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會(huì )計常用資產(chǎn)類(lèi)詞匯
為了幫助大家會(huì )計行業(yè)的大家熟悉英語(yǔ)，小編整理了一些會(huì )計常用英語(yǔ)詞匯，希望能對大家有所幫助!
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
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
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 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
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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