固定资产-房屋建筑物 Fixed assets - Buildings nIfN"  
固定资产-机器设备 Fixed assets - Plant and machinery ~O \}/I28  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }qer  
固定资产-运输设备 Fixed assets - Automobiles ]]>nbgGn#  
累计折旧 Accumulated depreciation 7^ 4jcfJH  
固定资产减值准备 Impairment of fixed assets |q3f]T&+>{  
工程物资-专用材料 Project material - specific materials xTW3UY  
工程物资-专用设备 Project material - specific equipment > &bv\R/  
工程物资-预付大型设备款 Project material - prepaid for equipment D9ANm"#  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production sz'p3  
在建工程 Construction in progress b.QpHrnhtK  
在建工程减值准备 Impairment of construction in progress m"n.Dz/S  
固定资产清理 Disposal of fixed assets [}z?1Gj;W(  
无形资产-专利权 Intangible assets - patent fD'/#sA#'  
无形资产-非专利技术 Intangible assets - industrial property and know-how H{ZLk,  
无形资产-商标权 Intangible assets - trademark rights +H7y/#e+3  
无形资产-土地使用权 Intangible assets - land use rights E]NY (1  
无形资产-商誉 Intangible assets - goodwill