ACCA財會英語詞匯表是重要學(xué)習(xí)資料，融躍教育也有ACCA詞匯書給大家。今天給大家整理了【資產(chǎn)類 Assets】98個英語詞匯，童鞋們趕緊收藏起來！
資產(chǎn)類 Assets
第一組
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
第二組
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(zhǔn)備 Short-term investments falling price reserves
應(yīng)收款 Account receivable
應(yīng)收票據(jù) Note receivable
第三組
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)收補貼款 Cover deficit by state subsidies of receivable
第四組
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(jìn)銷差價 Differences between purchasing and selling price
第五組
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(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
第六組
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(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
第七組
固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機器設(shè)備 Machinery equipment
運輸設(shè)備 Transportation facilities
工具器具 Instruments and implement
累計折舊 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
機器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves
第八組
工程物資 Project goods and material
專用材料 Special-purpose material
專用設(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
第九組
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
無形資產(chǎn) Intangible assets
專利權(quán) Patents
非專利技術(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 Goodwill
無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves
第十組
專利權(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
