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會計常用資產類詞匯

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,我整理了壹些會計常用英語詞匯,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

 建築物 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、建築物減值準備 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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