国内会计科目的词汇-资产类科目.doc

国内会计科目的词汇:资产类科目
本文汇总了国内资产类会计科目词汇,供大家参考学习!
资产类Assets
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
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
为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate
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
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.