2024年5月1日发(作者：在qq里怎么找qq邮箱)

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会计英语-资产类英语词汇中英文对照

高顿网校友情提示，最新安阳注册会计师协会网上公布相关会计英语-资产类英语词汇中英文对照等内

容总结如下：

会计英语：资产类英语词汇中英文对照

流动资产Currentassets

货币资金Cashandcashequivalents

现金Cash

银行存款Cashinbank

其他货币资金Othercashandcashequivalents

外埠存款OthercityCashinbank

银行本票Cashier'scheque

银行汇票Bankdraft

信用卡Creditcard

信用证保证金L/CGuaranteedeposits

存出投资款Refundabledeposits

短期投资Short-terminvestments

股票Short-terminvestments-stock

债券Short-terminvestments-corporatebonds

基金Short-terminvestments-corporatefunds

其他Short-terminvestments-other

短期投资跌价准备Short-terminvestmentsfallingpricereserves

应收款Accountreceivable

应收票据Notereceivable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

应收股利Dividendreceivable

应收利息Interestreceivable

应收账款Accountreceivable

其他应收款Othernotesreceivable

坏账准备Baddebtreserves

预付账款Advancemoney

应收补贴款Coverdeficitbystatesubsidiesofreceivable

库存资产Inventories

物资采购Suppliespurchasing

原材料Rawmaterials

包装物Wrappage

低值易耗品Low-valueconsumptiongoods

材料成本差异Materialscostvariance

自制半成品Semi-Finishedgoods

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库存商品Finishedgoods

商品进销差价Differencesbetweenpurchasingandsellingprice

委托加工物资Workinprocess-outsourced

委托代销商品Trusttoandsellthegoodsonacommissionbasis

受托代销商品Commissionedandsellthegoodsonacommissionbasis

存货跌价准备Inventoryfallingpricereserves

分期收款发出商品Collectmoneyandsendoutthegoodsbystages

待摊费用Deferredandprepaidexpenses

长期投资Long-terminvestment

长期股权投资Long-terminvestmentonstocks

股票投资Investmentonstocks

其他股权投资Otherinvestmentonstocks

长期债权投资Long-terminvestmentonbonds

债券投资Investmentonbonds

其他债权投资Otherinvestmentonbonds

长期投资减值准备Long-terminvestmentsdepreciationreserves

股权投资减值准备Stockrightsinvestmentdepreciationreserves

债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves

委托贷款Entrustloans

本金Principal

利息Interest

减值准备Depreciationreserves

固定资产Fixedassets

房屋Building

建筑物Structure

机器设备Machineryequipment

运输设备Transportationfacilities

工具器具Instrumentsandimplement

累计折旧Accumulateddepreciation

固定资产减值准备Fixedassetsdepreciationreserves

房屋、建筑物减值准备Building/structuredepreciationreserves

机器设备减值准备Machineryequipmentdepreciationreserves

工程物资Projectgoodsandmaterial

专用材料Special-purposematerial

专用设备Special-purposeequipment

预付大型设备款Prepaymentsforequipment

在建工程Construction-in-process

安装工程Erectionworks

在安装设备Erectingequipment-in-process

技术改造工程Technicalinnovationproject

大修理工程Generaloverhaulproject

在建工程减值准备Construction-in-processdepreciationreserves

固定资产清理Liquidationoffixedassets

无形资产Intangibleassets

专利权Patents

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非专利技术Non-Patents

商标权Trademarks,Tradenames

著作权Copyrights

土地使用权Tenure

商誉Goodwill

无形资产减值准备IntangibleAssetsdepreciationreserves

专利权减值准备Patentrightsdepreciationreserves

商标权减值准备trademarkrightsdepreciationreserves

未确认融资费用Unacknowledgedfinancialcharges

待处理财产损溢Waitdealassetslossorincome

长期待摊费用Long-termdeferredandprepaidexpenses

待处理财产损溢Waitdealassetslossorincome

待处理流动资产损溢Waitdealintangibleassetslossorincome

待处理固定资产损溢Waitdealfixedassetslossorincome

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