[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 {iQ<`,)Y  
库存商品 Finished goods coLn};W2  
商品进销差价 Difference between purchase & sales of commodities D[tGbk  
委托加工物资 Consigned processiong material },Z-w_H  
委托代销商品 Consignment-out JAiV7v4&R  
受托代销商品 Consignment-in |x5w;=  
分期收款发出商品 Goods on instalment sales rz7yAm  
存货跌价准备 Provision for obsolete stocks +mxYz#reX  
待摊费用 Prepaid expenses -x_iqrB  
待处理流动资产损益 Unsettled G/L on current assets uk'<9g^  
待处理固定资产损益 Unsettled G/L on fixed assets 3:;%@4f  
委托贷款-本金 Consignment loan - principle Og*1pvN<  
委托贷款-利息 Consignment loan - interest rLKDeB  
委托贷款-减值准备 Consignment loan - provision hXrvb[6  
固定资产-房屋建筑物 Fixed assets - Buildings 9MYt4  
固定资产-机器设备 Fixed assets - Plant and machinery 0~S<}N  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures U73`HDJ  
固定资产-运输设备 Fixed assets - Automobiles T8m%_U#b  
累计折旧 Accumulated depreciation v'@LuF'e8  
固定资产减值准备 Impairment of fixed assets &YMVoyVD  
工程物资-专用材料 Project material - specific materials J2cNwhZ  
工程物资-专用设备 Project material - specific equipment r2Z`4tN:  
工程物资-预付大型设备款 Project material - prepaid for equipment ud#8`/!mq  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r=[} 7N
 
在建工程 Construction in progress "Q J-IRt&  
在建工程减值准备 Impairment of construction in progress cXCczqabv  
固定资产清理 Disposal of fixed assets qnm9Lw#  
无形资产-专利权 Intangible assets - patent L"-&B$B:  
无形资产-非专利技术 Intangible assets - industrial property and know-how k m| wB4  
无形资产-商标权 Intangible assets - trademark rights hBqu,A  
无形资产-土地使用权 Intangible assets - land use rights w`v\/a_  
无形资产-商誉 Intangible assets - goodwill