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九洲封魔大阵是众天人献祭所得但要封禁道种诞生的九州仅仅靠他们献祭是不够的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Ψ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>长期卐债权投资Long-term investment>债券投资Investment>其他⌒债权投资Other investment>长期投资减值准备卐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