[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 :f%kkatO  
库存商品 Finished goods (CH6Q]Wi_!  
商品进销差价 Difference between purchase & sales of commodities r#_0_I1[  
委托加工物资 Consigned processiong material 7lAJ 0  
委托代销商品 Consignment-out {oF;ZM'r  
受托代销商品 Consignment-in #`U?,>2q  
分期收款发出商品 Goods on instalment sales a5O$he  
存货跌价准备 Provision for obsolete stocks {Y=k`t,  
待摊费用 Prepaid expenses VAjl?\}6  
待处理流动资产损益 Unsettled G/L on current assets WA1yA*S  
待处理固定资产损益 Unsettled G/L on fixed assets yS:w>xU @<  
委托贷款-本金 Consignment loan - principle !};Ll=dz  
委托贷款-利息 Consignment loan - interest N?#L{Yt  
委托贷款-减值准备 Consignment loan - provision ,3eN&  
固定资产-房屋建筑物 Fixed assets - Buildings ]Ol w6W?%  
固定资产-机器设备 Fixed assets - Plant and machinery Z+EZ</'(a  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^_V0irv  
固定资产-运输设备 Fixed assets - Automobiles d8R|0RZ  
累计折旧 Accumulated depreciation ^&y*=6C  
固定资产减值准备 Impairment of fixed assets ])bgUH
 
工程物资-专用材料 Project material - specific materials m@*aA}69  
工程物资-专用设备 Project material - specific equipment '@WBq!p  
工程物资-预付大型设备款 Project material - prepaid for equipment 5 8L@:>"  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production PY4a3dp U  
在建工程 Construction in progress 3D5adI<aq"  
在建工程减值准备 Impairment of construction in progress R
h T:]  
固定资产清理 Disposal of fixed assets 23K#9!3  
无形资产-专利权 Intangible assets - patent - :Fr($^  
无形资产-非专利技术 Intangible assets - industrial property and know-how 2XV|(  
无形资产-商标权 Intangible assets - trademark rights z #|Auc0  
无形资产-土地使用权 Intangible assets - land use rights $sb@*K}:4  
无形资产-商誉 Intangible assets - goodwill