[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 4oLrCQZ\  
库存商品 Finished goods =iy%;>I`  
商品进销差价 Difference between purchase & sales of commodities `[V]xP%V  
委托加工物资 Consigned processiong material SP9_s7LL  
委托代销商品 Consignment-out tk4~ 8  
受托代销商品 Consignment-in H kDT14 `&  
分期收款发出商品 Goods on instalment sales QK-_~9V  
存货跌价准备 Provision for obsolete stocks wmFI?   
待摊费用 Prepaid expenses Wa~'p+<c~b  
待处理流动资产损益 Unsettled G/L on current assets heiIb|z  
待处理固定资产损益 Unsettled G/L on fixed assets Le"$ksu>  
委托贷款-本金 Consignment loan - principle HT/zcd)}#  
委托贷款-利息 Consignment loan - interest G S-@drZp_  
委托贷款-减值准备 Consignment loan - provision h^ ex?  
固定资产-房屋建筑物 Fixed assets - Buildings }6}Gj8Nb  
固定资产-机器设备 Fixed assets - Plant and machinery xZt]s3?  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %-?HC
jT  
固定资产-运输设备 Fixed assets - Automobiles '7Dg+a^x7  
累计折旧 Accumulated depreciation me@4lHBR  
固定资产减值准备 Impairment of fixed assets {20^abUAS  
工程物资-专用材料 Project material - specific materials +_uT1PsBY  
工程物资-专用设备 Project material - specific equipment
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bm  
工程物资-预付大型设备款 Project material - prepaid for equipment Kx?3]  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $trvNbco  
在建工程 Construction in progress F*hOa|7/  
在建工程减值准备 Impairment of construction in progress siw } }}  
固定资产清理 Disposal of fixed assets w\KO1 Ob  
无形资产-专利权 Intangible assets - patent ),5^bl/  
无形资产-非专利技术 Intangible assets - industrial property and know-how Cul^b_UmP#  
无形资产-商标权 Intangible assets - trademark rights )BudV zg  
无形资产-土地使用权 Intangible assets - land use rights ,EW-21  
无形资产-商誉 Intangible assets - goodwill