[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 S|ADu]H(  
库存商品 Finished goods WK6|e [iP  
商品进销差价 Difference between purchase & sales of commodities lF!Iu.MM 9  
委托加工物资 Consigned processiong material >"+bL6#  
委托代销商品 Consignment-out u< .N\/  
受托代销商品 Consignment-in !:Clzlg  
分期收款发出商品 Goods on instalment sales l&v&a!EU  
存货跌价准备 Provision for obsolete stocks 3UQ~U 8  
待摊费用 Prepaid expenses Mhze!!  
待处理流动资产损益 Unsettled G/L on current assets FcZ)_m6m  
待处理固定资产损益 Unsettled G/L on fixed assets )NS&1$  
委托贷款-本金 Consignment loan - principle Hf$LWPL)lM  
委托贷款-利息 Consignment loan - interest $9O%,
U@  
委托贷款-减值准备 Consignment loan - provision +W9#^  
固定资产-房屋建筑物 Fixed assets - Buildings X7& ^"|:  
固定资产-机器设备 Fixed assets - Plant and machinery qluaop  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures q3R?8Mb  
固定资产-运输设备 Fixed assets - Automobiles qct:xviH<|  
累计折旧 Accumulated depreciation k/V:QdD Sb  
固定资产减值准备 Impairment of fixed assets ]Q0+1'yuK  
工程物资-专用材料 Project material - specific materials w B[H&  
工程物资-专用设备 Project material - specific equipment bO?Us

 
工程物资-预付大型设备款 Project material - prepaid for equipment  (.B+U'6  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |\ 4cQ  
在建工程 Construction in progress 9dD;Z$x&Xk  
在建工程减值准备 Impairment of construction in progress ~b.e9FhdA  
固定资产清理 Disposal of fixed assets ?AJE*=b  
无形资产-专利权 Intangible assets - patent >D /+04w  
无形资产-非专利技术 Intangible assets - industrial property and know-how ar|!iU  
无形资产-商标权 Intangible assets - trademark rights t@\op}Z-M  
无形资产-土地使用权 Intangible assets - land use rights @^kt[$X;  
无形资产-商誉 Intangible assets - goodwill