[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 0>]&9'cn  
库存商品 Finished goods Kv<mDA!  
商品进销差价 Difference between purchase & sales of commodities ~l{Qz0&
  
委托加工物资 Consigned processiong material i~R+g3oi  
委托代销商品 Consignment-out &^uaoB0  
受托代销商品 Consignment-in <F"G~.^ *s  
分期收款发出商品 Goods on instalment sales 2tCw{Om*  
存货跌价准备 Provision for obsolete stocks w"#rwV&  
待摊费用 Prepaid expenses ^N 4Y*NtV7  
待处理流动资产损益 Unsettled G/L on current assets </?ef&  
待处理固定资产损益 Unsettled G/L on fixed assets o@]n<ZYo  
委托贷款-本金 Consignment loan - principle {?EmO+![}  
委托贷款-利息 Consignment loan - interest /C5py&#-I  
委托贷款-减值准备 Consignment loan - provision _`0DO4IU  
固定资产-房屋建筑物 Fixed assets - Buildings VM\\.L  
固定资产-机器设备 Fixed assets - Plant and machinery pGyk61  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 'zT7$ .L  
固定资产-运输设备 Fixed assets - Automobiles .;.Zbhm  
累计折旧 Accumulated depreciation NYs<`6P:Y  
固定资产减值准备 Impairment of fixed assets #o9CC)q5G  
工程物资-专用材料 Project material - specific materials :(tK
c3 z  
工程物资-专用设备 Project material - specific equipment T4gfQ6#  
工程物资-预付大型设备款 Project material - prepaid for equipment B4+c3M\$V  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production TBba3%  
在建工程 Construction in progress Qz%q#4Zb  
在建工程减值准备 Impairment of construction in progress QZa^Cng~  
固定资产清理 Disposal of fixed assets GC3d7  
无形资产-专利权 Intangible assets - patent 8m `Y  
无形资产-非专利技术 Intangible assets - industrial property and know-how 0Js5 ' 9}H  
无形资产-商标权 Intangible assets - trademark rights -f1}N|hy  
无形资产-土地使用权 Intangible assets - land use rights  E<0Mluk  
无形资产-商誉 Intangible assets - goodwill