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英语词汇大全-会计科目资产类词汇

 外语行天下 2020-07-22

专利权    Patents

专利权减值准备    Patent rights depreciation reserves

专用材料    Special-purpose material

专用设备    Special-purpose equipment

为生产准备的工具及器具    Preparative instruments and implement for fabricate

低值易耗品    Low-value consumption goods

信用卡    Credit card

信用证保证金    L/C Guarantee deposits

债券    Short-term investments - corporate bonds

债券投资    Investment on bonds

债权投资减值准备    Bcreditor's rights investment depreciation reserves

其他    Short-term investments - other

其他债权投资    Other investment on bonds

其他应收款    Other notes receivable

其他股权投资    Other investment on stocks

其他货币资金    Other cash and cash equivalents

减值准备    Depreciation reserves

分期收款发出商品    Collect money and send out the goods by stages

利息    Interest

包装物    Wrappage

原材料    Raw materials

受托代销商品    Commissioned and sell the goods on a commission basis

商业承兑汇票    Trade acceptance

商品进销差价    Differences between purchasing and selling price

商标权    Trademarks, Trade names

商标权减值准备    trademark rights depreciation reserves

商誉    Goodwill

固定资产    Fixed assets

固定资产减值准备    Fixed assets depreciation reserves

固定资产清理    Liquidation of fixed assets

土地使用权    Tenure

在安装设备    Erecting equipment-in-process

在建工程    Construction-in-process

在建工程减值准备    Construction-in-process depreciation reserves

坏账准备    Bad debt reserves

基金    Short-term investments - corporate funds

外埠存款    Other city Cash in bank

大修理工程    General overhaul project

委托代销商品    Trust to and sell the goods on a commission basis

委托加工物资    Work in process - outsourced

委托贷款    Entrust loans

存出投资款    Refundable deposits

存货跌价准备    Inventory falling price reserves

安装工程    Erection works

工具器具    Instruments and implement

工程物资    Project goods and material

库存商品    Finished goods

库存资产    Inventories

应收利息    Interest receivable

应收款    Account receivable

应收票据    Note receivable

应收股利    Dividend receivable

应收补贴款    Cover deficit by state subsidies of receivable

应收账款    Account receivable

建筑物    Structure

待处理固定资产损溢    Wait deal fixed assets loss or income

待处理流动资产损溢    Wait deal intangible assets loss or income

待处理财产损溢    Wait deal assets loss or income

待处理财产损溢    Wait deal assets loss or income

待摊费用    Deferred and prepaid expenses

房屋    Building

房屋、建筑物减值准备    Building/structure depreciation reserves

技术改造工程    Technical innovation project

无形资产    Intangible assets

无形资产减值准备    Intangible Assets depreciation reserves

未确认融资费用    Unacknowledged financial charges

本金    Principal

机器设备    Machinery equipment

机器设备减值准备    Machinery equipment depreciation reserves

材料成本差异    Materials cost variance

流动资产    Current assets

物资采购    Supplies purchasing

现金    Cash

短期投资    Short-term investments

短期投资跌价准备    Short-term investments falling price reserves

累计折旧    Accumulated depreciation

股权投资减值准备    Stock rights investment depreciation reserves

股票    Short-term investments - stock

股票投资    Investment on stocks

自制半成品    Semi-Finished goods

著作权    Copyrights

货币资金    Cash and cash equivalents

运输设备    Transportation facilities

银行存款    Cash in bank

银行承兑汇票    Bank acceptance

银行本票    Cashier's cheque

银行汇票    Bank draft

长期债权投资    Long-term investment on bonds

长期待摊费用    Long-term deferred and prepaid expenses

长期投资    Long-term investment

长期投资减值准备    Long-term investments depreciation reserves

长期股权投资    Long-term investment on stocks

非专利技术    Non-Patents

预付大型设备款    Prepayments for equipment

预付账款    Advance money

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