會(huì )計常用英語(yǔ)詞匯

　　導語(yǔ)：今天小編整理了一些關(guān)于會(huì )計常用的英語(yǔ)詞匯，很實(shí)用哦，有需要的同學(xué)可以mark起來(lái)，希望可以幫助到大家。

　　帳目名詞

　　一、 資產(chǎn)類(lèi) assets

　　流動(dòng)資產(chǎn) current assets

　　貨幣資金 cash and cash equivalents

　　現金 cash

　　銀行存款 cash in bank

　　其他貨幣資金 other cash and cash equivalents

　　外埠存款 other city cash in bank

　　銀行本票 cashier''s cheque

　　銀行匯票 bank draft

　　信用卡 credit card

　　信用證保證金 l/c guarantee deposits

　　存出投資款 refundable deposits

　　短期投資 short-term investments

　　股票 short-term investments - stock

　　債券 short-term investments - corporate bonds

　　基金 short-term investments - corporate funds

　　其他 short-term investments - other

　　短期投資跌價(jià)準備 short-term investments falling price reserves

　　應收款 account receivable

　　應收票據 note receivable

　　銀行承兌匯票 bank acceptance

　　商業(yè)承兌匯票 trade acceptance

　　應收股利 dividend receivable

　　應收利息 interest receivable

　　應收賬款 account receivable

　　其他應收款 other notes receivable

　　壞賬準備 bad debt reserves

　　預付賬款 advance money

　　應收補貼款 cover deficit by state subsidies of receivable

　　庫存資產(chǎn) inventories

　　物資采購 supplies purchasing

　　原材料 raw materials

　　包裝物 wrappage

　　低值易耗品 low-value consumption goods

　　材料成本差異 materials cost variance

　　自制半成品 semi-finished goods

　　庫存商品 finished goods

　　商品進(jìn)銷(xiāo)差價(jià) differences between purchasing and selling price

　　委托加工物資 work in process - outsourced

　　委托代銷(xiāo)商品 trust to and sell the goods on a commission basis

　　受托代銷(xiāo)商品 commissioned and sell the goods on a commission basis

　　存貨跌價(jià)準備 inventory falling price reserves

　　分期收款發(fā)出商品 collect money and send out the goods by stages

　　待攤費用 deferred and prepaid expenses

　　長(cháng)期投資 long-term investment

　　長(cháng)期股權投資 long-term investment on stocks

　　股票投資 investment on stocks

　　其他股權投資 other investment on stocks

　　長(cháng)期債權投資 long-term investment on bonds

　　債券投資 investment on bonds

　　其他債權投資 other investment on bonds

　　長(cháng)期投資減值準備 long-term investments depreciation reserves

　　股權投資減值準備 stock rights investment depreciation reserves

　　債權投資減值準備 bcreditor''s rights investment depreciation reserves

　　委托貸款 entrust loans

　　本金 principal

　　利息 interest

　　減值準備 depreciation reserves

　　固定資產(chǎn) fixed assets

　　房屋 building

　　建筑物 structure

　　機器設備 machinery equipment

　　運輸設備 transportation facilities

　　工具器具 instruments and implement

　　累計折舊 accumulated depreciation

　　固定資產(chǎn)減值準備 fixed assets depreciation reserves

　　房屋、建筑物減值準備 building/structure depreciation reserves

　　機器設備減值準備 machinery equipment depreciation reserves

　　工程物資 project goods and material

　　專(zhuān)用材料 special-purpose material

　　專(zhuān)用設備 special-purpose equipment

　　預付大型設備款 prepayments for equipment

　　為生產(chǎn)準備的工具及器具 preparative instruments and implement for fabricate

　　在建工程 construction-in-process

　　安裝工程 erection works

　　在安裝設備 erecting equipment-in-process

　　技術(shù)改造工程 technical innovation project

　　大修理工程 general overhaul project

　　在建工程減值準備 construction-in-process depreciation reserves

　　固定資產(chǎn)清理 liquidation of fixed assets

　　無(wú)形資產(chǎn) intangible assets

　　專(zhuān)利權 patents

　　非專(zhuān)利技術(shù) non-patents

　　商標權 trademarks, trade names

　　著(zhù)作權 copyrights

　　土地使用權 tenure

　　商譽(yù) goodwill

　　無(wú)形資產(chǎn)減值準備 intangible assets depreciation reserves

　　專(zhuān)利權減值準備 patent rights depreciation reserves

　　商標權減值準備 trademark rights depreciation reserves

　　未確認融資費用 unacknowledged financial charges

　　待處理財產(chǎn)損溢 wait deal assets loss or income

　　待處理財產(chǎn)損溢 wait deal assets loss or income

　　待處理流動(dòng)資產(chǎn)損溢 wait deal intangible assets loss or income

　　待處理固定資產(chǎn)損溢 wait deal fixed assets loss or income

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