[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 /]&1XT?  
库存商品 Finished goods .`XA6e(8KR  
商品进销差价 Difference between purchase & sales of commodities cTp +M L  
委托加工物资 Consigned processiong material B,T.bgp\  
委托代销商品 Consignment-out $*R9LPpk+  
受托代销商品 Consignment-in @oNrR$7  
分期收款发出商品 Goods on instalment sales %xz02$k  
存货跌价准备 Provision for obsolete stocks lUd
,-  
待摊费用 Prepaid expenses 'QU ?O[CH  
待处理流动资产损益 Unsettled G/L on current assets _Hk`e}}  
待处理固定资产损益 Unsettled G/L on fixed assets ]du~V?N   
委托贷款-本金 Consignment loan - principle %BKTN @;7  
委托贷款-利息 Consignment loan - interest lc7]=,qyF  
委托贷款-减值准备 Consignment loan - provision +\chHOsw  
固定资产-房屋建筑物 Fixed assets - Buildings p4 PFoFo2  
固定资产-机器设备 Fixed assets - Plant and machinery ZT#G
:a  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures nE84W$\  
固定资产-运输设备 Fixed assets - Automobiles GkFNLM5'  
累计折旧 Accumulated depreciation vcHDFi  
固定资产减值准备 Impairment of fixed assets }.zn:e
 
工程物资-专用材料 Project material - specific materials *TkABUL  
工程物资-专用设备 Project material - specific equipment ^*OA%wg3=h  
工程物资-预付大型设备款 Project material - prepaid for equipment E?uv&evPK7  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Op{Mc$5a  
在建工程 Construction in progress {5h_$a!TaU  
在建工程减值准备 Impairment of construction in progress \ PqV|
 
固定资产清理 Disposal of fixed assets ~@;7}Aag  
无形资产-专利权 Intangible assets - patent R?Qou!*
]  
无形资产-非专利技术 Intangible assets - industrial property and know-how Tw5BvB1  
无形资产-商标权 Intangible assets - trademark rights sJ WwkR  
无形资产-土地使用权 Intangible assets - land use rights /xzL!~g`6<  
无形资产-商誉 Intangible assets - goodwill