[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 0NeIQr1N_  
库存商品 Finished goods %tMx48'N  
商品进销差价 Difference between purchase & sales of commodities =C2KHNc  
委托加工物资 Consigned processiong material kH
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委托代销商品 Consignment-out =EYWiK77a  
受托代销商品 Consignment-in c:  r25  
分期收款发出商品 Goods on instalment sales j4<K0-?  
存货跌价准备 Provision for obsolete stocks .g3=L  
待摊费用 Prepaid expenses aeISb83Y|  
待处理流动资产损益 Unsettled G/L on current assets 8t3m$<7  
待处理固定资产损益 Unsettled G/L on fixed assets $AT@r"  
委托贷款-本金 Consignment loan - principle zak|* _  
委托贷款-利息 Consignment loan - interest +fvD1xHI  
委托贷款-减值准备 Consignment loan - provision "M , 1ElQ  
固定资产-房屋建筑物 Fixed assets - Buildings X$;&Mdo.  
固定资产-机器设备 Fixed assets - Plant and machinery m8=n`XI  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures J#48c'  
固定资产-运输设备 Fixed assets - Automobiles -72EXO=|  
累计折旧 Accumulated depreciation 9b/Dswxjx  
固定资产减值准备 Impairment of fixed assets 8PzGUn;\  
工程物资-专用材料 Project material - specific materials !b"?l"C+u  
工程物资-专用设备 Project material - specific equipment 0$]iRE;O]  
工程物资-预付大型设备款 Project material - prepaid for equipment c:.~%AJx  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production zs~Tu  
在建工程 Construction in progress 3 3|t5Ia  
在建工程减值准备 Impairment of construction in progress gfs;?vP  
固定资产清理 Disposal of fixed assets NJ)Dw`|%|)  
无形资产-专利权 Intangible assets - patent V ^+p:nP  
无形资产-非专利技术 Intangible assets - industrial property and know-how <)p.GAZ  
无形资产-商标权 Intangible assets - trademark rights p]%di8&;N  
无形资产-土地使用权 Intangible assets - land use rights 4 sax  
无形资产-商誉 Intangible assets - goodwill