[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 @AyC0}  
库存商品 Finished goods vn kktD'n  
商品进销差价 Difference between purchase & sales of commodities ,:,c kul  
委托加工物资 Consigned processiong material AS8T!  
委托代销商品 Consignment-out Mr`u!T&sc  
受托代销商品 Consignment-in y2<g
96  
分期收款发出商品 Goods on instalment sales #G]s.by('  
存货跌价准备 Provision for obsolete stocks }"3L>%Q5  
待摊费用 Prepaid expenses jh=:QP/  
待处理流动资产损益 Unsettled G/L on current assets qed; UyN  
待处理固定资产损益 Unsettled G/L on fixed assets )W c#?K  
委托贷款-本金 Consignment loan - principle ~xXB !K~C  
委托贷款-利息 Consignment loan - interest p?dMa_g  
委托贷款-减值准备 Consignment loan - provision X@\! \  
固定资产-房屋建筑物 Fixed assets - Buildings %GHHnf%2Z  
固定资产-机器设备 Fixed assets - Plant and machinery i5)trSM|  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;vd%=vR  
固定资产-运输设备 Fixed assets - Automobiles T!/$@]%\7  
累计折旧 Accumulated depreciation }~A-ELe:  
固定资产减值准备 Impairment of fixed assets 0"<gg5  
工程物资-专用材料 Project material - specific materials S"}FsS;k<?  
工程物资-专用设备 Project material - specific equipment }uZhoA  
工程物资-预付大型设备款 Project material - prepaid for equipment ~(yh 0V  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a_pkUOu6  
在建工程 Construction in progress [#)$BXG~ y  
在建工程减值准备 Impairment of construction in progress d/* [t!  
固定资产清理 Disposal of fixed assets r]8B6iV  
无形资产-专利权 Intangible assets - patent (zTr/  
无形资产-非专利技术 Intangible assets - industrial property and know-how 7dW9i
7Aj  
无形资产-商标权 Intangible assets - trademark rights h~F uuL  
无形资产-土地使用权 Intangible assets - land use rights N5~g:([k  
无形资产-商誉 Intangible assets - goodwill