会计常用词汇(一)

作者:会计常用词汇(一) 来源:未知 2021-10-10 13:52   阅读:

帐目名词一、资产类assets流动资产currentassets货币资金cashandcashequivalents现金cash银行存款cashinban


   帐目名词
一、 资产类 assets
   流动资产 current assets
   货币资金 cash and cash equivalents
   现金 cash
   银行存款 cash in bank

   其他货币资金 other cash and cash equivalents
   外埠存款 other city cash in bank
   银行本票 cashier''s cheque
   银行汇票 bank draft
   信用卡 credit card
   信用证保证金 l/c guarantee deposits

   存出投资款 refundable deposits
   短期投资 short-term investments
   股票 short-term investments - stock
   债券 short-term investments - corporate bonds
   基金 short-term investments - corporate funds

   其他 short-term investments - other
   短期投资跌价准备 short-term investments falling price reserves
   应收款 account receivable
   应收票据 note receivable
   银行承兑汇票 bank acceptance

   商业承兑汇票 trade acceptance
   应收股利 dividend receivable
   应收利息 interest receivable
   应收账款 account receivable
   其他应收款 other notes receivable
   坏账准备 bad debt reserves

   预付账款 advance money
   应收补贴款 cover deficit by state subsidies of receivable
   库存资产 inventories
   物资采购 supplies purchasing
   原材料 raw materials

   包装物 wrappage
   低值易耗品 low-value consumption goods
   材料成本差异 materials cost variance
   自制半成品 semi-finished goods
   库存商品 finished goods
   商品进销差价 differences between purchasing and selling price

   委托加工物资 work in process - outsourced
   委托代销商品 trust to and sell the goods on a commission basis
   受托代销商品 commissioned and sell the goods on a commission basis
   存货跌价准备 inventory falling price reserves
   分期收款发出商品 collect money and send out the goods by stages

   待摊费用 deferred and prepaid expenses
   长期投资 long-term investment
   长期股权投资 long-term investment on stocks
   股票投资 investment on stocks
   其他股权投资 other investment on stocks

   长期债权投资 long-term investment on bonds
   债券投资 investment on bonds
   其他债权投资 other investment on bonds
   长期投资减值准备 long-term investments depreciation reserves
   股权投资减值准备 stock rights investment depreciation reserves

   债权投资减值准备 bcreditor''s rights investment depreciation reserves
   委托贷款 entrust loans
   本金 principal
   利息 interest
   减值准备 depreciation reserves
   固定资产 fixed assets

   房屋 building
   建筑物 structure
   机器设备 machinery equipment
   运输设备 transportation facilities
   工具器具 instruments and implement

   累计折旧 accumulated depreciation
   固定资产减值准备 fixed assets depreciation reserves
   房屋、建筑物减值准备 building/structure depreciation reserves
   机器设备减值准备 machinery equipment depreciation reserves
   工程物资 project goods and material

   专用材料 special-purpose material
   专用设备 special-purpose equipment
   预付大型设备款 prepayments for equipment
   为生产准备的工具及器具 preparative instruments and implement for fabricate
   在建工程 construction-in-process

   安装工程 erection works
   在安装设备 erecting equipment-in-process
   技术改造工程 technical innovation project
   大修理工程 general overhaul project
   在建工程减值准备 construction-in-process depreciation reserves
   固定资产清理 liquidation of fixed assets

   无形资产 intangible assets
   专利权 patents
   非专利技术 non-patents
   商标权 trademarks, trade names
   著作权 copyrights
   土地使用权 tenure

   商誉 goodwill
          无形资产减值准备 intangible assets depreciation reserves
   专利权减值准备 patent rights depreciation reserves
   商标权减值准备 trademark rights depreciation reserves
   未确认融资费用 unacknowledged financial charges
   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
   待处理流动资产损溢 wait deal intangible assets loss or income
   待处理固定资产损溢 wait deal fixed assets loss or income
  

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