[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 D`3m% O (?  
库存商品 Finished goods W0eb9g`s  
商品进销差价 Difference between purchase & sales of commodities 92+LY]jS  
委托加工物资 Consigned processiong material tUl#sqN_{  
委托代销商品 Consignment-out aS?A3h4WM_  
受托代销商品 Consignment-in ?!1K@/!  
分期收款发出商品 Goods on instalment sales A:F *Y%ZW  
存货跌价准备 Provision for obsolete stocks ^R\0<\'  
待摊费用 Prepaid expenses pZz?c/h-  
待处理流动资产损益 Unsettled G/L on current assets j}Lt"r2F  
待处理固定资产损益 Unsettled G/L on fixed assets EY;C5P4  
委托贷款-本金 Consignment loan - principle wI\v5&X-B  
委托贷款-利息 Consignment loan - interest k'Fc:T8:~5  
委托贷款-减值准备 Consignment loan - provision }R*[7V9"  
固定资产-房屋建筑物 Fixed assets - Buildings "ZF:}y  
固定资产-机器设备 Fixed assets - Plant and machinery x2+%.$'  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ext`%$ U7  
固定资产-运输设备 Fixed assets - Automobiles <*0^X%Vf\  
累计折旧 Accumulated depreciation N~ g@  
固定资产减值准备 Impairment of fixed assets W}V L3s  
工程物资-专用材料 Project material - specific materials \D>vdn"Lx  
工程物资-专用设备 Project material - specific equipment Y~(
#_K  
工程物资-预付大型设备款 Project material - prepaid for equipment a)GLz  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ZWaHG_ U)  
在建工程 Construction in progress ?e9Acc`G5  
在建工程减值准备 Impairment of construction in progress  Ko9"mHNB  
固定资产清理 Disposal of fixed assets #+V-65v  
无形资产-专利权 Intangible assets - patent O]RP?'vO  
无形资产-非专利技术 Intangible assets - industrial property and know-how 3{ i'8  
无形资产-商标权 Intangible assets - trademark rights |,L_d2lb  
无形资产-土地使用权 Intangible assets - land use rights w+gA3Dg  
无形资产-商誉 Intangible assets - goodwill