[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 y(&Ac[foS}  
库存商品 Finished goods >Q/Dk7#  
商品进销差价 Difference between purchase & sales of commodities ebq4g387X  
委托加工物资 Consigned processiong material }#J/fa9 !  
委托代销商品 Consignment-out ,bd_:  
受托代销商品 Consignment-in 2|,VqVb  
分期收款发出商品 Goods on instalment sales u y+pP!<  
存货跌价准备 Provision for obsolete stocks dveiQ  
待摊费用 Prepaid expenses lk!@?  
待处理流动资产损益 Unsettled G/L on current assets I|OoRq  
待处理固定资产损益 Unsettled G/L on fixed assets j+!v}*I![  
委托贷款-本金 Consignment loan - principle G)YcJv7  
委托贷款-利息 Consignment loan - interest @c#(.=  
委托贷款-减值准备 Consignment loan - provision >usL*b0%  
固定资产-房屋建筑物 Fixed assets - Buildings ZC?Xqp  
固定资产-机器设备 Fixed assets - Plant and machinery >sF)BoLc  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures b'y%n  
固定资产-运输设备 Fixed assets - Automobiles lFkR=!?=  
累计折旧 Accumulated depreciation H::bwn`Vc  
固定资产减值准备 Impairment of fixed assets 9^x> 3Bo  
工程物资-专用材料 Project material - specific materials ye97!nIg@  
工程物资-专用设备 Project material - specific equipment $:6!H:ty  
工程物资-预付大型设备款 Project material - prepaid for equipment "N;EL0=  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production YQ}o?Q$z  
在建工程 Construction in progress ~rm_vo  
在建工程减值准备 Impairment of construction in progress [KQi.u  
固定资产清理 Disposal of fixed assets &[9709 (=  
无形资产-专利权 Intangible assets - patent
t:S+%u U  
无形资产-非专利技术 Intangible assets - industrial property and know-how gr{ DWCK  
无形资产-商标权 Intangible assets - trademark rights ta0|^KAA  
无形资产-土地使用权 Intangible assets - land use rights _GPe<H  
无形资产-商誉 Intangible assets - goodwill