[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 wB@A?&UY  
库存商品 Finished goods kmwFw>#  
商品进销差价 Difference between purchase & sales of commodities 1ARIZ;H  
委托加工物资 Consigned processiong material utv.uwfat  
委托代销商品 Consignment-out hdzaU&w  
受托代销商品 Consignment-in G8 VWx&RE  
分期收款发出商品 Goods on instalment sales BZ.H6r'Q  
存货跌价准备 Provision for obsolete stocks MeC@+@C  
待摊费用 Prepaid expenses <pCZ+Yv E"  
待处理流动资产损益 Unsettled G/L on current assets sy;~(rpg  
待处理固定资产损益 Unsettled G/L on fixed assets rnUe/HjH  
委托贷款-本金 Consignment loan - principle x\WKsc  
委托贷款-利息 Consignment loan - interest MFrVGEQBRL  
委托贷款-减值准备 Consignment loan - provision NR" Xn7G  
固定资产-房屋建筑物 Fixed assets - Buildings {dDU^7O  
固定资产-机器设备 Fixed assets - Plant and machinery [LE_lATjU  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7y!{lr=n  
固定资产-运输设备 Fixed assets - Automobiles 8Pq|jK "  
累计折旧 Accumulated depreciation sqhM[u k  
固定资产减值准备 Impairment of fixed assets JdE=!~\8  
工程物资-专用材料 Project material - specific materials 9#+X?|p+0  
工程物资-专用设备 Project material - specific equipment Ad[-YT  
工程物资-预付大型设备款 Project material - prepaid for equipment w5p+Yx=q  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production d}1R<Q;F  
在建工程 Construction in progress 09r.0Ks  
在建工程减值准备 Impairment of construction in progress nL
9m{$Zv  
固定资产清理 Disposal of fixed assets 5^qI6
U  
无形资产-专利权 Intangible assets - patent GKX#-zsh79  
无形资产-非专利技术 Intangible assets - industrial property and know-how 5Jd,]~KAP  
无形资产-商标权 Intangible assets - trademark rights 1:?WvDN=  
无形资产-土地使用权 Intangible assets - land use rights ,xGkE7=5  
无形资产-商誉 Intangible assets - goodwill