不少同学问我们有没有ACCA财会英语词语表？有有有，你想要的全都有！今天给大伙整理了【资产类 Assets】98个英语词语，童鞋们快点珍藏起来，天天打卡背起来！
资产类 Assets
第一组
流动资产 Current assets
货币资金 Cash and cash equivalents
库存现金 Cash on hand
银行存款 Cash in bank
其他货币资金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
银行本票 Cashiers cheque
银行汇票 Bank draft
信用卡 Credit card
信用证保证金 L/C Guarantee deposits
第二组
存出投资款 Refundable deposits
买卖性金筹资产 Financial assets held for trading
短期投资 Short-term investments
股票 Short-term investments - stock
债券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投资跌价筹备 Short-term investments falling price reserves
应收款 Account receivable
应收票据 Note receivable
第三组
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
其他应收款 Other notes receivable
坏账筹备 Bad debt reserves
资产减值损失 Asset impairment loss
预付账款 Advance payment
应收补贴款 Cover deficit by state subsidies of receivable
第四组
库存资产 Inventories
物资采购 Supplies purchasing
原材料 Raw materials
包装物 Wrappage
低值易耗品 Low-value consumption goods
材料本钱差异 Materials cosplayt variance
自制半成品 Semi-Finished goods
在途物资Materials in transport
库存产品 Finished goods
产品进销差价 Differences between purchasing and selling price
第五组
委托加工物资 Work in process - outsourced
委托代销产品 Trust to and sell the goods on a commission basis
受托代销产品 Commissioned and sell the goods on a commission basis
存货跌价筹备 Inventory falling price reserves
分期收款发出产品 Collect money and send out the goods by stages
待摊成本 Deferred and prepaid expenses
长期投资 Long-term investment
长期股权投资 Long-term investment on stocks
股票投资 Investment on stocks
其他股权投资 Other investment on stocks
第六组
长期债权投资 Long-term investment on bonds
债券投资 Investment on bonds
其他债权投资 Other investment on bonds
长期投资减值筹备 Long-term investments depreciation reserves
股权投资减值筹备 Stock rights investment depreciation reserves
债权投资减值筹备 Bcreditors rights investment depreciation reserves
委托贷款 Entrust loans
本金 Principal
利息 Interest
减值筹备 Depreciation reserves
第七组
固定资产 Fixed assets
房子 Building
建筑物 Structure
机器设施 Machinery equipment
运输设施 Transportation facilities
工具器具 Instruments and implement
累计折旧 Accumulated depreciation
固定资产减值筹备 Fixed assets depreciation reserves
房子、建筑物减值筹备 Building/structure depreciation reserves
机器设施减值筹备 Machinery equipment depreciation reserves
第八组
工程物资 Project goods and material
专用材料 Special-purpose material
专用设施 Special-purpose equipment
预付大型设施款 Prepayments for equipment
为生产筹备的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安装工程 Erection works
在安装设施 Erecting equipment-in-process
技术改造工程 Technical innovation project
大维修工程 General overhaul project
第九组
在建工程减值筹备 Construction-in-process depreciation reserves
固定资产清理 Liquidation of fixed assets
无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地用权 Tenure
商誉 Goodwill
无形资产减值筹备 Intangible Assets depreciation reserves
第十组
专利权减值筹备 Patent rights depreciation reserves
商标权减值筹备 trademark rights depreciation reserves
未确认筹资成本 Unacknowledged financial charges
待处置财产损溢 Wait deal assets loss or income
长期待摊成本 Long-term deferred and prepaid expenses
待处置财产损溢 Wait deal assets loss or income
待处置流动资产损溢 Wait deal intangible assets loss or income
待处置固定资产损溢 Wait deal fixed assets loss or income
本文为正保ACCA学员服务原创整理发布，作者：正小A，转载请注明。正保教育—ACCA白金级认同培训机构，“白金级认同教育机构”是ACCA官方授与合作教育机构的全球至高等级。
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