[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 :o}LJc)|  
库存商品 Finished goods #0 eop>O  
商品进销差价 Difference between purchase & sales of commodities U$=#yg2 :  
委托加工物资 Consigned processiong material ^;.&=3N,+  
委托代销商品 Consignment-out ^(T_rEp  
受托代销商品 Consignment-in #;F*rJ[XY  
分期收款发出商品 Goods on instalment sales ;.&k zzvJ  
存货跌价准备 Provision for obsolete stocks Ks\\2$Cm7  
待摊费用 Prepaid expenses ,?`Zrxe[  
待处理流动资产损益 Unsettled G/L on current assets [IP XU9&Q  
待处理固定资产损益 Unsettled G/L on fixed assets %%hG],w  
委托贷款-本金 Consignment loan - principle {*AYhZ  
委托贷款-利息 Consignment loan - interest 4-~S"T8<u  
委托贷款-减值准备 Consignment loan - provision !A&>Eeai  
固定资产-房屋建筑物 Fixed assets - Buildings 9?4:},FRmE  
固定资产-机器设备 Fixed assets - Plant and machinery XywsjeI4  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "aJfW  
固定资产-运输设备 Fixed assets - Automobiles ja+PVf  
累计折旧 Accumulated depreciation XSe\@t~&g  
固定资产减值准备 Impairment of fixed assets hmr2(f%U  
工程物资-专用材料 Project material - specific materials P8n |MN  
工程物资-专用设备 Project material - specific equipment y5`$Aa4~  
工程物资-预付大型设备款 Project material - prepaid for equipment )5/,B-+O"  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y.Y;<UGu  
在建工程 Construction in progress 3D2i32Y@!  
在建工程减值准备 Impairment of construction in progress 4~Jg\@  
固定资产清理 Disposal of fixed assets &^(4yw(~  
无形资产-专利权 Intangible assets - patent n1;zml:7_  
无形资产-非专利技术 Intangible assets - industrial property and know-how WADAp\&  
无形资产-商标权 Intangible assets - trademark rights *8I &|)x  
无形资产-土地使用权 Intangible assets - land use rights gfly?)VnF  
无形资产-商誉 Intangible assets - goodwill