[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 U~G7~L &m  
库存商品 Finished goods X$};K\I  
商品进销差价 Difference between purchase & sales of commodities bpu`'Vx  
委托加工物资 Consigned processiong material d3%qYL_+a  
委托代销商品 Consignment-out `Fqth^RK?p  
受托代销商品 Consignment-in 5(;Y&?k  
分期收款发出商品 Goods on instalment sales X'A`"}=_  
存货跌价准备 Provision for obsolete stocks ;
`AB-  
待摊费用 Prepaid expenses  3@Ndn  
待处理流动资产损益 Unsettled G/L on current assets >t+ ENYb  
待处理固定资产损益 Unsettled G/L on fixed assets VFE@qX|  
委托贷款-本金 Consignment loan - principle .ARYCTyG  
委托贷款-利息 Consignment loan - interest bWyimr&B  
委托贷款-减值准备 Consignment loan - provision 4[ uqsJB  
固定资产-房屋建筑物 Fixed assets - Buildings  Omd;  
固定资产-机器设备 Fixed assets - Plant and machinery jaS<*_~#R
 
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Y:*% [\R  
固定资产-运输设备 Fixed assets - Automobiles zDFNx:h  
累计折旧 Accumulated depreciation _|~Dj)z  
固定资产减值准备 Impairment of fixed assets If'q8G3]-  
工程物资-专用材料 Project material - specific materials QE 4  
工程物资-专用设备 Project material - specific equipment XG#?fr}L  
工程物资-预付大型设备款 Project material - prepaid for equipment 14$%v;Su4  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Q:kg  
在建工程 Construction in progress fECV\Z  
在建工程减值准备 Impairment of construction in progress Va!G4_OT  
固定资产清理 Disposal of fixed assets u%-]-:c  
无形资产-专利权 Intangible assets - patent Q0A4}  
无形资产-非专利技术 Intangible assets - industrial property and know-how @ZEBtM%.O  
无形资产-商标权 Intangible assets - trademark rights *%uzLW0  
无形资产-土地使用权 Intangible assets - land use rights Z% +$< J  
无形资产-商誉 Intangible assets - goodwill