[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 `uo,__y  
库存商品 Finished goods g5S?nHS}  
商品进销差价 Difference between purchase & sales of commodities HjA_g0u  
委托加工物资 Consigned processiong material |
0.Xl+7  
委托代销商品 Consignment-out XIAeCU  
受托代销商品 Consignment-in E4i0i!<z  
分期收款发出商品 Goods on instalment sales o>?*X(+le  
存货跌价准备 Provision for obsolete stocks 8K{[2O7i)  
待摊费用 Prepaid expenses .Cz %:%9  
待处理流动资产损益 Unsettled G/L on current assets + G;LX'B  
待处理固定资产损益 Unsettled G/L on fixed assets ;%!B[+ut"  
委托贷款-本金 Consignment loan - principle z0bJ?~w,  
委托贷款-利息 Consignment loan - interest SDYv(^ f ,  
委托贷款-减值准备 Consignment loan - provision 'dJ/RJ~  
固定资产-房屋建筑物 Fixed assets - Buildings 5$rSEVg 9  
固定资产-机器设备 Fixed assets - Plant and machinery "i&"* ~  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures xW_yLbE  
固定资产-运输设备 Fixed assets - Automobiles 7N=-Y>$X  
累计折旧 Accumulated depreciation j1-,Sqi  
固定资产减值准备 Impairment of fixed assets |Au]1}  
工程物资-专用材料 Project material - specific materials Hkd^-=]]no  
工程物资-专用设备 Project material - specific equipment p fT60W[m  
工程物资-预付大型设备款 Project material - prepaid for equipment
H'=(`  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Bs;|D  
在建工程 Construction in progress )ev<7g9*q  
在建工程减值准备 Impairment of construction in progress o[1yl
zk}+  
固定资产清理 Disposal of fixed assets Sw[{JB;y,  
无形资产-专利权 Intangible assets - patent k2 Q qZxm!  
无形资产-非专利技术 Intangible assets - industrial property and know-how Sr_VL:Gg  
无形资产-商标权 Intangible assets - trademark rights 57,dw-|xi  
无形资产-土地使用权 Intangible assets - land use rights [10zTU
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无形资产-商誉 Intangible assets - goodwill