注会英语(剩下部分).docVIP

　　包装物 Packing materials 　　低值易耗品 Low value consumbles 　　材料成本差异 Material cost difference 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 　无形资产减值准备 Impairment of intangible assets 　　长期待摊费用 Deferred assets 　　未确认融资费用 Unrecognized finance fees 　　其他长期资产 Other long term assets 　　递延税款借项 Deferred assets debits 　　应付票据 Notes payable 　　应付帐款 Trade creditors 　　预收帐款 Adanvances from customers 　　代销商品款 Consignment-in payables 　　其他应交款 Other payable to government 　　其他应付款 Other creditors 　　应付股利 Proposed dividends 　　待转资产价值 Donated assets 　　预计负债 Accrued liabilities 　　应付短期债券 Short-term debentures payable 　　其他流动负债 Other current liabilities 　　预提费用 Accrue