[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 GJW1|Fk  
库存商品 Finished goods UA/3lH}  
商品进销差价 Difference between purchase & sales of commodities jem$R/4"  
委托加工物资 Consigned processiong material "_(o% \"7  
委托代销商品 Consignment-out <y!BO  
受托代销商品 Consignment-in jf})"fz-*  
分期收款发出商品 Goods on instalment sales -1< }_*  
存货跌价准备 Provision for obsolete stocks Z^h4%o-l{  
待摊费用 Prepaid expenses }&!rIU  
待处理流动资产损益 Unsettled G/L on current assets xLGAP-mx]  
待处理固定资产损益 Unsettled G/L on fixed assets ZSbD4 |_  
委托贷款-本金 Consignment loan - principle X-ml0 =M[  
委托贷款-利息 Consignment loan - interest PGybX:
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委托贷款-减值准备 Consignment loan - provision
R sujKh/  
固定资产-房屋建筑物 Fixed assets - Buildings #v`G
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固定资产-机器设备 Fixed assets - Plant and machinery aMHIOA%Kh  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Ohjqdv@  
固定资产-运输设备 Fixed assets - Automobiles 1LE8,Gm&  
累计折旧 Accumulated depreciation E]gKJVf9[  
固定资产减值准备 Impairment of fixed assets VE GUhI/d  
工程物资-专用材料 Project material - specific materials ufm#H#n)#X  
工程物资-专用设备 Project material - specific equipment }q~A( u  
工程物资-预付大型设备款 Project material - prepaid for equipment E`'+1  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production s{CSU3vYmi  
在建工程 Construction in progress a|fyo#L  
在建工程减值准备 Impairment of construction in progress 3rWqt  
固定资产清理 Disposal of fixed assets <( MBs $b  
无形资产-专利权 Intangible assets - patent )`U T#5  
无形资产-非专利技术 Intangible assets - industrial property and know-how Bd7A-T)q!  
无形资产-商标权 Intangible assets - trademark rights Tn-H8;Hg  
无形资产-土地使用权 Intangible assets - land use rights ;/YSQt)rc>  
无形资产-商誉 Intangible assets - goodwill