ACCA資產(chǎn)類中英文詞匯表

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

流動資產(chǎn)Current assets

貨幣資金Cash and cash equivalents

庫存現(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

短期投資跌價準備Short-term investments falling price reserves

應收款Account receivable

應收票據(jù)Note receivable

銀行承兌匯票Bank acceptance

商業(yè)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

資產(chǎn)減值損失Asset impairment loss

預付賬款Advance payment

應收補貼款Cover deficit by state subsidies of receivable

庫存資產(chǎn)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

在途物資Materials in transport

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(fā)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(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

長期投資減值準備Long-term investments depreciation reserves

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

債權(quán)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(chǎn)Fixed assets

房屋Building

建筑物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(chǎn)減值準備Fixed assets depreciation reserves

房屋、建筑物減值準備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(chǎn)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(shù)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(chǎn)清理Liquidation of fixed assets

無形資產(chǎn)Intangible assets

專利權(quán)Patents

非專利技術(shù)Non-Patents

商標權(quán)Trademarks,Trade names

著作權(quán)Copyrights

土地使用權(quán)Tenure

商譽Goodwill

無形資產(chǎn)減值準備Intangible Assets depreciation reserves

專利權(quán)減值準備Patent rights depreciation reserves

商標權(quán)減值準備trademark rights depreciation reserves

未確認融資費用Unacknowledged financial charges

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

長期待攤費用Long-term deferred and prepaid expenses

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

待處理流動資產(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

    

寫在倒計時的話

    以上內(nèi)容來自正保會計網(wǎng)校整理匯總并發(fā)布，以供學員學習參考，如有不妥請至終以ACCA官方通知為準。更多ACCA考試經(jīng)驗/考試動態(tài)，歡迎點擊“此處”！