[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 SB2Ij',  
库存商品 Finished goods :s'hXo  
商品进销差价 Difference between purchase & sales of commodities RI64QD  
委托加工物资 Consigned processiong material Hs6}~d  
委托代销商品 Consignment-out kv'gs+,e  
受托代销商品 Consignment-in Cu+u'&U!  
分期收款发出商品 Goods on instalment sales ~'L`RJR  
存货跌价准备 Provision for obsolete stocks XP!7@:  
待摊费用 Prepaid expenses WL/9r *jW  
待处理流动资产损益 Unsettled G/L on current assets b_j8g{/9  
待处理固定资产损益 Unsettled G/L on fixed assets nvnJVkL9s  
委托贷款-本金 Consignment loan - principle Qp]-4%^Vz  
委托贷款-利息 Consignment loan - interest :#zv,U&OC  
委托贷款-减值准备 Consignment loan - provision Kf-rthO  
固定资产-房屋建筑物 Fixed assets - Buildings %G >V .d  
固定资产-机器设备 Fixed assets - Plant and machinery +zn207.`  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *Me{G y  
固定资产-运输设备 Fixed assets - Automobiles 1$
G'Kg/  
累计折旧 Accumulated depreciation $y&1.caMa  
固定资产减值准备 Impairment of fixed assets o@g/,V $  
工程物资-专用材料 Project material - specific materials
f$^+;j  
工程物资-专用设备 Project material - specific equipment F|t_&$Is?  
工程物资-预付大型设备款 Project material - prepaid for equipment gR:21*&cz  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production w_eUU)z  
在建工程 Construction in progress (N25.}8Y  
在建工程减值准备 Impairment of construction in progress f.SmCgG  
固定资产清理 Disposal of fixed assets  @ s@67\  
无形资产-专利权 Intangible assets - patent @ag*zl  
无形资产-非专利技术 Intangible assets - industrial property and know-how :Y;\1J<b1  
无形资产-商标权 Intangible assets - trademark rights Nt# a_  
无形资产-土地使用权 Intangible assets - land use rights r 2L=gI  
无形资产-商誉 Intangible assets - goodwill