会计英语复习要点
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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
二、负债类Liability
短期负债Current liability
短期借款Short-term borrowing
应付票据Notes payable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance