[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 FB %- $  
库存商品 Finished goods RNt9Qdr4y  
商品进销差价 Difference between purchase & sales of commodities {vQ:4O!:  
委托加工物资 Consigned processiong material 8d&%H,  
委托代销商品 Consignment-out D&qJ@PR  
受托代销商品 Consignment-in F45-M[z  
分期收款发出商品 Goods on instalment sales 20I/En  
存货跌价准备 Provision for obsolete stocks pnXwE-c_  
待摊费用 Prepaid expenses L-%'jR  
待处理流动资产损益 Unsettled G/L on current assets }i^$ li@  
待处理固定资产损益 Unsettled G/L on fixed assets 1\g r ;b  
委托贷款-本金 Consignment loan - principle )4>7X)j>  
委托贷款-利息 Consignment loan - interest AHHV\ r  
委托贷款-减值准备 Consignment loan - provision yR"mRy1  
固定资产-房屋建筑物 Fixed assets - Buildings =q*c}8R_0  
固定资产-机器设备 Fixed assets - Plant and machinery R\]C;@J<  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures DVDzYR**4  
固定资产-运输设备 Fixed assets - Automobiles rbl^ aik  
累计折旧 Accumulated depreciation Z*=$n_ G  
固定资产减值准备 Impairment of fixed assets 3rR1/\  
工程物资-专用材料 Project material - specific materials .hnq>R\  
工程物资-专用设备 Project material - specific equipment %"WhD'*z}  
工程物资-预付大型设备款 Project material - prepaid for equipment [X*u`J  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production s'bTP(wl9  
在建工程 Construction in progress 1-E utq  
在建工程减值准备 Impairment of construction in progress )KGz -!1c  
固定资产清理 Disposal of fixed assets Pz0TAb  
无形资产-专利权 Intangible assets - patent 8s %Yu dW  
无形资产-非专利技术 Intangible assets - industrial property and know-how ls~9qkAyLx  
无形资产-商标权 Intangible assets - trademark rights ,H1K
sN  
无形资产-土地使用权 Intangible assets - land use rights k=&n>P  
无形资产-商誉 Intangible assets - goodwill