[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 n3|~X/I  
库存商品 Finished goods "]NQTUb;  
商品进销差价 Difference between purchase & sales of commodities 3mm`8!R  
委托加工物资 Consigned processiong material vy"L sr3  
委托代销商品 Consignment-out QOF;j#H^  
受托代销商品 Consignment-in PO%]Jme  
分期收款发出商品 Goods on instalment sales EhD|\WLx!  
存货跌价准备 Provision for obsolete stocks nL:vRJr-$  
待摊费用 Prepaid expenses ^g[])2",  
待处理流动资产损益 Unsettled G/L on current assets uRL3v01?H0  
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle >6kWmXK[  
委托贷款-利息 Consignment loan - interest .y\HQ^ j  
委托贷款-减值准备 Consignment loan - provision ,F-tvSc\Q  
固定资产-房屋建筑物 Fixed assets - Buildings Qs?+vk?*h  
固定资产-机器设备 Fixed assets - Plant and machinery .e"jnP~  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Sm Ei _u]'  
固定资产-运输设备 Fixed assets - Automobiles !gk\h  
累计折旧 Accumulated depreciation ,j

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固定资产减值准备 Impairment of fixed assets fFd9D=EW.  
工程物资-专用材料 Project material - specific materials Wig0OZj  
工程物资-专用设备 Project material - specific equipment tm|lqa  
工程物资-预付大型设备款 Project material - prepaid for equipment 7K;dVB  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Asn0&Ys4  
在建工程 Construction in progress =:g^_Hy  
在建工程减值准备 Impairment of construction in progress eY(usK  
固定资产清理 Disposal of fixed assets KOmP-q=6  
无形资产-专利权 Intangible assets - patent 4KM$QHS5{  
无形资产-非专利技术 Intangible assets - industrial property and know-how & 9]KkY=  
无形资产-商标权 Intangible assets - trademark rights KqSa"76R  
无形资产-土地使用权 Intangible assets - land use rights bNaUzM!,H  
无形资产-商誉 Intangible assets - goodwill