[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 +vDT^|2SF  
库存商品 Finished goods
;S,g&%N  
商品进销差价 Difference between purchase & sales of commodities (:Bo'q S  
委托加工物资 Consigned processiong material 3 w!oJB  
委托代销商品 Consignment-out tQo"$ JN}  
受托代销商品 Consignment-in F_YZV)q!W  
分期收款发出商品 Goods on instalment sales {:S{a+ 9~  
存货跌价准备 Provision for obsolete stocks g>OGh o  
待摊费用 Prepaid expenses k(%RX_]C  
待处理流动资产损益 Unsettled G/L on current assets q_cqjly<  
待处理固定资产损益 Unsettled G/L on fixed assets 4sNM#]%|  
委托贷款-本金 Consignment loan - principle d 'x;]#S  
委托贷款-利息 Consignment loan - interest "pMXTRb  
委托贷款-减值准备 Consignment loan - provision -s :JD
J*  
固定资产-房屋建筑物 Fixed assets - Buildings u`E_Q8  
固定资产-机器设备 Fixed assets - Plant and machinery O=c&
 
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures IK~ur\3  
固定资产-运输设备 Fixed assets - Automobiles d@8_?G}  
累计折旧 Accumulated depreciation zx#d_SVi  
固定资产减值准备 Impairment of fixed assets '["Y;/>  
工程物资-专用材料 Project material - specific materials Y<a/(`  
工程物资-专用设备 Project material - specific equipment FCqs'   
工程物资-预付大型设备款 Project material - prepaid for equipment ' nf"u  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production YwB5Zqr  
在建工程 Construction in progress .}
Bb :*@  
在建工程减值准备 Impairment of construction in progress K8284A8v  
固定资产清理 Disposal of fixed assets ~aA+L-s|  
无形资产-专利权 Intangible assets - patent  b$rBxe\  
无形资产-非专利技术 Intangible assets - industrial property and know-how "TN}=^A\F  
无形资产-商标权 Intangible assets - trademark rights #'$CC<*vy  
无形资产-土地使用权 Intangible assets - land use rights ]r|.\}2Y7  
无形资产-商誉 Intangible assets - goodwill