[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 ,Z|O y|+'  
库存商品 Finished goods h(q4 B ~  
商品进销差价 Difference between purchase & sales of commodities >%6j-:S  
委托加工物资 Consigned processiong material ("A45\5  
委托代销商品 Consignment-out L`M{bRl+1  
受托代销商品 Consignment-in j\KOKvY)  
分期收款发出商品 Goods on instalment sales C|H`.|Q  
存货跌价准备 Provision for obsolete stocks KUX6n(u  
待摊费用 Prepaid expenses >7a ENKOg:  
待处理流动资产损益 Unsettled G/L on current assets A["6dbvv  
待处理固定资产损益 Unsettled G/L on fixed assets Usht\<{  
委托贷款-本金 Consignment loan - principle (Ajhf}zJ  
委托贷款-利息 Consignment loan - interest r8R7@S2V'  
委托贷款-减值准备 Consignment loan - provision 2FL_!;p;2E  
固定资产-房屋建筑物 Fixed assets - Buildings CNuE9|W(vI  
固定资产-机器设备 Fixed assets - Plant and machinery dT1UYG}>j  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6R m dt  
固定资产-运输设备 Fixed assets - Automobiles :OU(fz]  
累计折旧 Accumulated depreciation bg3kGt0  
固定资产减值准备 Impairment of fixed assets *C)m#[#:u  
工程物资-专用材料 Project material - specific materials iU0jv7}n  
工程物资-专用设备 Project material - specific equipment 6/QWzw.0c  
工程物资-预付大型设备款 Project material - prepaid for equipment w2 (}pz:  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .nr%c*JUp  
在建工程 Construction in progress sk5=$My  
在建工程减值准备 Impairment of construction in progress 9&
kY>M>z0  
固定资产清理 Disposal of fixed assets S%]4['Y  
无形资产-专利权 Intangible assets - patent h Q Att  
无形资产-非专利技术 Intangible assets - industrial property and know-how Mf"(P.GIS  
无形资产-商标权 Intangible assets - trademark rights ( K-7z  
无形资产-土地使用权 Intangible assets - land use rights !pa7]cZ  
无形资产-商誉 Intangible assets - goodwill