中国注册会计师考试英文测试词汇整理2

　　自制半成品 Self-manufactured goods

　　库存商品 Finished goods

　　商品进销差价 Difference between purchase & sales of commodities

　　委托加工物资 Consigned processiong material

　　委托代销商品 Consignment-out

　　受托代销商品 Consignment-in

　　分期收款发出商品 Goods on instalment sales

　　存货跌价准备 Provision for obsolete stocks

　　待摊费用 Prepaid expenses

　　待处理流动资产损益 Unsettled G/L on current assets

　　待处理固定资产损益 Unsettled G/L on fixed assets

　　委托贷款-本金 Consignment loan - principle

　　委托贷款-利息 Consignment loan - interest

　　委托贷款-减值准备 Consignment loan - provision

　　固定资产-房屋建筑物 Fixed assets - Buildings

　　固定资产-机器设备 Fixed assets - Plant and machinery

　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

　　固定资产-运输设备 Fixed assets - Automobiles

　　累计折旧 Accumulated depreciation

　　固定资产减值准备 Impairment of fixed assets

　　工程物资-专用材料 Project material - specific materials

　　工程物资-专用设备 Project material - specific equipment

　　工程物资-预付大型设备款 Project material - prepaid for equipment

　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production

　　在建工程 Construction in progress

　　在建工程减值准备 Impairment of construction in progress

　　固定资产清理 Disposal of fixed assets

　　无形资产-专利权 Intangible assets - patent

　　无形资产-非专利技术 Intangible assets - industrial property and know-how

　　无形资产-商标权 Intangible assets - trademark rights

　　无形资产-土地使用权 Intangible assets - land use rights

　　无形资产-商誉 Intangible assets - goodwill