[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 v/_  
库存商品 Finished goods \ kZ?
 
商品进销差价 Difference between purchase & sales of commodities !z>6Uf!{  
委托加工物资 Consigned processiong material *WuID2cOI  
委托代销商品 Consignment-out +U3DG$  
受托代销商品 Consignment-in }~L.qG  
分期收款发出商品 Goods on instalment sales :>5@cvc  
存货跌价准备 Provision for obsolete stocks -q

Ga]a  
待摊费用 Prepaid expenses P5UL4uyl  
待处理流动资产损益 Unsettled G/L on current assets uLV#SQ=bZN  
待处理固定资产损益 Unsettled G/L on fixed assets *}*FX+px)  
委托贷款-本金 Consignment loan - principle p>huRp^w  
委托贷款-利息 Consignment loan - interest (JOgy.5C~  
委托贷款-减值准备 Consignment loan - provision I`!<9OTBj  
固定资产-房屋建筑物 Fixed assets - Buildings LcTP#
 
固定资产-机器设备 Fixed assets - Plant and machinery )P sY($ &  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2GDD!w#!j  
固定资产-运输设备 Fixed assets - Automobiles *_d7E   
累计折旧 Accumulated depreciation 9P+-#B  
固定资产减值准备 Impairment of fixed assets t7aefV&_,  
工程物资-专用材料 Project material - specific materials XwJ7|cB  
工程物资-专用设备 Project material - specific equipment )AvN\sC  
工程物资-预付大型设备款 Project material - prepaid for equipment s*.hl.k.  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8)_XJ"9)G  
在建工程 Construction in progress fbe[@#:  
在建工程减值准备 Impairment of construction in progress J| w>a  
固定资产清理 Disposal of fixed assets ds<2I,t  
无形资产-专利权 Intangible assets - patent |IzPgC  
无形资产-非专利技术 Intangible assets - industrial property and know-how ) b (B  
无形资产-商标权 Intangible assets - trademark rights Hquc o  
无形资产-土地使用权 Intangible assets - land use rights 8.O8No:'&  
无形资产-商誉 Intangible assets - goodwill