ACCA新人必看–资产类会计分录中英对照表.docVIP

ACCA新人必看-资产类会计分录中英对照表 流动资产 Current assets 货币资金 Cash and cash equivalents 　　库存现金 Cash on hand 　　 　　银行存款 Cash in bank 　　 　　其他货币资金 Other cash and cash equivalents 　　 　　外埠存款 Other city Cash in bank 　　 　　银行本票 Cashiers cheque 　　 　　银行汇票 Bank draft 　　 　　信用卡 Credit card 　　 　　信用证保证金 L/C Guarantee deposits 　　 　　存出投资款 Refundable deposits 　　 　　交易性金融资产 Financial assets held for trading 　　 　　短期投资 Short-term investments 　　 　　股票 Short-term investments - stock 　　 　　债券 Short-term investments - corporate bonds 　　 　　基金 Short-term investments - corporate funds 　　 　　其他 Short-term investments - other 　　 　　短期投资跌价准备 Short-term investments falling price reserves 　　 　　应收款 Account receivable 　　 　　应收票据 Note receivable 　　 　　银行承兑汇票 Bank acceptance 　　 　　商业承兑汇票 Trade acceptance 、 　　 　　应收股利 Dividend receivable 　　 　　应收利息 Interest receivable 　　 　　应收账款 Account receivable 　　 　　其他应收款 Other notes receivable 　　 　　坏账准备 Bad debt reserves 　　 　　资产减值损失 Asset impairment loss 　　 　　预付账款 Advance payment 　　 　　应收补贴款 Cover deficit by state subsidies of receivable 　　 　　库存资产 Inventories 　　 　　物资采购 Supplies purchasing 　　 　　原材料 Raw materials 　　 　　包装物 Wrappage 　　 　　低值易耗品 Low-value consumption goods 　　 　　材料成本差异 Materials cost variance 　　 　　自制半成品 Semi-Finished goods 　　 　　在途物资Materials in transport 　　 　　库存商品 Finished goods 　　 　　商品进销差价 Differences between purchasing and selling price 　　 　　委托加工物资 Work in process - outsourced 　　 　　委托代销商品 Trust to and sell the goods on a commission basis 　　 　　受托代销商品 Commissioned and sell the goods on a commission basis 　　 　　存货跌价准备 Inventory falling price reserves 　　 　　分期收款发出商品 Collect money and send out the goods by stages 　　 　　待摊费用 Deferred and prepaid expenses 　　 　　长期投资 Long-term investment 　　 　　长期股权投资 Long-term investment on stocks 　　 　　股票投资 Investment on stocks 　　 　　其他股权投资 Other investment on stocks 　　 　　长期债权投资 Long-term investment on bonds 　　 　　债券投资 Investment on bonds 　　 　　其他债权投资 Other investment on bonds 　　 　　长期投资减值准备 Long-term investments depreciation reserves 　　 　　股权