会计常用资产类词汇

2017-03-29 00:00:00云梦 职业英语

  为了帮助大家会计行业的大家熟悉英语,小编整理了一些会计常用英语词汇,希望能对大家有所帮助!

  其他货币资金 other cash and cash equivalents

  外埠存款 other city cash in bank

  银行本票 cashier''s cheque

  银行汇票 bank draft

  信用卡 credit card

  信用证保证金 l/c guarantee deposits

  存出投资款 refundable deposits

  短期投资 short-term investments

  股票 short-term investments - stock

  债券 short-term investments - corporate bonds

  基金 short-term investments - corporate funds

  无形资产 intangible assets

  专利权 patents

  非专利技术 non-patents

  商标权 trademarks, trade names

  著作权 copyrights

  土地使用权 tenure

  商誉 goodwill

  无形资产减值准备 intangible assets depreciation reserves

  专利权减值准备 patent rights depreciation reserves

  商标权减值准备 trademark rights depreciation reserves

  未确认融资费用 unacknowledged financial charges

  待处理财产损溢 wait deal assets loss or income

  资产类 assets

  流动资产 current assets

  货币资金 cash and cash equivalents

  现金 cash

  银行存款 cash in bank

  其他 short-term investments - other

  短期投资跌价准备 short-term investments falling price reserves

  应收款 account receivable

  应收票据 note receivable

  银行承兑汇票 bank acceptance

  商业承兑汇票 trade acceptance

  应收股利 dividend receivable

  应收利息 interest receivable

  应收账款 account receivable

  其他应收款 other notes receivable

  坏账准备 bad debt reserves

  预付账款 advance money

  应收补贴款 cover deficit by state subsidies of receivable

  库存资产 inventories

  物资采购 supplies purchasing

  原材料 raw materials

  包装物 wrappage

  低值易耗品 low-value consumption goods

  材料成本差异 materials cost variance

  自制半成品 semi-finished goods

  库存商品 finished goods

  商品进销差价 differences between purchasing and selling price

  委托加工物资 work in process - outsourced

  委托代销商品 trust to and sell the goods on a commission basis

  受托代销商品 commissioned and sell the goods on a commission basis

  存货跌价准备 inventory falling price reserves

  分期收款发出商品 collect money and send out the goods by stages

  待摊费用 deferred and prepaid expenses

  长期投资 long-term investment

  长期股权投资 long-term investment on stocks

  股票投资 investment on stocks

  其他股权投资 other investment on stocks

  长期债权投资 long-term investment on bonds

  债券投资 investment on bonds

  其他债权投资 other investment on bonds

  长期投资减值准备 long-term investments depreciation reserves

  股权投资减值准备 stock rights investment depreciation reserves

  债权投资减值准备 bcreditor''s rights investment depreciation reserves

  委托贷款 entrust loans

  本金 principal

  利息 interest

  减值准备 depreciation reserves

  固定资产 fixed assets

  房屋 building

  建筑物 structure

  机器设备 machinery equipment

  运输设备 transportation facilities

  工具器具 instruments and implement

  累计折旧 accumulated depreciation

  固定资产减值准备 fixed assets depreciation reserves

  房屋、建筑物减值准备 building/structure depreciation reserves

  机器设备减值准备 machinery equipment depreciation reserves

  工程物资 project goods and material

  专用材料 special-purpose material

  专用设备 special-purpose equipment

  预付大型设备款 prepayments for equipment

  为生产准备的工具及器具 preparative instruments and implement for fabricate

  在建工程 construction-in-process

  安装工程 erection works

  在安装设备 erecting equipment-in-process

  技术改造工程 technical innovation project

  大修理工程 general overhaul project

  在建工程减值准备 construction-in-process depreciation reserves

  固定资产清理 liquidation of fixed assets

  待处理财产损溢 wait deal assets loss or income

  待处理流动资产损溢 wait deal intangible assets loss or income

  待处理固定资产损溢 wait deal fixed assets loss or income

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