[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 Wf>zDW^"R  
库存商品 Finished goods 9V,!R{kO!  
商品进销差价 Difference between purchase & sales of commodities ng:kA%! Q  
委托加工物资 Consigned processiong material "~=mG--I  
委托代销商品 Consignment-out .udv"?!z  
受托代销商品 Consignment-in Q s.pGi0W  
分期收款发出商品 Goods on instalment sales z?>D_NLX6  
存货跌价准备 Provision for obsolete stocks h 8 'v d3  
待摊费用 Prepaid expenses @)-sTgn  
待处理流动资产损益 Unsettled G/L on current assets GFfq+=se  
待处理固定资产损益 Unsettled G/L on fixed assets V<D .sd<  
委托贷款-本金 Consignment loan - principle cHcmgW\4  
委托贷款-利息 Consignment loan - interest 1mfs4  
委托贷款-减值准备 Consignment loan - provision o8zy^zN$6  
固定资产-房屋建筑物 Fixed assets - Buildings j>]nK~[ka  
固定资产-机器设备 Fixed assets - Plant and machinery ]V-W~r=  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures p`nPhk,:b  
固定资产-运输设备 Fixed assets - Automobiles S5KEXnjm  
累计折旧 Accumulated depreciation L,SGT
8lL  
固定资产减值准备 Impairment of fixed assets kxp);  
工程物资-专用材料 Project material - specific materials $KUos+%  
工程物资-专用设备 Project material - specific equipment z?[r  
工程物资-预付大型设备款 Project material - prepaid for equipment |X,|QC*7?  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production vy_D >tp  
在建工程 Construction in progress 4Y,R-+f
 
在建工程减值准备 Impairment of construction in progress N;Dni#tQ`  
固定资产清理 Disposal of fixed assets zS\E/.X2  
无形资产-专利权 Intangible assets - patent -:Fe7c  
无形资产-非专利技术 Intangible assets - industrial property and know-how A 6OGs/:&  
无形资产-商标权 Intangible assets - trademark rights O:T
lIJwW  
无形资产-土地使用权 Intangible assets - land use rights |fxA|/s[<  
无形资产-商誉 Intangible assets - goodwill