英国留学【会计与金融】专业必备词汇！

资产类 (Assets)

1. 流动资产 (Current assets)

2. 货币资金 (Cash and cash equivalents)

3. 现金 (Cash)

4. 银行存款 (Cash in bank)

5. 其他货币资金 (Other cash and cash equivalents)

6. 外埠存款 (Other city Cash in bank)

7. 银行本票 (Cashier's cheque)

8. 银行汇票 (Bank draft)

9. 信用卡 (Credit card)

10. 信用证保证金 (L/C Guarantee deposits)

11. 存出投资款 (Refundable deposits)

12. 短期投资 (Short-term investments)

13. 股票 (Short-term investments - stock)

14. 债券 (Short-term investments - corporate bonds)

15. 基金 (Short-term investments - corporate funds)

16. 其他 (Short-term investments - other)

17. 短期投资跌价准备 (Short-term investments falling price reserves)

应收款 (Account receivable)

1. 应收票据 (Note receivable)

2. 银行承兑汇票 (Bank acceptance)

3. 商业承兑汇票 (Trade acceptance)

4. 应收股利 (Dividend receivable)

5. 应收利息 (Interest receivable)

6. 应收账款 (Account receivable)

7. 其他应收款 (Other notes receivable)

8. 坏账准备 (Bad debt reserves)

9. 预付账款 (Advance money)

10. 应收补贴款 (Cover deficit by state subsidies of receivable)

库存资产 (Inventories)

1. 物资采购 (Supplies purchasing)

2. 原材料 (Raw materials)

3. 包装物 (Wrappage)

4. 低值易耗品 (Low-value consumption goods)

5. 材料成本差异 (Materials cost variance)

6. 自制半成品 (Semi-Finished goods)

7. 库存商品 (Finished goods)

8. 商品进销差价 (Differences between purchasing and selling price)

9. 委托加工物资 (Work in process - outsourced)

10. 委托代销商品 (Trust to and sell the goods on a commission basis)

11. 受托代销商品 (Commissioned and sell the goods on a commission basis)

12. 存货跌价准备 (Inventory falling price reserves)

13. 分期收款发出商品 (Collect money and send out the goods by stages)

14. 待摊费用 (Deferred and prepaid expenses)

房屋资产 (Building)

1. 建筑物 (Structure)

2. 机器设备 (Machinery equipment)

3. 运输设备 (Transportation facilities)

4. 工具器具 (Instruments and implement)

5. 累计折旧 (Accumulated depreciation)

6. 固定资产减值准备 (Fixed assets depreciation reserves)

7. 固定资产清理 (Liquidation of fixed assets)

长期投资 (Long-term investment)

1. 长期股权投资 (Long-term investment on stocks)

2. 股票投资 (Investment on stocks)

3. 其他股权投资 (Other investment on stocks)

4. 长期债权投资 (Long-term investment on bonds)

5. 债券投资 (Investment on bonds)

6. 其他债权投资 (Other investment on bonds)

7. 长期投资减值准备 (Long-term investments depreciation reserves)

8. 股权投资减值准备 (Stock rights investment depreciation reserves)

9. 债权投资减值准备 (Creditor’s rights investment depreciation reserves)

10. 委托贷款 (Entrust loans)

11. 本金 (Principal)

12. 利息 (Interest)

13. 减值准备 (Depreciation reserves)

14. 固定资产 (Fixed assets)

其他 (Others)

1. 无形资产 (Intangible assets)

2. 专利权 (Patents)

3. 非专利技术 (Non-Patents)

4. 商标权 (Trademarks, Trade names)

5. 著作权 (Copyrights)

6. 土地使用权 (Tenure)

7. 商誉 (Goodwill)

8. 无形资产减值准备 (Intangible Assets depreciation reserves)

9. 专利权减值准备 (Patent rights depreciation reserves)

10. 商标权减值准备 (Trademark rights depreciation reserves)