[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 ph~BxK )i6  
库存商品 Finished goods ?-tNRIPW@p  
商品进销差价 Difference between purchase & sales of commodities qqys`.  
委托加工物资 Consigned processiong material LjIkZ'HuF  
委托代销商品 Consignment-out T`9nY!  
受托代销商品 Consignment-in 5=R]1YI~$  
分期收款发出商品 Goods on instalment sales )KGz -!1c  
存货跌价准备 Provision for obsolete stocks <kWkc|zBY  
待摊费用 Prepaid expenses _(I)C`8m  
待处理流动资产损益 Unsettled G/L on current assets 9!.S9[[N  
待处理固定资产损益 Unsettled G/L on fixed assets <~S]jtL.j:  
委托贷款-本金 Consignment loan - principle v8n^~=SH  
委托贷款-利息 Consignment loan - interest '*Ld,`  
委托贷款-减值准备 Consignment loan - provision ^]Z@H/]H  
固定资产-房屋建筑物 Fixed assets - Buildings /!qP=ngw9  
固定资产-机器设备 Fixed assets - Plant and machinery \[]?9Z=n  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /rky  
固定资产-运输设备 Fixed assets - Automobiles u4bVp+  
累计折旧 Accumulated depreciation z;_v l  
固定资产减值准备 Impairment of fixed assets T\bpeky~  
工程物资-专用材料 Project material - specific materials =^\?{oV  
工程物资-专用设备 Project material - specific equipment JpxQS~VX  
工程物资-预付大型设备款 Project material - prepaid for equipment _ {6l}  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Vhr6bu]  
在建工程 Construction in progress ) TRUx  
在建工程减值准备 Impairment of construction in progress 5"X@<;H%  
固定资产清理 Disposal of fixed assets 5=%KK3  
无形资产-专利权 Intangible assets - patent (/s~L*gF{  
无形资产-非专利技术 Intangible assets - industrial property and know-how z7+>G/o  
无形资产-商标权 Intangible assets - trademark rights 1N<n)>X4  
无形资产-土地使用权 Intangible assets - land use rights EY:H\4)  
无形资产-商誉 Intangible assets - goodwill