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1、资产类科目英文名称现金：Cashandcashequivalents银行存款：Bankdeposit应收账款：Accountreceivable应收票据：Notesreceivable应收股利：Dividendreceivable应收利息：Interestreceivable其他应收款：Otherreceivables原材料：Rawmaterials在途物资：Materialsintransport库存商品：inventory存货跌价准备：provisionforthedeclineinvalueofinventories坏账准备：Baddebtprovision待摊费用：Prepaidexp
2、ense交易性金融资产：Tradingfinancialassets持有至到期投资：held-to-maturityinvestment可供出售金融资产：Available-for-salefinancialassets短期投资：Short-terminvestment长期股权投资：Long-termequityinvestment固定资产：Fixedassets累计折旧：Accumulateddepreciation在建工程：Construction-in-process固定资产减值准备：provisionforthedeclineinvalueoffixedassets无形资产：Intan
3、gibleassets累计摊销：Accumulatedamortization商誉：Goodwill递延所得税资产：deferredtaxassets(DTA)固定资产的相关单词常见的固定资产building建筑物plant厂房machinery机械equipment设备vehicles车辆fixture固定设施Acquisitioncost购置成本acquirev.获得，取得purchaseprice买价transportationcost运费installationcost安装费用tax税金等historicalcost：原始成本fairvalue公允价值marketvalue市场价值de
4、preciationn.折旧，损耗(有些资产)amortization摊销(无形资产)accumulateddepreciation累积折旧depreciationexpense折旧费用depreciationbase折旧基数bookvalue/carryingvalue账目价值(=historicalcost-accumulateddepreciation)estimatedresidualvalue/estimatedsalvagevalue预计净残值estimatedusefullife预计使用年限(No.ofyears)/(No.ofproductionunits)usefullife使用寿命，使用年限固定资产提折旧的方法a. straight-linemethod直线折旧法，平均年限法b. unitsofproductionmethod工作量法Accelerateddepreciation加速折旧法:c. double-decliningbalancemethod双倍余额递减法d. sum-of-the-yearsdigitsmethod年数总和法journalentry与折旧有关的会计分录Dr.depreciationexpense折旧费用Cr.accumulateddepreciation累计折旧
