[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 $9?<mP2-*  
库存商品 Finished goods ..UA*#%1  
商品进销差价 Difference between purchase & sales of commodities OzU o}QN  
委托加工物资 Consigned processiong material Nd%j0lj  
委托代销商品 Consignment-out Mk!bmFZOZ  
受托代销商品 Consignment-in <^Jdl.G  
分期收款发出商品 Goods on instalment sales ;]^% 6B n  
存货跌价准备 Provision for obsolete stocks Qe
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待摊费用 Prepaid expenses -nDY3$U/  
待处理流动资产损益 Unsettled G/L on current assets WM9z~z'2a  
待处理固定资产损益 Unsettled G/L on fixed assets K aNO&%qX  
委托贷款-本金 Consignment loan - principle A/88WC$v  
委托贷款-利息 Consignment loan - interest 1}3tpO;  
委托贷款-减值准备 Consignment loan - provision WlmkM?@  
固定资产-房屋建筑物 Fixed assets - Buildings YU/?AQg  
固定资产-机器设备 Fixed assets - Plant and machinery kt7x}F(?<  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures c[a^fu!  
固定资产-运输设备 Fixed assets - Automobiles YpEH(tq  
累计折旧 Accumulated depreciation 0n*D](/NK  
固定资产减值准备 Impairment of fixed assets {_~vf  
工程物资-专用材料 Project material - specific materials nt$ q< 57  
工程物资-专用设备 Project material - specific equipment t"jiLO
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工程物资-预付大型设备款 Project material - prepaid for equipment dK>sHUu  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &6nLnMF8x  
在建工程 Construction in progress hr3<vWAD  
在建工程减值准备 Impairment of construction in progress )8;At'q}  
固定资产清理 Disposal of fixed assets sq;3qbz  
无形资产-专利权 Intangible assets - patent 8~ u/gM  
无形资产-非专利技术 Intangible assets - industrial property and know-how QA X3*%h  
无形资产-商标权 Intangible assets - trademark rights 2 :wgt  
无形资产-土地使用权 Intangible assets - land use rights vF1Fcp.@  
无形资产-商誉 Intangible assets - goodwill