aicpa学习的词汇

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1、一、资产类Assets　　流动资产Currentassets　　货币资金Cashandcashequivalents　　现金Cash　　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Refundabledeposits　　短期投资Short-terminvestments　　

2、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-terminvestmentsfallingpricereserves　　应收款Accountreceivable　　应收票据Notereceivable　　银行承兑汇票Bankacceptance　　商业承兑汇票Tradeacceptan

3、ce　　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　　预付账款Advancemoney　　应收补贴款Coverdeficitbystatesubsidiesofreceivable　　库存资产Inventories　　物资采购Suppliespurchasing　　原材料Rawmaterials　　包装物Wrappage　　低值易耗品Low-valuecon

4、sumptiongoods　　材料成本差异Materialscostvariance　　自制半成品Semi-Finishedgoods　　库存商品Finishedgoods　　商品进销差价Differencesbetweenpurchasingandsellingprice　　委托加工物资Workinprocess-outsourced　　委托代销商品Trusttoandsellthegoodsonacommissionbasis　　受托代销商品Commissionedandsellthegoodsonacommissionbasis　　存货跌价

5、准备Inventoryfallingpricereserves　　分期收款发出商品Collectmoneyandsendoutthegoodsbystages　　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-terminvestmentonbonds　　债券投资Investment

6、onbonds　　其他债权投资Otherinvestmentonbonds　　长期投资减值准备Long-terminvestmentsdepreciationreserves　　股权投资减值准备Stockrightsinvestmentdepreciationreserves　　债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves　　委托贷款Entrustloans　　本金Principal　　利息Interest　　减值准备Depreciationreserves　　固定资产Fixed

7、assets　　房屋Building　　建筑物Structure　　机器设备Machineryequipment　　运输设备Transportationfacilities　　工具器具Instrumentsandimplement　　累计折旧Accumulateddepreciation　　固定资产减值准备Fixedassetsdepreciationreserves　　房屋、建筑物减值准备Building/structuredepreciationreserves　　机器设备减值准备Machineryequipmentdepreciationr

8、eserves　　工程物资Projectgoodsandmaterial　　专用材料Special-purposematerial　　专