[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 l0 1Lg6+S  
库存商品 Finished goods LR^b
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商品进销差价 Difference between purchase & sales of commodities VTF),e!  
委托加工物资 Consigned processiong material BG|Kw)z*KM  
委托代销商品 Consignment-out CzK X}  
受托代销商品 Consignment-in T^79p$  
分期收款发出商品 Goods on instalment sales (R0  
存货跌价准备 Provision for obsolete stocks 9KP+  
待摊费用 Prepaid expenses A(C3kISM  
待处理流动资产损益 Unsettled G/L on current assets vEb~QX0~  
待处理固定资产损益 Unsettled G/L on fixed assets rg $71Ir  
委托贷款-本金 Consignment loan - principle 6q5V*sJ&  
委托贷款-利息 Consignment loan - interest 5/(Dh![l  
委托贷款-减值准备 Consignment loan - provision ^c2 8Q.<w(  
固定资产-房屋建筑物 Fixed assets - Buildings 3:C *'@  
固定资产-机器设备 Fixed assets - Plant and machinery _[<I&^%  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?GFVV->i  
固定资产-运输设备 Fixed assets - Automobiles CocvEoE*z  
累计折旧 Accumulated depreciation ;zGGT^Dn  
固定资产减值准备 Impairment of fixed assets ,7'l$-rl  
工程物资-专用材料 Project material - specific materials G1D(-X4ALZ  
工程物资-专用设备 Project material - specific equipment k'{lo_  
工程物资-预付大型设备款 Project material - prepaid for equipment R)H@'X  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production CfVz '  
在建工程 Construction in progress ^awl-CG  
在建工程减值准备 Impairment of construction in progress i
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固定资产清理 Disposal of fixed assets )Ev [o#y  
无形资产-专利权 Intangible assets - patent 2G j&7A3b  
无形资产-非专利技术 Intangible assets - industrial property and know-how jW6@U%[!b  
无形资产-商标权 Intangible assets - trademark rights aWit^dp  
无形资产-土地使用权 Intangible assets - land use rights ;eWVc;H  
无形资产-商誉 Intangible assets - goodwill