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2024-07-05 13:35·直播吧
2024年12月18日，89个ACCA资产类中英文专业词汇，助力备考！2019-11-20 10:09·北京金立品教育点击右上角【关注】北京金立品教育头条号，收获更多acca考试秘籍。ACCA考试是全英文考试，需要在英文的环境下进行学习和考试。以下是今天给大家总结的资产类Assets专业词汇，希望能够帮助大家更好地掌握这些单词，早日通过考试。1.流动资产Current assets2.货币资金Cash and cash equivalents3.库存现金Cash>银行存款Cash in bank4.其他货币资金Other cash and cash equivalents5.外埠存款Other city Cash in bank6.银行本票Cashier's cheque7.银行汇票Bank draft8.信用卡Credit card9.信用证保证金L/C Guarantee deposits10.存出投资款Refundable deposits11.交易性金融资产Financial assets held for trading12.短期投资Short-term investments13.股票Short-term investments-stock14.债券Short-term investments-corporate bonds15.基金Short-term investments-corporate funds16.其他Short-term investments-other17.短期投资跌价准备Short-term investments falling price reserves18.应收款Account receivable19.应收票据Note receivable20.银行承兑汇票Bank acceptance21.商业承兑汇票Trade acceptance、22.应收股利Dividend receivable23.应收利息Interest receivable24.应收账款Account receivable25.其他应收款Other notes receivable26.坏账准备Bad debt reserves27.资产减值损失Asset impairment loss28.预付账款Advance payment29.应收补贴款Cover deficit by state subsidies of receivable30.库存资产Inventories31.物资采购Supplies purchasing32.原材料Raw materials33.包装物Wrappage34.低值易耗品Low-value consumption goods35.材料成本差异Materials cost variance36.自制半成品Semi-Finished goods37.在途物资Materials in transport38.库存商品Finished goods39.商品进销差价Differences between purchasing and selling price40.委托加工物资Work in process-outsourced41.委托代销商品Trust to and sell the goods>受托代销商品Commissioned and sell the goods>存货跌价准备Inventory falling price reserves42.分期收款发出商品Collect money and send out the goods by stages43.待摊费用Deferred and prepaid expenses44.长期投资Long-term investment45.长期股权投资Long-term investment>股票投资Investment>其他股权投资Other investment>长期债权投资Long-term investment>债券投资Investment>其他债权投资Other investment>长期投资减值准备Long-term investments depreciation reserves46.股权投资减值准备Stock rights investment depreciation reserves47.债权投资减值准备Bcreditor's rights investment depreciation reserves48.委托贷款Entrust loans49.本金Principal50.利息Interest51.减值准备Depreciation reserves52.固定资产Fixed assets53.房屋Building54.建筑物Structure55.机器设备Machinery equipment56.运输设备Transportation facilities57.工具器具Instruments and implement58.累计折旧Accumulated depreciation59.固定资产减值准备Fixed assets depreciation reserves60.房屋、建筑物减值准备Building/structure depreciation reserves61.机器设备减值准备Machinery equipment depreciation reserves62.工程物资Project goods and material63.专用材料Special-purpose material64.专用设备Special-purpose equipment65.预付大型设备款Prepayments for equipment66.为生产准备的工具及器具Preparative instruments and implement for fabricate67.在建工程Construction-in-process68.安装工程Erection works69.在安装设备Erecting equipment-in-process70.技术改造工程Technical innovation project71.大修理工程General overhaul project72.在建工程减值准备Construction-in-process depreciation reserves73.固定资产清理Liquidation of fixed assets74.无形资产Intangible assets75.专利权Patents76.非专利技术Non-Patents77.商标权Trademarks,Trade names78.著作权Copyrights79.土地使用权Tenure80.商誉Goodwill81.无形资产减值准备Intangible Assets depreciation reserves82.专利权减值准备Patent rights depreciation reserves83.商标权减值准备trademark rights depreciation reserves84.未确认融资费用Unacknowledged financial charges85.待处理财产损溢Wait deal assets loss or income86.长期待摊费用Long-term deferred and prepaid expenses87.待处理财产损溢Wait deal assets loss or income88.待处理流动资产损溢Wait deal intangible assets loss or income89.待处理固定资产损溢Wait deal fixed assets loss or income-END-欢迎关注【北京金立品教育】头条号，一起加速成长，成为一名优秀的财会人员~如果你喜欢我的文章，不妨点赞、转发、收藏一下哦。
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什么神仙剧情连自己的坐骑都不放过
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