会计学辅导)实用会计英语1

会计考友

　　一、资产类 Assets
　　流动资产 Current assets
　　货币资金 Cash and cash equivalents
0 _$ |) W0 ^5 O  C　　1001 现金 Cash
1 B* [- S" f# B' J　　1002 银行存款 Cash in bank
  Q7 X8 z5 B" C' n: d7 v　　1009 其他货币资金 Other cash and cash equivalents
　　'100901 外埠存款 Other city Cash in bank
0 R6 b1 s1 o. h& r　　'100902 银行本票 Cashier's cheque
1 S4 g/ X8 g1 w; E7 l2 k8 J1 i　　'100903 银行汇票 Bank draft
5 ?: ?! X4 W  u4 {. G1 V+ S0 a0 w　　'100904 信用卡 Credit card
1 I& Y$ z1 `* q9 a5 ]- K　　'100905 信用证保证金 L/C Guarantee deposits
. p* H1 O( Z# T' Z　　'100906 存出投资款 Refundable deposits
　　1101 短期投资 Short-term investments
% M' A4 b# `$ n　　'110101 股票 Short-term investments - stock
) o6 }4 h/ W5 S7 D3 J, f　　'110102 债券 Short-term investments - corporate bonds
4 y7 G2 K* e0 o7 w) J* G9 o$ Y　　'110103 基金 Short-term investments - corporate funds
　　'110110 其他 Short-term investments - other
5 q# \4 r: v+ ?3 N8 F$ Y　　1102 短期投资跌价准备 Short-term investments falling price reserves
　　应收款 Account receivable
, p! e* H! {" |- }　　1111 应收票据 Note receivable
　　银行承兑汇票 Bank acceptance
& o1 e9 o8 t! c7 b% \; T　　商业承兑汇票 Trade acceptance
$ H! x2 b5 Z8 C! M* M: L　　1121 应收股利 Dividend receivable
　　1122 应收利息 Interest receivable
　　1131 应收账款 Account receivable
, ]/ O( B) s' r2 f: G　　1133 其他应收款 Other notes receivable
　　1141 坏账准备 Bad debt reserves
& R* p2 O( r  y- \5 J/ E　　1151 预付账款 Advance money
　　1161 应收补贴款 Cover deficit by state subsidies of receivable
$ s- j* C7 x2 }　　库存资产 Inventories
　　1201 物资采购 Supplies purchasing
　　1211 原材料 Raw materials
! k3 V6 x" U7 b+ Z　　1221 包装物 Wrappage
　　1231 低值易耗品 Low-value consumption goods
+ E% B- c, L* b$ N2 L0 o　　1232 材料成本差异 Materials cost variance
) {* [5 f4 a6 d1 J- n3 J* m0 {8 w　　1241 自制半成品 Semi-Finished goods
　　1243 库存商品 Finished goods
4 E. v# x  y/ H6 s! L　　1244 商品进销差价 Differences between purchasing and selling price
　　1251 委托加工物资 Work in process - outsourced
　　1261 委托代销商品 Trust to and sell the goods on a commission basis
　　1271 受托代销商品 Commissioned and sell the goods on a commission basis
　　1281 存货跌价准备 Inventory falling price reserves
' R' P: G+ K7 \, P5 z　　1291 分期收款发出商品 Collect money and send out the goods by stages
& j" g# q" L& p$ P- P& g8 E　　1301 待摊费用 Deferred and prepaid expenses
　　长期投资 Long-term investment
　　1401 长期股权投资 Long-term investment on stocks
0 R+ s/ a  p- v$ G$ ]4 j　　'140101 股票投资 Investment on stocks
' i# G- O8 O5 o3 X　　'140102 其他股权投资 Other investment on stocks
　　1402 长期债权投资 Long-term investment on bonds
/ Q( J9 d( r! @. g　　'140201 债券投资 Investment on bonds
　　'140202 其他债权投资 Other investment on bonds
　　1421 长期投资减值准备 Long-term investments depreciation reserves