[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 TaG'?  
库存商品 Finished goods -2K`:}\y&  
商品进销差价 Difference between purchase & sales of commodities ;-n+=@]7  
委托加工物资 Consigned processiong material e {N8| l  
委托代销商品 Consignment-out IBQmm(+v  
受托代销商品 Consignment-in I Vq9z  
分期收款发出商品 Goods on instalment sales /AjGj*O  
存货跌价准备 Provision for obsolete stocks u <%,Ql  
待摊费用 Prepaid expenses (3%NudkwT  
待处理流动资产损益 Unsettled G/L on current assets #";(&|7  
待处理固定资产损益 Unsettled G/L on fixed assets JdfjOlEb  
委托贷款-本金 Consignment loan - principle
PZf^r  
委托贷款-利息 Consignment loan - interest LC*@/((  
委托贷款-减值准备 Consignment loan - provision Y=x]'3}^  
固定资产-房屋建筑物 Fixed assets - Buildings #8%Lc3n  
固定资产-机器设备 Fixed assets - Plant and machinery 1}QU\
N(t  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9$)TAI&P  
固定资产-运输设备 Fixed assets - Automobiles kJlRdt2  
累计折旧 Accumulated depreciation W _yVVr  
固定资产减值准备 Impairment of fixed assets ]EE}ax%#aq  
工程物资-专用材料 Project material - specific materials n$a
xqvG  
工程物资-专用设备 Project material - specific equipment "DjD"?/b  
工程物资-预付大型设备款 Project material - prepaid for equipment Tr(w~et  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9%$4Ux*q  
在建工程 Construction in progress @Ej{sC!0T  
在建工程减值准备 Impairment of construction in progress Cc]t*;nU_  
固定资产清理 Disposal of fixed assets {E@Vh  
无形资产-专利权 Intangible assets - patent (m-(5 CaJ  
无形资产-非专利技术 Intangible assets - industrial property and know-how F9]GEBLr  
无形资产-商标权 Intangible assets - trademark rights Nf}G "!  
无形资产-土地使用权 Intangible assets - land use rights Z[FSy-;"  
无形资产-商誉 Intangible assets - goodwill