英文会计科目.docVIP

PAGE 17 - 一、 资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 银行存款 Cash in bank 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 短期投资跌价准备 Short-term investments falling price reserves 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 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 库存商品 Finished goods 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 商品进销差价 Differences between purchasing and selling price 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 长期投资减值准备 Long-term investments depreciation reserves 委托贷款 Entrust loans 本金 Principal 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 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 委托加工物资 Work in process - outsourced 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 固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets 土地使用权 Tenure 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 长期待摊费用 Long-term deferred and prepaid expenses 二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 应付账款 Account payable 预收账款 Dep