[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 WT1q15U(=  
库存商品 Finished goods @Zh8 QI+  
商品进销差价 Difference between purchase & sales of commodities m(h/:JZ\  
委托加工物资 Consigned processiong material ZS|Z98  
委托代销商品 Consignment-out Q!Msy<v  
受托代销商品 Consignment-in %Ln?dF+  
分期收款发出商品 Goods on instalment sales H|x k${R`  
存货跌价准备 Provision for obsolete stocks n*Q4G}p  
待摊费用 Prepaid expenses ?n73J wH  
待处理流动资产损益 Unsettled G/L on current assets F^[M  
待处理固定资产损益 Unsettled G/L on fixed assets ,at-ci\'  
委托贷款-本金 Consignment loan - principle ?WMi S]Q\  
委托贷款-利息 Consignment loan - interest }v,W-gA  
委托贷款-减值准备 Consignment loan - provision 5Bzuj`  
固定资产-房屋建筑物 Fixed assets - Buildings Ho:}Bn g  
固定资产-机器设备 Fixed assets - Plant and machinery #{?m  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures E)RI!0Ra  
固定资产-运输设备 Fixed assets - Automobiles e(4bx5<*  
累计折旧 Accumulated depreciation mp muziH  
固定资产减值准备 Impairment of fixed assets _TV2)  
工程物资-专用材料 Project material - specific materials Qdh"X^^  
工程物资-专用设备 Project material - specific equipment B44]NsYks~  
工程物资-预付大型设备款 Project material - prepaid for equipment ?BX P}]  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production l6yB_M
  
在建工程 Construction in progress 'aLPTVM^  
在建工程减值准备 Impairment of construction in progress e=YO.HT  
固定资产清理 Disposal of fixed assets Z={UM/6w  
无形资产-专利权 Intangible assets - patent $Cut  
无形资产-非专利技术 Intangible assets - industrial property and know-how (4E.Li<O  
无形资产-商标权 Intangible assets - trademark rights Y+}OClS  
无形资产-土地使用权 Intangible assets - land use rights LAOdH/*:  
无形资产-商誉 Intangible assets - goodwill