发布时间： 2021.03.15
文章作者： 楷柏君
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ACCA是需要在英文环境下进行学习和考试的。很多同学在开始备考时，看到密密麻麻的英文和厚厚的复习书籍就会感到头疼。所以，楷柏君在这里给大家总结了资产类 Assets 专业词汇，希望能帮助同学们更好地掌握这些单词，早日通过ACCA考试~
1.流动资产Current assets
2.货币资金Cash and cash equivalents
3.库存现金Cash>银行存款Cash in bank
4.其他货币资金Other cash and cash equivalents
5.外埠存款Other city Cash in bank
6.银行本票Cashier's cheque
7.银行汇票Bank draft
8.信用卡Credit card
9.信用证保证金L/C Guarantee deposits
10.存出投资款Refundable deposits
11.交易性金融资产Financial assets held for trading
12.短期投资Short-term investments
13.股票Short-term investments-stock
14.债券Short-term investments-corporate bonds
15.基金Short-term investments-corporate funds
16.其他Short-term investments-other
17.短期投资跌价准备Short-term investments falling price reserves
18.应收款Account receivable
19.应收票据Note receivable
20.银行承兑汇票Bank acceptance
21.商业承兑汇票Trade acceptance、
22.应收股利Dividend receivable
23.应收利息Interest receivable
24.应收账款Account receivable
25.其他应收款Other notes receivable
26.坏账准备Bad debt reserves
27.资产减值损失Asset impairment loss
28.预付账款Advance payment
29.应收补贴款Cover deficit by state subsidies of receivable
30.库存资产Inventories
31.物资采购Supplies purchasing
32.原材料Raw materials
33.包装物Wrappage
34.低值易耗品Low-value consumption goods
35.材料成本差异Materials cost variance
36.自制半成品Semi-Finished goods
37.在途物资Materials in transport
38.库存商品Finished goods
39.商品进销差价Differences between purchasing and selling price
40.委托加工物资Work in process-outsourced
41.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 reserves
42.分期收款发出商品Collect money and send out the goods by stages
43.待摊费用Deferred and prepaid expenses
44.长期投资Long-term investment
45.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 reserves
46.股权投资减值准备Stock rights investment depreciation reserves
47.债权投资减值准备Bcreditor's rights investment depreciation reserves
48.委托贷款Entrust loans
49.本金Principal
50.利息Interest
51.减值准备Depreciation reserves
52.固定资产Fixed assets
53.房屋Building
54.建筑物Structure
55.机器设备Machinery equipment
56.运输设备Transportation facilities
57.工具器具Instruments and implement
58.累计折旧Accumulated depreciation
59.固定资产减值准备Fixed assets depreciation reserves
60.房屋、建筑物减值准备Building/structure depreciation reserves
61.机器设备减值准备Machinery equipment depreciation reserves
62.工程物资Project goods and material
63.专用材料Special-purpose material
64.专用设备Special-purpose equipment
65.预付大型设备款Prepayments for equipment
66.为生产准备的工具及器具Preparative instruments and implement for fabricate
67.在建工程Construction-in-process
68.安装工程Erection works
69.在安装设备Erecting equipment-in-process
70.技术改造工程Technical innovation project
71.大修理工程General overhaul project
72.在建工程减值准备Construction-in-process depreciation reserves
73.固定资产清理Liquidation of fixed assets
74.无形资产Intangible assets
75.专利权Patents
76.非专利技术Non-Patents
77.商标权Trademarks,Trade names
78.著作权Copyrights
79.土地使用权Tenure
80.商誉Goodwill
81.无形资产减值准备Intangible Assets depreciation reserves
82.专利权减值准备Patent rights depreciation reserves
83.商标权减值准备trademark rights depreciation reserves
84.未确认融资费用Unacknowledged financial charges
85.待处理财产损溢Wait deal assets loss or income
86.长期待摊费用Long-term deferred and prepaid expenses
87.待处理财产损溢Wait deal assets loss or income
88.待处理流动资产损溢Wait deal intangible assets loss or income
89.待处理固定资产损溢Wait deal fixed assets loss or income
发布时间： 2021.03.15
文章作者： 楷柏君
