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注會(huì)考試英文測(cè)試詞匯整理（二）
自制半成品 Self-manufactured goods
庫存商品 Finished goods
商品進(jìn)銷差價(jià) Difference between purchase & sales of commodities
委托加工物資 Consigned processiong material
委托代銷商品 Consignment-out
受托代銷商品 Consignment-in
分期收款發(fā)出商品 Goods on instalment sales
存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks
待攤費(fèi)用 Prepaid expenses
待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets
待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets
委托貸款-本金 Consignment loan - principle
委托貸款-利息 Consignment loan - interest
委托貸款-減值準(zhǔn)備 Consignment loan - provision
固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings
固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery
固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures
固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles
累計(jì)折舊 Accumulated depreciation
固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設(shè)備 Project material - specific equipment
工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment
工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production
在建工程 Construction in progress
在建工程減值準(zhǔn)備 Impairment of construction in progress
固定資產(chǎn)清理 Disposal of fixed assets
無形資產(chǎn)-專利權(quán) Intangible assets - patent
無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how
無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights
無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights
無形資產(chǎn)-商譽(yù) Intangible assets - goodwill
責(zé)任編輯：第五種族精靈
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