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1、會(huì)計(jì)必背單詞----FinancialAccounting一、資產(chǎn)類Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款Cashinbank1009其他貨幣資金Othercashandcashequivalents'100901外埠存款OthercityCashinbank'100902銀行本票Cashier'scheque'100903銀行匯票Bankdraft'100904信用卡Creditcard'100905信用證保證金L/CGu
2、aranteedeposits'100906存出投資款Refundabledeposits1101短期投資Short-terminvestments'110101股票Short-terminvestments-stock'110102債券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投資跌價(jià)準(zhǔn)備Short-terminve
3、stmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable1111應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應(yīng)收股利Dividendreceivable1122應(yīng)收利息Interestreceivable1131應(yīng)收賬款A(yù)ccountreceivable1133其他應(yīng)收款Othernotesreceivable1141壞賬準(zhǔn)備Baddebtreserves1151預(yù)付賬款A(yù)dvancemoney116
4、1應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫(kù)存資產(chǎn)Inventories1201物資采購(gòu)Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差異Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫(kù)存商品Finishedgoods1244商品進(jìn)銷差價(jià)Differencesbetween
5、purchasingandsellingprice1251委托加工物資Workinprocess-outsourced1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis1271受托代銷商品Commissionedandsellthegoodsonacommissionbasis1281存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages1301待攤費(fèi)用D
6、eferredandprepaidexpenses長(zhǎng)期投資Long-terminvestment1401長(zhǎng)期股權(quán)投資Long-terminvestmentonstocks'140101股票投資Investmentonstocks'140102其他股權(quán)投資Otherinvestmentonstocks1402長(zhǎng)期債權(quán)投資Long-terminvestmentonbonds'140201債券投資Investmentonbonds'140202其他債權(quán)投資Otherinvestmentonbonds1421長(zhǎng)期投資減值準(zhǔn)備L
7、ong-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditor'srightsinvestmentdepreciationreserves1431委托貸款Entrustloans'143101本金Principal'143102利息Interest'143103減值準(zhǔn)備Depreciationreserves1501固定資產(chǎn)Fixedassets房屋Building建筑物S
8、tructure機(jī)器設(shè)備Machineryequipment運(yùn)輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement1502累計(jì)折舊Accumulateddepreciation1505固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減
