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      會計常用資產(chǎn)類詞匯

      時間:2024-09-23 03:16:47 職業(yè)英語 我要投稿
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      會計常用資產(chǎn)類詞匯

        為了幫助大家會計行業(yè)的大家熟悉英語,小編整理了一些會計常用英語詞匯,希望能對大家有所幫助!

      會計常用資產(chǎn)類詞匯

        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

        無形資產(chǎn) intangible assets

        專利權(quán) patents

        非專利技術(shù) non-patents

        商標(biāo)權(quán) trademarks, trade names

        著作權(quán) copyrights

        土地使用權(quán) tenure

        商譽 goodwill

        無形資產(chǎn)減值準(zhǔn)備 intangible assets depreciation reserves

        專利權(quán)減值準(zhǔn)備 patent rights depreciation reserves

        商標(biāo)權(quán)減值準(zhǔn)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 assets

        流動資產(chǎn) current assets

        貨幣資金 cash and cash equivalents

        現(xiàn)金 cash

        銀行存款 cash in bank

        其他 short-term investments - other

        短期投資跌價準(zhǔn)備 short-term investments falling price reserves

        應(yīng)收款 account receivable

        應(yīng)收票據(jù) note receivable

        銀行承兌匯票 bank acceptance

        商業(yè)承兌匯票 trade acceptance

        應(yīng)收股利 dividend receivable

        應(yīng)收利息 interest receivable

        應(yīng)收賬款 account receivable

        其他應(yīng)收款 other notes receivable

        壞賬準(zhǔn)備 bad debt reserves

        預(yù)付賬款 advance money

        應(yīng)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

        商品進銷差價 differences between purchasing and selling price

        委托加工物資 work in process - outsourced

        委托代銷商品 trust to and sell the goods on a commission basis

        受托代銷商品 commissioned and sell the goods on a commission basis

        存貨跌價準(zhǔn)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

        長期投資 long-term investment

        長期股權(quán)投資 long-term investment on stocks

        股票投資 investment on stocks

        其他股權(quán)投資 other investment on stocks

        長期債權(quán)投資 long-term investment on bonds

        債券投資 investment on bonds

        其他債權(quán)投資 other investment on bonds

        長期投資減值準(zhǔn)備 long-term investments depreciation reserves

        股權(quán)投資減值準(zhǔn)備 stock rights investment depreciation reserves

        債權(quán)投資減值準(zhǔn)備 bcreditor''s rights investment depreciation reserves

        委托貸款 entrust loans

        本金 principal

        利息 interest

        減值準(zhǔn)備 depreciation reserves

        固定資產(chǎn) fixed assets

        房屋 building

        建筑物 structure

        機器設(shè)備 machinery equipment

        運輸設(shè)備 transportation facilities

        工具器具 instruments and implement

        累計折舊 accumulated depreciation

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

        房屋、建筑物減值準(zhǔn)備 building/structure depreciation reserves

        機器設(shè)備減值準(zhǔn)備 machinery equipment depreciation reserves

        工程物資 project goods and material

        專用材料 special-purpose material

        專用設(shè)備 special-purpose equipment

        預(yù)付大型設(shè)備款 prepayments for equipment

        為生產(chǎn)準(zhǔn)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(shè)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(zhǔn)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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