會計常用詞彙（一）
帳目名詞
一、 資產類 Assets
流動資產 Current assets
貨幣資金 Cash and cash equivalents
現金 Cash
銀行存款 Cash in bank
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
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
應收款 Account receivable
應收票據 Note receivable
銀行承兌匯票 Bank acceptance 商業承兌匯票 Trade acceptance
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
其他應收款 Other notes receivable
壞賬準備 Bad debt reserves 預付賬款 Advance money
應收補貼款 Cover deficit by state subsidies of receivable
庫存資產 Inventories
物資採購 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
庫存商品 Finished goods
商品進銷差價 Differences between purchasing and selling price 委託加工物資 Work in process - outsourced
委託代銷商品 Trust to and sell the goods on a commission basis
受託代銷商品 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
長期股權投資 Long-term investment on stocks
股票投資 Investment on stocks
其他股權投資 Other investment on stocks 長期債權投資 Long-term investment on bonds
債券投資 Investment on bonds
其他債權投資 Other investment on bonds
長期投資減值準備 Long-term investments depreciation reserves
股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditor''s rights investment depreciation reserves
委託貸款 Entrust loans
本金 Principal
利息 Interest
減值準備 Depreciation reserves
固定資產 Fixed assets 房屋 Building
建築物 Structure
機器設備 Machinery equipment
運輸設備 Transportation facilities
工具器具 Instruments and implement 累計折舊 Accumulated depreciation
固定資產減值準備 Fixed assets depreciation reserves
房屋、建築物減值準備 Building/structure depreciation reserves
機器設備減值準備 Machinery equipment depreciation reserves
工程物資 Project goods and material 專用材料 Special-purpose material
專用設備 Special-purpose equipment
預付大型設備款 Prepayments for equipment
爲生產準備的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process 安裝工程 Erection works
在安裝設備 Erecting equipment-in-process
技術改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程減值準備 Construction-in-process depreciation reserves
固定資產清理 Liquidation of fixed assets 無形資產 Intangible assets
專利權 Patents
非專利技術 Non-Patents
商標權 Trademarks, Trade names
著作權 Copyrights
土地使用權 Tenure 商譽 Goodwill
無形資產減值準備 Intangible Assets depreciation reserves
專利權減值準備 Patent rights depreciation reserves
商標權減值準備 trademark rights depreciation reserves
未確認融資費用 Unacknowledged financial charges
待處理財產損溢 Wait deal assets loss or income 待處理財產損溢 Wait deal assets loss or income
待處理流動資產損溢 Wait deal intangible assets loss or income
待處理固定資產損溢 Wait deal fixed assets loss or income
