[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 '@3hU|jO!  
库存商品 Finished goods 9axJ2J'g  
商品进销差价 Difference between purchase & sales of commodities 
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委托加工物资 Consigned processiong material U:M?Ji
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委托代销商品 Consignment-out AVyqtztQ  
受托代销商品 Consignment-in rLw,?  
分期收款发出商品 Goods on instalment sales ?PO~$dUc]  
存货跌价准备 Provision for obsolete stocks s"*zyLUUo  
待摊费用 Prepaid expenses 6HW<E~G'6  
待处理流动资产损益 Unsettled G/L on current assets Q?B5@J  
待处理固定资产损益 Unsettled G/L on fixed assets Ysz{~E'  
委托贷款-本金 Consignment loan - principle XI~2Vzht  
委托贷款-利息 Consignment loan - interest sZ/~pk  
委托贷款-减值准备 Consignment loan - provision Em N0K 'x  
固定资产-房屋建筑物 Fixed assets - Buildings }H&NR?Ax  
固定资产-机器设备 Fixed assets - Plant and machinery Eb7qM.Q] &  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #D XC6f  
固定资产-运输设备 Fixed assets - Automobiles 559znM=  
累计折旧 Accumulated depreciation y]xG@;4M  
固定资产减值准备 Impairment of fixed assets 7?:7}xb-  
工程物资-专用材料 Project material - specific materials p6$ QTx  
工程物资-专用设备 Project material - specific equipment )q&=x 2`  
工程物资-预付大型设备款 Project material - prepaid for equipment +/*g?Vt  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dq%7A=-  
在建工程 Construction in progress u.YPb@  
在建工程减值准备 Impairment of construction in progress Uc/MPCqZ  
固定资产清理 Disposal of fixed assets lpQsmd#  
无形资产-专利权 Intangible assets - patent 2-Y%W(bEzs  
无形资产-非专利技术 Intangible assets - industrial property and know-how j(HC^\Hi  
无形资产-商标权 Intangible assets - trademark rights T]l_B2.  
无形资产-土地使用权 Intangible assets - land use rights "Sz pFw  
无形资产-商誉 Intangible assets - goodwill