[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  R&oC
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库存商品 Finished goods 2n]UNC  
商品进销差价 Difference between purchase & sales of commodities _#[~?g`  
委托加工物资 Consigned processiong material ed3d 6/%HR  
委托代销商品 Consignment-out 9Z?P/ o  
受托代销商品 Consignment-in 5L ]TV\\  
分期收款发出商品 Goods on instalment sales B$A`thQp  
存货跌价准备 Provision for obsolete stocks :Y? L*  
待摊费用 Prepaid expenses sk'<K5~  
待处理流动资产损益 Unsettled G/L on current assets #h,7dz.d  
待处理固定资产损益 Unsettled G/L on fixed assets WP(+jL^-  
委托贷款-本金 Consignment loan - principle 3=[#(p:  
委托贷款-利息 Consignment loan - interest R%gkRx[  
委托贷款-减值准备 Consignment loan - provision :TU|;(p   
固定资产-房屋建筑物 Fixed assets - Buildings $'Pn(eZHGv  
固定资产-机器设备 Fixed assets - Plant and machinery Q1ox<-  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures oZM6% -@qi  
固定资产-运输设备 Fixed assets - Automobiles @|I:A  
累计折旧 Accumulated depreciation V[9#+l~#  
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials ZtzS G@f  
工程物资-专用设备 Project material - specific equipment 2T3TD%  
工程物资-预付大型设备款 Project material - prepaid for equipment Lj]I7ICNh  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production kXjrc  
在建工程 Construction in progress (tZ#EL0  
在建工程减值准备 Impairment of construction in progress !v/j*'L<M}  
固定资产清理 Disposal of fixed assets '(ZJsw  
无形资产-专利权 Intangible assets - patent *[ ' n8Z  
无形资产-非专利技术 Intangible assets - industrial property and know-how CMQlxX?  
无形资产-商标权 Intangible assets - trademark rights ? PIq/[tk  
无形资产-土地使用权 Intangible assets - land use rights ';H"Ye:D=7  
无形资产-商誉 Intangible assets - goodwill