[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 ic]tUOC:  
库存商品 Finished goods 'kg]|"M  
商品进销差价 Difference between purchase & sales of commodities :
9 iOuu  
委托加工物资 Consigned processiong material cYwC,\uF  
委托代销商品 Consignment-out j% USu+&  
受托代销商品 Consignment-in Cz);mOb%M%  
分期收款发出商品 Goods on instalment sales #M^Yh?~%w  
存货跌价准备 Provision for obsolete stocks [O+^eE6h  
待摊费用 Prepaid expenses S1= JdN  
待处理流动资产损益 Unsettled G/L on current assets 2[&-y[1  
待处理固定资产损益 Unsettled G/L on fixed assets ^}7t:  
委托贷款-本金 Consignment loan - principle p+sPCF  
委托贷款-利息 Consignment loan - interest F4< 2.V)#-  
委托贷款-减值准备 Consignment loan - provision wYMX1=  
固定资产-房屋建筑物 Fixed assets - Buildings ?| LB:8  
固定资产-机器设备 Fixed assets - Plant and machinery s
1\BjSzk  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 8Pdn w/W  
固定资产-运输设备 Fixed assets - Automobiles DD$Pr&~=  
累计折旧 Accumulated depreciation /N{@g.edL  
固定资产减值准备 Impairment of fixed assets Bpo68%dx89  
工程物资-专用材料 Project material - specific materials v_h*:c  
工程物资-专用设备 Project material - specific equipment HeifFJn  
工程物资-预付大型设备款 Project material - prepaid for equipment u&_U CJ
Cf  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r4ttEJ-jG  
在建工程 Construction in progress Ahbu
>LPk  
在建工程减值准备 Impairment of construction in progress 5"~^;O  
固定资产清理 Disposal of fixed assets _%TeTNY#  
无形资产-专利权 Intangible assets - patent ~d `4W<1a  
无形资产-非专利技术 Intangible assets - industrial property and know-how "3oU (RA  
无形资产-商标权 Intangible assets - trademark rights gG;W:vR}l  
无形资产-土地使用权 Intangible assets - land use rights 8 (h  
无形资产-商誉 Intangible assets - goodwill