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ID:34986808
大小:32.00 KB
页数:12页
时间:2019-03-15
《acca新人必看资产类会计分录中英对照表》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、ACCA新人必看-资产类会计分录中英对照表流动资产Currentassets货币资金Cashandcashequivalents 库存现金Cashonhand 银行存款Cashinbank 其他货币资金Othercashandcashequivalents 外埠存款OthercityCashinbank 银行本票Cashier'scheque 银行汇票Bankdraft 信用卡Creditcard 信用证保证金L/CGuaranteedeposits 存出投资款Refundabledepos
2、its 交易性金融资产Financialassetsheldfortrading 短期投资Short-terminvestments 股票Short-terminvestments-stock 债券Short-terminvestments-corporatebonds 基金Short-terminvestments-corporatefunds 其他Short-terminvestments-other 短期投资跌价准备Short-terminvestmentsfallingpricereserv
3、es个人收集整理勿做商业用途 应收款Accountreceivable 应收票据Notereceivable 银行承兑汇票Bankacceptance 商业承兑汇票Tradeacceptance、 应收股利Dividendreceivable 应收利息Interestreceivable 应收账款Accountreceivable 其他应收款Othernotesreceivable 坏账准备Baddebtreserves 资产减值损失Assetimpairmentloss 预
4、付账款Advancepayment 应收补贴款Coverdeficitbystatesubsidiesofreceivable个人收集整理勿做商业用途 库存资产Inventories 物资采购Suppliespurchasing 原材料Rawmaterials 包装物Wrappage 低值易耗品Low-valueconsumptiongoods 材料成本差异Materialscostvariance 自制半成品Semi-Finishedgoods 在途物资Materialsintrans
5、port 库存商品Finishedgoods 商品进销差价Differencesbetweenpurchasingandsellingprice个人收集整理勿做商业用途 委托加工物资Workinprocess-outsourced 委托代销商品Trusttoandsellthegoodsonacommissionbasis个人收集整理勿做商业用途 受托代销商品Commissionedandsellthegoodsonacommissionbasis个人收集整理勿做商业用途 存货跌价准备Inventoryf
6、allingpricereserves 分期收款发出商品Collectmoneyandsendoutthegoodsbystages个人收集整理勿做商业用途 待摊费用Deferredandprepaidexpenses 长期投资Long-terminvestment 长期股权投资Long-terminvestmentonstocks 股票投资Investmentonstocks 其他股权投资Otherinvestmentonstocks 长期债权投资Long-terminvestmentonbond
7、s 债券投资Investmentonbonds 其他债权投资Otherinvestmentonbonds 长期投资减值准备Long-terminvestmentsdepreciationreserves个人收集整理勿做商业用途 股权投资减值准备Stockrightsinvestmentdepreciationreserves个人收集整理勿做商业用途 债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves个人收集整理勿做商业用途 委托贷款Entrust
8、loans 本金Principal 利息Interest 减值准备Depreciationreserves 固定资产Fixedassets 房屋Bu
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