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1、AICPA 考试常用会计词汇学习之资产考试常用会计词汇学习之资产流动资产流动资产 current assets现金及约当现金 cash and cash equivalents 库存现金 cash on hand 零用金/周转金 petty cash/revolving funds 银行存款 cash in banks 在途现金 cash in transit 约当现金 cash equivalents 其它现金及约当现金 other cash and cash equivalents 短期投资 short-term investments 短期投资 - 股票 short-term inves
2、tments - stock 短期投资 - 短期票券 short-term investments - short-term notes and bills 短期投资 - 政府债券 short-term investments - government bonds 短期投资 - 受益凭证 short-term investments - beneficiary certificates 短期投资 - 公司债 short-term investments - corporate bonds 短期投资 - 其它 short-term investments - other 备抵短期投资跌价损失 a
3、llowance for reduction of short - term investment to market应收票据应收票据 notes receivable 应收票据 notes receivable 应收票据贴现 discounted notes receivable 应收票据 - 关系人 notes receivable - related parties 其它应收票据 other notes receivable 备抵呆帐 - 应收票据 allowance for uncollec - tible accounts - notes receivable应收帐款应收帐款 acc
4、ounts receivable 应收帐款 accounts receivable 应收分期帐款 installment accounts receivable 应收帐款 - 关系人 accounts receivable - related parties 备抵呆帐 - 应收帐款 allowance for uncollec- tible accounts - accounts receivable 其它应收款 other receivables 应收出售远汇款 forward exchange contract receivable 应收远汇款 - 外币 forward exchange
5、contract receivable - foreign currencies 买卖远汇折价 discount on forward ex-change contract 应收收益 earned revenue receivable 应收退税款 income tax refund receivable 其它应收款 - 关系人 other receivables - related parties 其它应收款 - 其它 other receivables - other 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other re
6、ceivables存货存货 inventories 商品存货 merchandise inventory 寄销商品 consigned goods 在途商品 goods in transit 备抵存货跌价损失 allowance for reduction of inventory to market 制成品 finished goods 寄销制成品 consigned finished goods 副产品 by-products 在制品 work in process 委外加工 work in process - outsourced 原料 raw materials 物料 supplies
7、在途原物料 materials and supplies in transit 备抵存货跌价损失 allowance for reduction of inventory to market 预付费用 prepaid expenses 预付薪资 prepaid payroll 预付租金 prepaid rents 预付保险费 prepaid insurance 用品盘存 office supplies 预付所得税 prepaid income tax 其它预付费用 other prepaid expenses预付款项预付款项 prepayments预付货款 prepayment for pur
8、chases 其它预付款项 other prepayments 其它流动资产 other current assets 进项税额 VAT paid（or input tax） 留抵税额 excess VAT paid（or overpaid VAT） 暂付款 temporary payments 代付款 payment on behalf of others 员工借支 advances to employees 存出保证金 refundable deposits 受限制存款 certificate of deposit - restricted 递延所得税资产 deferred income
9、tax assets 递延兑换损失 deferred foreign exchange losses 业主（股东）往来 owners（stockholders）current account同业往来 current account with others 其它流动资产 - 其它 other current assets - other基金及长期投资基金及长期投资 funds and long-term investments偿债基金 redemption fund（or sinking fund） 改良及扩充基金 fund for improvement and expansion 意外损失准
10、备基金 contingency fund 退休基金 pension fund 其它基金 other funds 长期股权投资 long - term equity investments 长期债券投资 long - term bond investments 长期不动产投资 long - term real estate in - vestments 人寿保险现金解约价值 cash surrender value of life insurance 其它长期投资 other long - term investments 备抵长期投资跌价损失 allowance for excess of c
11、ost over market value of long - term investments固定资产固定资产 property,plant,and equipment土地 land 土地-重估增值 land - revaluation increments 土地改良物 land improvements 土地改良物 - 重估增值 land improvements - revaluation increments 累积折旧 - 土地改良物 accumulated depreciation - land improvements 房屋及建物 buildings 房屋及建物 - 重估增值 bu
12、ildings - revaluation increments 累积折旧 - 房屋及建物 accumulated depreciation - buildings机（器）具及设备机（器）具及设备 machinery and equipment 机（器）具 - 重估增值 machinery - revaluation increments 累积折旧 - 机（器）具 accumulated depreciation - machinery 租赁资产 leased assets 累积折旧 - 租赁资产 accumulated depreciation - leased assets 租赁权益改良
13、leasehold improvements 累积折旧 - 租赁权益改良 accumulated depreciation - leasehold improvements 未完工程及预付购置设备款 construction in progress and prepayments forequipment 未完工程 construction in progress 预付购置设备款 prepayment for equipment 杂项固定资产 miscellaneous property,plant,and equipment 杂项固定资产 - 重估增值 miscellaneous prope
14、rty,plant,and equipment - revaluation increments累积折旧 - 杂项固定资产 accumulated depreciation - miscellaneous property,plant,and equipment递耗资产 depletable assets 天然资源 - 重估增值 natural resources - revaluation increments 累积折耗 - 天然资源 accumulated depletion - natural resources无形资产无形资产 intangible assets商标权 trademar
15、ks 专利权 patents 特许权 franchise 著作权 copyright 计算机软件 computer software cost 商誉 goodwill开办费 organization costs 其它无形资产 other intangibles 递延退休金成本 deferred pension costs 租赁权益改良 leasehold improvements 其它无形资产 - 其它 other intangible assets - other其它资产其它资产 other assets 递延资产 deferred assets 债券发行成本 deferred bond i
16、ssuance costs 长期预付租金 long-term prepaid rent 长期预付保险费 long-term prepaid insurance 递延所得税资产 deferred income tax assets 预付退休金 prepaid pension cost 其它递延资产 other deferred assets闲置资产闲置资产 idle assets长期应收票据及款项与催收帐款 long - term notes,accounts and overdue receivables 长期应收票据 long - term notes receivable 长期应收帐款 long - term accounts receivable 催收帐款 overdue receivables 长期应收票据及款项与催收帐款 - 关系人 long-term notes,accounts and overdue receivables - related parties其它长期应收款项 other long - term receivables 备抵呆帐 - 长期应收票据及
