[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 5&%M L  
库存商品 Finished goods PxYK)n9&  
商品进销差价 Difference between purchase & sales of commodities xY?p(>(  
委托加工物资 Consigned processiong material UXji$|ET6  
委托代销商品 Consignment-out 6"i Nh)  
受托代销商品 Consignment-in C9+rrc@4  
分期收款发出商品 Goods on instalment sales TDw~sxtv&  
存货跌价准备 Provision for obsolete stocks >V8!OaY5n  
待摊费用 Prepaid expenses A$p&<#  
待处理流动资产损益 Unsettled G/L on current assets }Bv1fbD4U  
待处理固定资产损益 Unsettled G/L on fixed assets 2|7:`e~h  
委托贷款-本金 Consignment loan - principle 0WzoI2Q  
委托贷款-利息 Consignment loan - interest f\5w@nX  
委托贷款-减值准备 Consignment loan - provision n ^9?(a4u  
固定资产-房屋建筑物 Fixed assets - Buildings 1tTP;C l#  
固定资产-机器设备 Fixed assets - Plant and machinery cEf"m?w  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ], Bafz)4  
固定资产-运输设备 Fixed assets - Automobiles ,m*HRUY  
累计折旧 Accumulated depreciation BcQUD?LC`  
固定资产减值准备 Impairment of fixed assets )xf(4  
工程物资-专用材料 Project material - specific materials iZk4KX  
工程物资-专用设备 Project material - specific equipment >3&  
工程物资-预付大型设备款 Project material - prepaid for equipment x .@O]}UH  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production xJ<RQCW$  
在建工程 Construction in progress cA
N8'S(s1  
在建工程减值准备 Impairment of construction in progress >!Gq[i0  
固定资产清理 Disposal of fixed assets <Z t]V`-  
无形资产-专利权 Intangible assets - patent Tp @Yn  
无形资产-非专利技术 Intangible assets - industrial property and know-how ]2L11"erP  
无形资产-商标权 Intangible assets - trademark rights K'2N:.D:  
无形资产-土地使用权 Intangible assets - land use rights ^jL44?W}l  
无形资产-商誉 Intangible assets - goodwill