[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 'byao03  
库存商品 Finished goods Z jn![  
商品进销差价 Difference between purchase & sales of commodities zEk/#&  
委托加工物资 Consigned processiong material l<UA0*t  
委托代销商品 Consignment-out X&gXhr#dL\  
受托代销商品 Consignment-in BmFtRbR  
分期收款发出商品 Goods on instalment sales TUX:[1~Nf[  
存货跌价准备 Provision for obsolete stocks i;<K )5Z  
待摊费用 Prepaid expenses IN=l|Q$8f  
待处理流动资产损益 Unsettled G/L on current assets /xb37,   
待处理固定资产损益 Unsettled G/L on fixed assets $AF,4Ir-b+  
委托贷款-本金 Consignment loan - principle T~naAP  
委托贷款-利息 Consignment loan - interest c8oE,-~  
委托贷款-减值准备 Consignment loan - provision A"wso[{  
固定资产-房屋建筑物 Fixed assets - Buildings JpZ3T~Wrf  
固定资产-机器设备 Fixed assets - Plant and machinery g+QNIM>  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 3A'9=h,lVK  
固定资产-运输设备 Fixed assets - Automobiles Q(BM0n)f  
累计折旧 Accumulated depreciation >K 7]G?+7E  
固定资产减值准备 Impairment of fixed assets "Xj>dB1~  
工程物资-专用材料 Project material - specific materials -ze@~Z@  
工程物资-专用设备 Project material - specific equipment .#_g.0<  
工程物资-预付大型设备款 Project material - prepaid for equipment fl71{jJ_  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production IFkU8EK&B  
在建工程 Construction in progress ;5:3 =F>ao  
在建工程减值准备 Impairment of construction in progress y<^hM6S?Z  
固定资产清理 Disposal of fixed assets jTN!\RH9NF  
无形资产-专利权 Intangible assets - patent t<yOTVah  
无形资产-非专利技术 Intangible assets - industrial property and know-how bj=YFV+  
无形资产-商标权 Intangible assets - trademark rights kYu"`_n}  
无形资产-土地使用权 Intangible assets - land use rights *]e 9/f  
无形资产-商誉 Intangible assets - goodwill