今天高頓網(wǎng)校小編為各位ACCA新手準備了會計分錄中英對照表之資產(chǎn)篇。
　　流動資產(chǎn) Current assets
　　貨幣資金 Cash and cash equivalents
　　庫存現(xiàn)金 Cash on hand
　　銀行存款 Cash in bank
　　其他貨幣資金 Other cash and cash equivalents
　　外埠存款 Other city Cash in bank
　　銀行本票 Cashier's cheque
　　銀行匯票 Bank draft
　　信用卡 Credit card
　　信用證保證金 L/C Guarantee deposits
　　存出投資款 Refundable deposits
　　交易性金融資產(chǎn) Financial assets held for trading
　　短期投資 Short-term investments
　　股票 Short-term investments - stock
　　債券 Short-term investments - corporate bonds
　　基金 Short-term investments - corporate funds
　　其他 Short-term investments - other
　　短期投資跌價準備 Short-term investments falling price reserves
　　應(yīng)收款 Account receivable
　　應(yīng)收票據(jù) Note receivable
　　銀行承兌匯票 Bank acceptance
　　商業(yè)承兌匯票 Trade acceptance  、
　　應(yīng)收股利 Dividend receivable
　　應(yīng)收利息 Interest receivable
　　應(yīng)收賬款 Account receivable
　　其他應(yīng)收款 Other notes receivable
　　壞賬準備 Bad debt reserves
　　資產(chǎn)減值損失 Asset impairment loss
　　預(yù)付賬款 Advance payment
　　應(yīng)收補貼款 Cover deficit by state subsidies of receivable
　　庫存資產(chǎn) Inventories
　　物資采購 Supplies purchasing
　　原材料 Raw materials
　　包裝物 Wrappage
　　低值易耗品 Low-value consumption goods
　　材料成本差異 Materials cost variance
　　自制半成品 Semi-Finished goods
　　在途物資Materials in transport
　　庫存商品 Finished goods
　　商品進銷差價 Differences between purchasing and selling price
　　委托加工物資 Work in process - outsourced
　　委托代銷商品 Trust to and sell the goods on a commission basis
　　受托代銷商品 Commissioned and sell the goods on a commission basis
　　存貨跌價準備 Inventory falling price reserves
　　分期收款發(fā)出商品 Collect money and send out the goods by stages
　　待攤費用 Deferred and prepaid expenses
　　長期投資 Long-term investment
　　長期股權(quán)投資 Long-term investment on stocks
　　股票投資 Investment on stocks
　　其他股權(quán)投資 Other investment on stocks
　　長期債權(quán)投資 Long-term investment on bonds
　　債券投資 Investment on bonds
　　其他債權(quán)投資 Other investment on bonds
　　長期投資減值準備 Long-term investments depreciation reserves
　　股權(quán)投資減值準備 Stock rights investment depreciation reserves
　　債權(quán)投資減值準備 Bcreditor's rights investment depreciation reserves
　　委托貸款 Entrust loans
　　本金 Principal
　　利息 Interest
　　減值準備 Depreciation reserves
　　固定資產(chǎn) Fixed assets
　　房屋 Building
　　建筑物 Structure
　　機器設(shè)備 Machinery equipment
　　運輸設(shè)備 Transportation facilities
　　工具器具 Instruments and implement
　　累計折舊 Accumulated depreciation
　　固定資產(chǎn)減值準備 Fixed assets depreciation reserves
　　房屋、建筑物減值準備 Building/structure depreciation reserves
　　機器設(shè)備減值準備 Machinery equipment depreciation reserves
　　工程物資 Project goods and material
　　專用材料 Special-purpose material
　　專用設(shè)備 Special-purpose equipment
　　預(yù)付大型設(shè)備款 Prepayments for equipment
　　為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate
　　在建工程 Construction-in-process
　　安裝工程 Erection works
　　在安裝設(shè)備 Erecting equipment-in-process
　　技術(shù)改造工程 Technical innovation project
　　大修理工程 General overhaul project
　　在建工程減值準備 Construction-in-process depreciation reserves
　　固定資產(chǎn)清理 Liquidation of fixed assets
　　無形資產(chǎn) Intangible assets
　　專利權(quán) Patents
　　非專利技術(shù) Non-Patents
　　商標(biāo)權(quán) Trademarks, Trade names
　　著作權(quán) Copyrights
　　土地使用權(quán) Tenure
　　商譽 Goodwill
　　無形資產(chǎn)減值準備 Intangible Assets depreciation reserves
　　專利權(quán)減值準備 Patent rights depreciation reserves
　　商標(biāo)權(quán)減值準備 trademark rights depreciation reserves
　　未確認融資費用 Unacknowledged financial charges
　　待處理財產(chǎn)損溢 Wait deal assets loss or income
　　長期待攤費用 Long-term deferred and prepaid expenses
　　待處理財產(chǎn)損溢 Wait deal assets loss or income
　　待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income
　　待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income