accounting 必备词汇量不够又懒得查字典的来看看啊

《accounting 必备词汇量不够又懒得查字典的来看看啊》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents'100901外埠存款OthercityCashinbank'100902银行本票Cashier'scheque'100903银行汇票Bankdraft'100904信用卡Creditcard'100905信用证保证金L/CGuaranteedeposits'100906存出投

2、资款Refundabledeposits1101短期投资Short-terminvestments'110101股票Short-terminvestments-stock'110102债券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricere

3、serves应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othernotesreceivable1141坏账准备Baddebtreserves1151预付账款Advancemoney1161应收补贴款Coverdefici

4、tbystatesubsidiesofreceivable库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品进销差价Differencesbetweenpurchasingand

5、sellingprice1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis1271受托代销商品Commissionedandsellthegoodsonacommissionbasis1281存货跌价准备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferredan

6、dprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks'140101股票投资Investmentonstocks'140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds'140201债券投资Investmentonbonds'140202其他债权投资Otherinvestmentonbonds1421长期投资减值准备Long-t

7、erminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves1431委托贷款Entrustloans'143101本金Principal'143102利息Interest'143103减值准备Depreciationreserves1501固定资产Fixedassets房屋Building建筑物St

8、ructure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredeprecia