[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 jV,(P$ 5;  
库存商品 Finished goods Uy$U8b-ov  
商品进销差价 Difference between purchase & sales of commodities )Dk0V!%N  
委托加工物资 Consigned processiong material >D`fp  
委托代销商品 Consignment-out PBxK >a  
受托代销商品 Consignment-in 3PvZ_ !G  
分期收款发出商品 Goods on instalment sales H y.3ccZ0  
存货跌价准备 Provision for obsolete stocks `_J^g&y~  
待摊费用 Prepaid expenses V7B=
+(xK  
待处理流动资产损益 Unsettled G/L on current assets [#hl}q(P#  
待处理固定资产损益 Unsettled G/L on fixed assets s0XRL1kWr  
委托贷款-本金 Consignment loan - principle #q~3c;ec  
委托贷款-利息 Consignment loan - interest 1WUFk?p  
委托贷款-减值准备 Consignment loan - provision 66^1&D"  
固定资产-房屋建筑物 Fixed assets - Buildings v GR \GFm  
固定资产-机器设备 Fixed assets - Plant and machinery h9Tf@]W   
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures .WL\:{G8;  
固定资产-运输设备 Fixed assets - Automobiles RS||KA])J  
累计折旧 Accumulated depreciation uhC=  
固定资产减值准备 Impairment of fixed assets }Ke }rM<  
工程物资-专用材料 Project material - specific materials O, ``\(P  
工程物资-专用设备 Project material - specific equipment s{"`=dKT  
工程物资-预付大型设备款 Project material - prepaid for equipment )MD*)O  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7U{b+=,wK  
在建工程 Construction in progress )F%wwc^r  
在建工程减值准备 Impairment of construction in progress ? !oVf>  
固定资产清理 Disposal of fixed assets e~t}z_>F  
无形资产-专利权 Intangible assets - patent }QWT
PRn  
无形资产-非专利技术 Intangible assets - industrial property and know-how K+h9bI/Sf  
无形资产-商标权 Intangible assets - trademark rights 8zCGMhd  
无形资产-土地使用权 Intangible assets - land use rights +c]N]?k&  
无形资产-商誉 Intangible assets - goodwill