[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 z6Jfu:_N!  
库存商品 Finished goods }x}JzA+2  
商品进销差价 Difference between purchase & sales of commodities _79 ?,U]  
委托加工物资 Consigned processiong material >c:- ;(k  
委托代销商品 Consignment-out fTc,"{  
受托代销商品 Consignment-in VNLggeX'U  
分期收款发出商品 Goods on instalment sales ;Cqjg.wkB  
存货跌价准备 Provision for obsolete stocks /Q[M2DN@  
待摊费用 Prepaid expenses auT$
-Ki8  
待处理流动资产损益 Unsettled G/L on current assets hFWK^]~ a  
待处理固定资产损益 Unsettled G/L on fixed assets )Y+?)=~  
委托贷款-本金 Consignment loan - principle $C !Mk  
委托贷款-利息 Consignment loan - interest k/ ZuFTN  
委托贷款-减值准备 Consignment loan - provision 8q&*tpE  
固定资产-房屋建筑物 Fixed assets - Buildings r =ds'n"  
固定资产-机器设备 Fixed assets - Plant and machinery d[
.JEgU  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Nd4!:.  
固定资产-运输设备 Fixed assets - Automobiles spt='!)4  
累计折旧 Accumulated depreciation ';bovh@*  
固定资产减值准备 Impairment of fixed assets 13T0"}  
工程物资-专用材料 Project material - specific materials -'!%\E;5  
工程物资-专用设备 Project material - specific equipment ]w=6.LzO*  
工程物资-预付大型设备款 Project material - prepaid for equipment B>&eciY  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5U/1Z {  
在建工程 Construction in progress r'ydjy  
在建工程减值准备 Impairment of construction in progress A?xb u*zV,  
固定资产清理 Disposal of fixed assets |E)IJj 3  
无形资产-专利权 Intangible assets - patent :Gz#4k  
无形资产-非专利技术 Intangible assets - industrial property and know-how .%4{
zaB  
无形资产-商标权 Intangible assets - trademark rights _}B:SM  
无形资产-土地使用权 Intangible assets - land use rights [oQ&}3\XJ  
无形资产-商誉 Intangible assets - goodwill