[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 TJp0^&Q  
库存商品 Finished goods nxh9'"th  
商品进销差价 Difference between purchase & sales of commodities h|Uy!?l  
委托加工物资 Consigned processiong material UBxQ4)%  
委托代销商品 Consignment-out ssC5YtF7X  
受托代销商品 Consignment-in L`{EXn[  
分期收款发出商品 Goods on instalment sales c/E6}OWA  
存货跌价准备 Provision for obsolete stocks 1~#p3)B  
待摊费用 Prepaid expenses *QpKeI  
待处理流动资产损益 Unsettled G/L on current assets +EBoFeeIG  
待处理固定资产损益 Unsettled G/L on fixed assets .4wp  
委托贷款-本金 Consignment loan - principle A">A @`}  
委托贷款-利息 Consignment loan - interest 8TnByKZz  
委托贷款-减值准备 Consignment loan - provision +Ss|4O}'  
固定资产-房屋建筑物 Fixed assets - Buildings 29=L7

 
固定资产-机器设备 Fixed assets - Plant and machinery 1JoRP~mMxa  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @rVBL<!o,  
固定资产-运输设备 Fixed assets - Automobiles Lqv5"r7eV  
累计折旧 Accumulated depreciation ii@O&g  
固定资产减值准备 Impairment of fixed assets 3#ua  
工程物资-专用材料 Project material - specific materials -*EK-j  
工程物资-专用设备 Project material - specific equipment
$dLP vN  
工程物资-预付大型设备款 Project material - prepaid for equipment hOSkxdi*^  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production RT)*H>|  
在建工程 Construction in progress Y@Kp'+t(!  
在建工程减值准备 Impairment of construction in progress bu#}`/\_  
固定资产清理 Disposal of fixed assets Gm.n@U p  
无形资产-专利权 Intangible assets - patent Y?z@)cL  
无形资产-非专利技术 Intangible assets - industrial property and know-how DN@T4!  
无形资产-商标权 Intangible assets - trademark rights BZE~k?*  
无形资产-土地使用权 Intangible assets - land use rights YFCP'J"Z  
无形资产-商誉 Intangible assets - goodwill