[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 *XNvb ^<  
库存商品 Finished goods J@R+t6$3O  
商品进销差价 Difference between purchase & sales of commodities @&2T0UB  
委托加工物资 Consigned processiong material "EN gu/A !  
委托代销商品 Consignment-out >i=O =w  
受托代销商品 Consignment-in nbOMtK  
分期收款发出商品 Goods on instalment sales QDgOprha  
存货跌价准备 Provision for obsolete stocks >\@6i s  
待摊费用 Prepaid expenses F<^,j7@  
待处理流动资产损益 Unsettled G/L on current assets A\:=p  
待处理固定资产损益 Unsettled G/L on fixed assets ,q:6[~n  
委托贷款-本金 Consignment loan - principle ^
0TJys%  
委托贷款-利息 Consignment loan - interest 1x\%VtO>\b  
委托贷款-减值准备 Consignment loan - provision sA` bPhk  
固定资产-房屋建筑物 Fixed assets - Buildings b$B5sKQ  
固定资产-机器设备 Fixed assets - Plant and machinery }>p)|YT"/  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 73]%^kx=  
固定资产-运输设备 Fixed assets - Automobiles Qp-nr]  
累计折旧 Accumulated depreciation "E'OP
R  
固定资产减值准备 Impairment of fixed assets /,B"H@J  
工程物资-专用材料 Project material - specific materials bu$5gGWVf  
工程物资-专用设备 Project material - specific equipment k:d'aP3  
工程物资-预付大型设备款 Project material - prepaid for equipment o}NKqA3  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 55yP.@i9J  
在建工程 Construction in progress 9g 2x+@5T^  
在建工程减值准备 Impairment of construction in progress 7R)"HfUh  
固定资产清理 Disposal of fixed assets xeu] X|,  
无形资产-专利权 Intangible assets - patent *emUQ/uvf  
无形资产-非专利技术 Intangible assets - industrial property and know-how }uZhoA  
无形资产-商标权 Intangible assets - trademark rights ~(yh 0V  
无形资产-土地使用权 Intangible assets - land use rights a_pkUOu6  
无形资产-商誉 Intangible assets - goodwill