国内会计科目的词汇-资产类科目.pdf

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Projectgoodsan