[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 #:v|/2  
库存商品 Finished goods *FQrmdwb]L  
商品进销差价 Difference between purchase & sales of commodities ;xN4L  
委托加工物资 Consigned processiong material Pn[-{nz  
委托代销商品 Consignment-out E"b+Q  
受托代销商品 Consignment-in cDYKvrPY  
分期收款发出商品 Goods on instalment sales MQG(n+c  
存货跌价准备 Provision for obsolete stocks Ev,>_1#Xm  
待摊费用 Prepaid expenses Ty}'A(U  
待处理流动资产损益 Unsettled G/L on current assets YiTiJ9jf  
待处理固定资产损益 Unsettled G/L on fixed assets K pDKIi  
委托贷款-本金 Consignment loan - principle 0B>hVaj>-  
委托贷款-利息 Consignment loan - interest rUc2'Ct  
委托贷款-减值准备 Consignment loan - provision pi*cO  
固定资产-房屋建筑物 Fixed assets - Buildings \'xF\V  
固定资产-机器设备 Fixed assets - Plant and machinery mp*&{[XoVC  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures F/ tGk9v  
固定资产-运输设备 Fixed assets - Automobiles h8&VaJ  
累计折旧 Accumulated depreciation =2F;'T\6  
固定资产减值准备 Impairment of fixed assets l~b# Y&  
工程物资-专用材料 Project material - specific materials bBk_2lg=4)  
工程物资-专用设备 Project material - specific equipment mSm:>hBd  
工程物资-预付大型设备款 Project material - prepaid for equipment <~@}r\  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production w[YiH $  
在建工程 Construction in progress 1YV ;pEw3w  
在建工程减值准备 Impairment of construction in progress H*51GxK  
固定资产清理 Disposal of fixed assets Lp.dF)C\  
无形资产-专利权 Intangible assets - patent 4 3V{q  
无形资产-非专利技术 Intangible assets - industrial property and know-how io%WV%1_  
无形资产-商标权 Intangible assets - trademark rights .)59*'0  
无形资产-土地使用权 Intangible assets - land use rights ^ >JAl<k  
无形资产-商誉 Intangible assets - goodwill