ACCA資產(chǎn)類(lèi)中英文詞匯表

ACCA考試是全英文考試，需要在英文的環(huán)境下進(jìn)行學(xué)習(xí)和考試。以下是小編總結(jié)的資產(chǎn)類(lèi)Assets專(zhuān)業(yè)詞匯，希望能夠幫助大家更好地掌握這些單詞，早日備考。

流動(dòng)資產(chǎn)Current assets

貨幣資金Cash and cash equivalents

庫(kù)存現(xiàn)金Cash on hand

銀行存款Cash in bank

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

交易性金融資產(chǎn)Financial assets held for trading

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

其他Short-term investments-other

短期投資跌價(jià)準(zhǔn)備Short-term investments falling price reserves

應(yīng)收款Account receivable

應(yīng)收票據(jù)Note receivable

銀行承兌匯票Bank acceptance

商業(yè)承兌匯票Trade acceptance、

應(yīng)收股利Dividend receivable

應(yīng)收利息Interest receivable

應(yīng)收賬款Account receivable

其他應(yīng)收款Other notes receivable

壞賬準(zhǔn)備Bad debt reserves

資產(chǎn)減值損失Asset impairment loss

預(yù)付賬款Advance payment

應(yīng)收補(bǔ)貼款Cover deficit by state subsidies of receivable

庫(kù)存資產(chǎn)Inventories

物資采購(gòu)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

在途物資Materials in transport

庫(kù)存商品Finished goods

商品進(jìn)銷(xiāo)差價(jià)Differences between purchasing and selling price

委托加工物資Work in process-outsourced

委托代銷(xiāo)商品Trust to and sell the goods on a commission basis

受托代銷(xiāo)商品Commissioned and sell the goods on a commission basis

存貨跌價(jià)準(zhǔn)備Inventory falling price reserves

分期收款發(fā)出商品Collect money and send out the goods by stages

待攤費(fèi)用Deferred and prepaid expenses

長(zhǎng)期投資Long-term investment

長(zhǎng)期股權(quán)投資Long-term investment on stocks

股票投資Investment on stocks

其他股權(quán)投資Other investment on stocks

長(zhǎng)期債權(quán)投資Long-term investment on bonds

債券投資Investment on bonds

其他債權(quán)投資Other investment on bonds

長(zhǎng)期投資減值準(zhǔn)備Long-term investments depreciation reserves

股權(quán)投資減值準(zhǔn)備Stock rights investment depreciation reserves

債權(quán)投資減值準(zhǔn)備Bcreditor's rights investment depreciation reserves

委托貸款Entrust loans

本金Principal

利息Interest

減值準(zhǔn)備Depreciation reserves

固定資產(chǎn)Fixed assets

房屋Building

建筑物Structure

機(jī)器設(shè)備Machinery equipment

運(yùn)輸設(shè)備Transportation facilities

工具器具Instruments and implement

累計(jì)折舊Accumulated depreciation

固定資產(chǎn)減值準(zhǔn)備Fixed assets depreciation reserves

房屋、建筑物減值準(zhǔn)備Building/structure depreciation reserves

機(jī)器設(shè)備減值準(zhǔn)備Machinery equipment depreciation reserves

工程物資Project goods and material

專(zhuān)用材料Special-purpose material

專(zhuān)用設(shè)備Special-purpose equipment

預(yù)付大型設(shè)備款Prepayments for equipment

為生產(chǎn)準(zhǔn)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(shè)備Erecting equipment-in-process

技術(shù)改造工程Technical innovation project

大修理工程General overhaul project

在建工程減值準(zhǔn)備Construction-in-process depreciation reserves

固定資產(chǎn)清理Liquidation of fixed assets

無(wú)形資產(chǎn)Intangible assets

專(zhuān)利權(quán)Patents

非專(zhuān)利技術(shù)Non-Patents

商標(biāo)權(quán)Trademarks,Trade names

著作權(quán)Copyrights

土地使用權(quán)Tenure

商譽(yù)Goodwill

無(wú)形資產(chǎn)減值準(zhǔn)備Intangible Assets depreciation reserves

專(zhuān)利權(quán)減值準(zhǔn)備Patent rights depreciation reserves

商標(biāo)權(quán)減值準(zhǔn)備trademark rights depreciation reserves

未確認(rèn)融資費(fèi)用Unacknowledged financial charges

待處理財(cái)產(chǎn)損溢Wait deal assets loss or income

長(zhǎng)期待攤費(fèi)用Long-term deferred and prepaid expenses

待處理財(cái)產(chǎn)損溢Wait deal assets loss or income

待處理流動(dòng)資產(chǎn)損溢Wait deal intangible assets loss or income

待處理固定資產(chǎn)損溢Wait deal fixed assets loss or income

    

寫(xiě)在倒計(jì)時(shí)的話(huà)

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