[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 u+]zi"k^s  
库存商品 Finished goods @+xQj.jNC  
商品进销差价 Difference between purchase & sales of commodities v>,XJ7P  
委托加工物资 Consigned processiong material qU}[(9~Ru  
委托代销商品 Consignment-out 
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受托代销商品 Consignment-in Dd*C?6  
分期收款发出商品 Goods on instalment sales _ H-Lt{k  
存货跌价准备 Provision for obsolete stocks ]WS 7l@  
待摊费用 Prepaid expenses J[^-k!9M  
待处理流动资产损益 Unsettled G/L on current assets "Aynt_a.
 
待处理固定资产损益 Unsettled G/L on fixed assets #e=[W))  
委托贷款-本金 Consignment loan - principle wy7f7zIa  
委托贷款-利息 Consignment loan - interest 8garRB{  
委托贷款-减值准备 Consignment loan - provision >OQ<wO 6  
固定资产-房屋建筑物 Fixed assets - Buildings XX+4X*(o  
固定资产-机器设备 Fixed assets - Plant and machinery RxAZ<8T_  
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4kIy4x'*  
固定资产-运输设备 Fixed assets - Automobiles j_k!9"bt  
累计折旧 Accumulated depreciation 5YRa2 #d  
固定资产减值准备 Impairment of fixed assets 1v`*%95  
工程物资-专用材料 Project material - specific materials w|NLK
 
工程物资-专用设备 Project material - specific equipment T8v>J
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工程物资-预付大型设备款 Project material - prepaid for equipment .(! $j-B  
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .}^m8
PP  
在建工程 Construction in progress WzF/wzR  
在建工程减值准备 Impairment of construction in progress `CRW2^g  
固定资产清理 Disposal of fixed assets ,}J(&  
无形资产-专利权 Intangible assets - patent \h:$q E7  
无形资产-非专利技术 Intangible assets - industrial property and know-how |A"zxNeS"  
无形资产-商标权 Intangible assets - trademark rights ]@
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无形资产-土地使用权 Intangible assets - land use rights 7%C6gU!r  
无形资产-商誉 Intangible assets - goodwill