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1、精品word学习资料可编辑资料- - - - - - - - - - - - - - - -会计英语：资产类英语词汇中英文对比流淌资产 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 d
2、eposits 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- - -细心整理 - - - 欢迎下载 - - -第 1 页,共 6 页可编辑资料 - - - 欢迎下载精品word学习资料可编辑资料- - - - - - - - - - - - - - - -短期投资跌价预备 Sh
3、ort-term investments falling price reserves应收款 Account receivable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坏账预备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state
4、subsidies of receivable库存资产 Inventories物资选购 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- - -细心整理 - - - 欢迎下载 - - -第 2 页,共 6 页可编辑资料 - - - 欢迎下载精品word学习资料可编辑资料- - - - - - - - - - - - - - - -自制半成品 Semi-Finished goods库存商品 Finished goods商品
5、进销差价 Differences between purchasing and selling price托付加工物资 Work in process - outsourced托付代销商品 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存货跌价预备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊
6、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长期投资减值预备 Long-term investments depreciation reserves股权投资
7、减值预备 Stock rights investment depreciation reserves- - -细心整理 - - - 欢迎下载 - - -第 3 页,共 6 页可编辑资料 - - - 欢迎下载精品word学习资料可编辑资料- - - - - - - - - - - - - - - -债权投资减值预备 Bcreditors rights investment depreciation reserves托付贷款 Entrust loans本金 Principal利息 Interest减值预备 Depreciation reserves固定资产 Fixed assets房屋 Build
8、ing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固定资产减值预备 Fixed assets depreciation reserves房屋，建筑物减值预备 Building/structure depreciation reserves 机器设备减值预备 Machinery equipment depreciation reserves 工程物资 Project goods and ma
9、terial专用材料 Special-purpose material专用设备 Special-purpose equipment- - -细心整理 - - - 欢迎下载 - - -第 4 页,共 6 页可编辑资料 - - - 欢迎下载精品word学习资料可编辑资料- - - - - - - - - - - - - - - -预付大型设备款 Prepayments for equipment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 inn
10、ovation project 大修理工程 General overhaul project在建工程减值预备 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无形资产减值预备 Intangible Assets depreciation reserves专利
11、权减值预备 Patent rights depreciation reserves商标权减值预备 trademark rights depreciation reserves- - -细心整理 - - - 欢迎下载 - - -第 5 页,共 6 页可编辑资料 - - - 欢迎下载精品word学习资料可编辑资料- - - - - - - - - - - - - - - -未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income长期望摊费用 Long-term deferred and prepa
12、id expenses待处理财产损溢 Wait deal assets loss or income待处理流淌资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income小编寄语：会计学是一个细节致命的学科,以前总是觉得只要大致知道意思就可以了,但这样是很难达到学习要求的.由于它是一门技术很强的课程,主要阐述会计核算的基本业务方法.诚然,困难不能否认,但只要有了正确的学习方法和积极的学习态度,最终加上勤奋,那样必定会赢来成功的曙光.天道酬勤嘛。- - -细心整理 - - - 欢迎下载 - - -第 6 页,共 6 页可编辑资料 - - - 欢迎下载
