[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 
LM,fwAX  
库存商品 Finished goods [e4![G&y`  
商品进销差价 Difference between purchase & sales of commodities g
6' !v  
委托加工物资 Consigned processiong material $p6N|p  
委托代销商品 Consignment-out 5:gj&jt;)7  
受托代销商品 Consignment-in .H;B=nd*  
分期收款发出商品 Goods on instalment sales ;L6Xs_L~  
存货跌价准备 Provision for obsolete stocks T_ ^C#>  
待摊费用 Prepaid expenses r,'O).7  
待处理流动资产损益 Unsettled G/L on current assets |`]oc,1h@  
待处理固定资产损益 Unsettled G/L on fixed assets QrS$P09=\  
委托贷款-本金 Consignment loan - principle ~iTxv_\=6u  
委托贷款-利息 Consignment loan - interest @ ^.*$E5  
委托贷款-减值准备 Consignment loan - provision cf*zejbw  
固定资产-房屋建筑物 Fixed assets - Buildings " 3y}F  
固定资产-机器设备 Fixed assets - Plant and machinery :('I)C  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?y_awoBd1  
固定资产-运输设备 Fixed assets - Automobiles vfbe$4mH  
累计折旧 Accumulated depreciation ;QPy:x3  
固定资产减值准备 Impairment of fixed assets .
uDM_ 34  
工程物资-专用材料 Project material - specific materials J:};n@<  
工程物资-专用设备 Project material - specific equipment d.\PS9l  
工程物资-预付大型设备款 Project material - prepaid for equipment M_&4]\PkCy  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production  i
G-N  
在建工程 Construction in progress SfDQ;1?  
在建工程减值准备 Impairment of construction in progress R+Lk~X^*l'  
固定资产清理 Disposal of fixed assets qY}Cg0[@g  
无形资产-专利权 Intangible assets - patent "?H+ u/ 8$  
无形资产-非专利技术 Intangible assets - industrial property and know-how dQ6GhS~  
无形资产-商标权 Intangible assets - trademark rights <IH*\q:7  
无形资产-土地使用权 Intangible assets - land use rights Tk+DPp^  
无形资产-商誉 Intangible assets - goodwill