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      1. 會計常用資產類詞匯

        時間:2024-09-23 03:16:47 職業英語 我要投稿
        • 相關推薦

        會計常用資產類詞匯

          為了幫助大家會計行業的大家熟悉英語,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 intangible assets

          專利權 patents

          非專利技術 non-patents

          商標權 trademarks, trade names

          著作權 copyrights

          土地使用權 tenure

          商譽 goodwill

          無形資產減值準備 intangible assets depreciation reserves

          專利權減值準備 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

          待處理財產損溢 wait deal assets loss or income

          資產類 assets

          流動資產 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 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

          存貨跌價準備 inventory falling price reserves

          分期收款發出商品 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 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

          專用材料 special-purpose material

          專用設備 special-purpose equipment

          預付大型設備款 prepayments for equipment

          為生產準備的工具及器具 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

          固定資產清理 liquidation of fixed assets

          待處理財產損溢 wait deal assets loss or income

          待處理流動資產損溢 wait deal intangible assets loss or income

          待處理固定資產損溢 wait deal fixed assets loss or income

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