[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 Xa'b@*o&  
库存商品 Finished goods \,nhGh  
商品进销差价 Difference between purchase & sales of commodities iH)vLD  
委托加工物资 Consigned processiong material W^,p2
  
委托代销商品 Consignment-out FgP{  
受托代销商品 Consignment-in qpf|.m  
分期收款发出商品 Goods on instalment sales N-<,wUxf  
存货跌价准备 Provision for obsolete stocks ~O/B  
待摊费用 Prepaid expenses A$zC$9{0I  
待处理流动资产损益 Unsettled G/L on current assets 5@bm m]  
待处理固定资产损益 Unsettled G/L on fixed assets D_z&G)  
委托贷款-本金 Consignment loan - principle F CfU=4O  
委托贷款-利息 Consignment loan - interest >"]t4]GVf  
委托贷款-减值准备 Consignment loan - provision }lx'NY~(W  
固定资产-房屋建筑物 Fixed assets - Buildings ZD?LsD3  
固定资产-机器设备 Fixed assets - Plant and machinery >Zm|R|{BE  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures oB
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固定资产-运输设备 Fixed assets - Automobiles ll"6KI'X  
累计折旧 Accumulated depreciation G
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固定资产减值准备 Impairment of fixed assets J rYL8 1  
工程物资-专用材料 Project material - specific materials d$MewDWUN  
工程物资-专用设备 Project material - specific equipment Y$hLsM\%  
工程物资-预付大型设备款 Project material - prepaid for equipment >O1u![9K|w  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cR6#$-a  
在建工程 Construction in progress uF*tlaV6  
在建工程减值准备 Impairment of construction in progress ]INt9Pvqm  
固定资产清理 Disposal of fixed assets J<iiA:&J  
无形资产-专利权 Intangible assets - patent ]>(pQD  
无形资产-非专利技术 Intangible assets - industrial property and know-how DT]3q4__Q  
无形资产-商标权 Intangible assets - trademark rights Io7=Mc4  
无形资产-土地使用权 Intangible assets - land use rights y.Yni*xt/  
无形资产-商誉 Intangible assets - goodwill