[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 2CneR
KQy  
库存商品 Finished goods X{ OWDy  
商品进销差价 Difference between purchase & sales of commodities jX(hBnGW  
委托加工物资 Consigned processiong material /F(n%8)Yq  
委托代销商品 Consignment-out H:~u(N  
受托代销商品 Consignment-in c;fLM`{*  
分期收款发出商品 Goods on instalment sales w^$C\bCbh  
存货跌价准备 Provision for obsolete stocks "J=Cy@SSa  
待摊费用 Prepaid expenses .kn2M&P>=  
待处理流动资产损益 Unsettled G/L on current assets WvSm !W  
待处理固定资产损益 Unsettled G/L on fixed assets f5FEHyj|  
委托贷款-本金 Consignment loan - principle nPqpat`E  
委托贷款-利息 Consignment loan - interest Fb=uN   
委托贷款-减值准备 Consignment loan - provision Q}KOb4D  
固定资产-房屋建筑物 Fixed assets - Buildings {\P%J:s#9  
固定资产-机器设备 Fixed assets - Plant and machinery # #2'QNN  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures EwA*  
固定资产-运输设备 Fixed assets - Automobiles >7%T%2N  
累计折旧 Accumulated depreciation b \ln XN  
固定资产减值准备 Impairment of fixed assets 3?I!  
工程物资-专用材料 Project material - specific materials 31alQ\TH  
工程物资-专用设备 Project material - specific equipment o5NmNOXm  
工程物资-预付大型设备款 Project material - prepaid for equipment e5P9P%1w  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production hr6j+p:  
在建工程 Construction in progress ,aC}0t  
在建工程减值准备 Impairment of construction in progress k4{|Xn  
固定资产清理 Disposal of fixed assets j&'6|s{  
无形资产-专利权 Intangible assets - patent 'ET];iZ2  
无形资产-非专利技术 Intangible assets - industrial property and know-how PQ[?zNrSV  
无形资产-商标权 Intangible assets - trademark rights RO,TNS~  
无形资产-土地使用权 Intangible assets - land use rights %HoD)OJe  
无形资产-商誉 Intangible assets - goodwill