[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 }` <DKO/  
库存商品 Finished goods ?<Mx*l  
商品进销差价 Difference between purchase & sales of commodities dqFp"
Xe"%  
委托加工物资 Consigned processiong material L2%D$!9  
委托代销商品 Consignment-out K7i@7  
受托代销商品 Consignment-in @
V^5_K  
分期收款发出商品 Goods on instalment sales q:vGGK^  
存货跌价准备 Provision for obsolete stocks 4|4[3Ye7u:  
待摊费用 Prepaid expenses 79h'sp6;  
待处理流动资产损益 Unsettled G/L on current assets oc[z dIk  
待处理固定资产损益 Unsettled G/L on fixed assets _|;{{8*?  
委托贷款-本金 Consignment loan - principle ^U,Dx  
委托贷款-利息 Consignment loan - interest [b~+VeP+p4  
委托贷款-减值准备 Consignment loan - provision 3l$D%y  
固定资产-房屋建筑物 Fixed assets - Buildings j}fSz)`i  
固定资产-机器设备 Fixed assets - Plant and machinery }n"gX>e~  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures =&DuQvN,  
固定资产-运输设备 Fixed assets - Automobiles 5%@~"YCo  
累计折旧 Accumulated depreciation OE_V6Er  
固定资产减值准备 Impairment of fixed assets j
I<_(T  
工程物资-专用材料 Project material - specific materials Wo,93]  
工程物资-专用设备 Project material - specific equipment wb##|XyK<c  
工程物资-预付大型设备款 Project material - prepaid for equipment <@0S]jy  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production f=7[GZoDn  
在建工程 Construction in progress w")m]LV  
在建工程减值准备 Impairment of construction in progress 4C*0MV  
固定资产清理 Disposal of fixed assets Oa M~rze  
无形资产-专利权 Intangible assets - patent 8CH9&N5W5t  
无形资产-非专利技术 Intangible assets - industrial property and know-how "}oo`+]Cq  
无形资产-商标权 Intangible assets - trademark rights kN 0N18E  
无形资产-土地使用权 Intangible assets - land use rights u0qTP]  
无形资产-商誉 Intangible assets - goodwill