[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 GK?ual1  
库存商品 Finished goods ${Z0@G+  
商品进销差价 Difference between purchase & sales of commodities }5o?7}?  
委托加工物资 Consigned processiong material {]vD@ )k  
委托代销商品 Consignment-out 0=d2_YzSf  
受托代销商品 Consignment-in 1Pf(.&/9_  
分期收款发出商品 Goods on instalment sales BD g]M
/{  
存货跌价准备 Provision for obsolete stocks ``o]i{x  
待摊费用 Prepaid expenses
f60w%  
待处理流动资产损益 Unsettled G/L on current assets >rG>Bz^Pu  
待处理固定资产损益 Unsettled G/L on fixed assets 50UdY9E_v}  
委托贷款-本金 Consignment loan - principle `:/'")+@v  
委托贷款-利息 Consignment loan - interest MNT~[Z9L5G  
委托贷款-减值准备 Consignment loan - provision :_{8amO  
固定资产-房屋建筑物 Fixed assets - Buildings  %Bq~b$  
固定资产-机器设备 Fixed assets - Plant and machinery x)5}:b1B=  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures sFU< PgV  
固定资产-运输设备 Fixed assets - Automobiles ~lj~]j  
累计折旧 Accumulated depreciation qsj{0Go  
固定资产减值准备 Impairment of fixed assets m 2H4V+M+  
工程物资-专用材料 Project material - specific materials =8
^+M1I  
工程物资-专用设备 Project material - specific equipment )7q$Pc Y  
工程物资-预付大型设备款 Project material - prepaid for equipment LZ*8YNp1'  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^:nc'C gP  
在建工程 Construction in progress XTol|a=  
在建工程减值准备 Impairment of construction in progress f%Q)_F[0D4  
固定资产清理 Disposal of fixed assets Uj@th  
无形资产-专利权 Intangible assets - patent 
vSzpx  
无形资产-非专利技术 Intangible assets - industrial property and know-how z^Q'GBoBA  
无形资产-商标权 Intangible assets - trademark rights 8tvmqe_G
 
无形资产-土地使用权 Intangible assets - land use rights Aq i:h]x  
无形资产-商誉 Intangible assets - goodwill