[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 `[)!4Jb  
库存商品 Finished goods 7.mYzl-F(  
商品进销差价 Difference between purchase & sales of commodities =Ch^;Wyt  
委托加工物资 Consigned processiong material 2gasH11M  
委托代销商品 Consignment-out ,1K`w:uhS  
受托代销商品 Consignment-in L'?7~Cdls  
分期收款发出商品 Goods on instalment sales C@o8C%o  
存货跌价准备 Provision for obsolete stocks 4*U5o!w1{  
待摊费用 Prepaid expenses Xp67l!{v  
待处理流动资产损益 Unsettled G/L on current assets te[#FF3{  
待处理固定资产损益 Unsettled G/L on fixed assets I4"(4u@P  
委托贷款-本金 Consignment loan - principle >0X_UDAWz  
委托贷款-利息 Consignment loan - interest <u_vL WS  
委托贷款-减值准备 Consignment loan - provision uh<e-;vU  
固定资产-房屋建筑物 Fixed assets - Buildings JG
HQzC  
固定资产-机器设备 Fixed assets - Plant and machinery Q\W?qB_  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -F$v`|(O+  
固定资产-运输设备 Fixed assets - Automobiles \{EYkk0]  
累计折旧 Accumulated depreciation {j8M78}3  
固定资产减值准备 Impairment of fixed assets Ee3-oHa  
工程物资-专用材料 Project material - specific materials x DiGN Jc  
工程物资-专用设备 Project material - specific equipment ;Yve m  
工程物资-预付大型设备款 Project material - prepaid for equipment \\Z Ci`O  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `B$rr4_  
在建工程 Construction in progress c5em*qCw$  
在建工程减值准备 Impairment of construction in progress ,,c+R?D  
固定资产清理 Disposal of fixed assets Y"Ut  
无形资产-专利权 Intangible assets - patent }'p"q)  
无形资产-非专利技术 Intangible assets - industrial property and know-how hLICu[LC?  
无形资产-商标权 Intangible assets - trademark rights 9;7|MPbR  
无形资产-土地使用权 Intangible assets - land use rights 64UrD{$o  
无形资产-商誉 Intangible assets - goodwill