[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 $oJ)W@>  
库存商品 Finished goods 1o;*`  
商品进销差价 Difference between purchase & sales of commodities D>YbL0K>X~  
委托加工物资 Consigned processiong material p PF]&:&-b  
委托代销商品 Consignment-out 0>E0}AvkT  
受托代销商品 Consignment-in iTt#%Fs)4M  
分期收款发出商品 Goods on instalment sales nt"8kv  
存货跌价准备 Provision for obsolete stocks VHyP@JB  
待摊费用 Prepaid expenses Rilr)$  
待处理流动资产损益 Unsettled G/L on current assets Gob;dku  
待处理固定资产损益 Unsettled G/L on fixed assets Hko(@z  
委托贷款-本金 Consignment loan - principle _>/T<Db  
委托贷款-利息 Consignment loan - interest V?k"BU  
委托贷款-减值准备 Consignment loan - provision C&\vVNV;9  
固定资产-房屋建筑物 Fixed assets - Buildings WdA6Y  
固定资产-机器设备 Fixed assets - Plant and machinery Z1(-FT6O  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures =h083|y>  
固定资产-运输设备 Fixed assets - Automobiles X@ljZ  
累计折旧 Accumulated depreciation 'm;M+:l 6  
固定资产减值准备 Impairment of fixed assets Qoj}]jve  
工程物资-专用材料 Project material - specific materials `mI%Se  
工程物资-专用设备 Project material - specific equipment xTnd9'Pk`:  
工程物资-预付大型设备款 Project material - prepaid for equipment +18)e;   
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production QSn%~o05  
在建工程 Construction in progress <z>K{:+>  
在建工程减值准备 Impairment of construction in progress CKAs3",  
固定资产清理 Disposal of fixed assets 8 \M%\]_  
无形资产-专利权 Intangible assets - patent 2Qoj>Wy{  
无形资产-非专利技术 Intangible assets - industrial property and know-how "!yKX(aTX  
无形资产-商标权 Intangible assets - trademark rights Z
UvA`   
无形资产-土地使用权 Intangible assets - land use rights zEQ<Q\"1  
无形资产-商誉 Intangible assets - goodwill