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注会考试英文测试词汇整理(二) [复制链接]

1#

注会考试英文测试词汇整理(二)

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

  外语教育网 for68

   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
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2#

我正寻找呢,你雪中送炭,谢谢
3#

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