[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 G;+hc%3y  
库存商品 Finished goods nD\X3g`V  
商品进销差价 Difference between purchase & sales of commodities 1u\fLAXn  
委托加工物资 Consigned processiong material f.gkGwNk  
委托代销商品 Consignment-out &8C
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受托代销商品 Consignment-in `'u|4pRFs  
分期收款发出商品 Goods on instalment sales "jVMk  
存货跌价准备 Provision for obsolete stocks x@I@7Pvo3  
待摊费用 Prepaid expenses \^wI9g~0  
待处理流动资产损益 Unsettled G/L on current assets t/,k{5lX  
待处理固定资产损益 Unsettled G/L on fixed assets )T6+}   
委托贷款-本金 Consignment loan - principle j.GpJDq  
委托贷款-利息 Consignment loan - interest 877>=Tp|  
委托贷款-减值准备 Consignment loan - provision .Lrdw3(  
固定资产-房屋建筑物 Fixed assets - Buildings uBk$zs  
固定资产-机器设备 Fixed assets - Plant and machinery Dg_/Iu>OAE  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dG|srgk+  
固定资产-运输设备 Fixed assets - Automobiles C!SB5G>OH  
累计折旧 Accumulated depreciation ]?L?q2>&  
固定资产减值准备 Impairment of fixed assets xA nAW  
工程物资-专用材料 Project material - specific materials K<b -|t9f  
工程物资-专用设备 Project material - specific equipment #gOITXKs  
工程物资-预付大型设备款 Project material - prepaid for equipment :~ 3/  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production A+j~oR  
在建工程 Construction in progress SvH=P!`+  
在建工程减值准备 Impairment of construction in progress [IxZweK  
固定资产清理 Disposal of fixed assets uU`zbh}]L.  
无形资产-专利权 Intangible assets - patent T7YzO,b/   
无形资产-非专利技术 Intangible assets - industrial property and know-how kImGSIJ  
无形资产-商标权 Intangible assets - trademark rights P%smX`v  
无形资产-土地使用权 Intangible assets - land use rights w
X7B&w8wV  
无形资产-商誉 Intangible assets - goodwill