[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 .{-C*  
库存商品 Finished goods mWiX@#,  
商品进销差价 Difference between purchase & sales of commodities i286`SLU  
委托加工物资 Consigned processiong material 89+Q^79m  
委托代销商品 Consignment-out xwe^_7  
受托代销商品 Consignment-in En:/{~9{F  
分期收款发出商品 Goods on instalment sales wu`P=-
 
存货跌价准备 Provision for obsolete stocks 9yWQ}h
 
待摊费用 Prepaid expenses ? 1 ~C`I;  
待处理流动资产损益 Unsettled G/L on current assets  o^*k   
待处理固定资产损益 Unsettled G/L on fixed assets {OGv1\ol&  
委托贷款-本金 Consignment loan - principle ITr@;@}c]  
委托贷款-利息 Consignment loan - interest |4?O4QN
 
委托贷款-减值准备 Consignment loan - provision Fo$'*(i  
固定资产-房屋建筑物 Fixed assets - Buildings a
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固定资产-机器设备 Fixed assets - Plant and machinery p)y'a+|7  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Puodsd  
固定资产-运输设备 Fixed assets - Automobiles @q<F_'7is  
累计折旧 Accumulated depreciation t/Y)%N  
固定资产减值准备 Impairment of fixed assets M~"93Q`f^  
工程物资-专用材料 Project material - specific materials rc()Eo50  
工程物资-专用设备 Project material - specific equipment "4[8pZO/  
工程物资-预付大型设备款 Project material - prepaid for equipment hY[Vs5v  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 04}" n  
在建工程 Construction in progress ,o68xfdZVW  
在建工程减值准备 Impairment of construction in progress e0cVg  
固定资产清理 Disposal of fixed assets S :%SarhBD  
无形资产-专利权 Intangible assets - patent EN/e`S$)  
无形资产-非专利技术 Intangible assets - industrial property and know-how SM1[)jZ-  
无形资产-商标权 Intangible assets - trademark rights YIZ+BVa  
无形资产-土地使用权 Intangible assets - land use rights \$[; d:9j  
无形资产-商誉 Intangible assets - goodwill