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資產(chǎn)類 Assets

第一組

流動(dòng)資產(chǎn) Current assets

貨幣資金 Cash and cash equivalents

庫存現(xiàn)金 Cash on hand

銀行存款 Cash in bank

其他貨幣資金 Other cash and cash equivalents

外埠存款 Other city Cash in bank

銀行本票 Cashier's cheque

銀行匯票 Bank draft

信用卡 Credit card

信用證保證金 L/C Guarantee deposits

第二組

存出投資款 Refundable deposits

交易性金融資產(chǎn) Financial assets held for trading

短期投資 Short-term investments

股票 Short-term investments - stock

債券 Short-term investments - corporate bonds

基金 Short-term investments - corporate funds

其他 Short-term investments - other

短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves

應(yīng)收款 Account receivable

應(yīng)收票據(jù) Note receivable

第三組

銀行承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance 

應(yīng)收股利 Dividend receivable

應(yīng)收利息 Interest receivable

應(yīng)收賬款 Account receivable

其他應(yīng)收款 Other notes receivable

壞賬準(zhǔn)備 Bad debt reserves

資產(chǎn)減值損失 Asset impairment loss

預(yù)付賬款 Advance payment

應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable

第四組

庫存資產(chǎn) Inventories

物資采購 Supplies purchasing

原材料 Raw materials

包裝物 Wrappage

低值易耗品 Low-value consumption goods

材料成本差異 Materials cost variance

自制半成品 Semi-Finished goods

在途物資Materials in transport

庫存商品 Finished goods

商品進(jìn)銷差價(jià) Differences between purchasing and selling price

第五組

委托加工物資 Work in process - outsourced

委托代銷商品 Trust to and sell the goods on a commission basis

受托代銷商品 Commissioned and sell the goods on a commission basis

存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves

分期收款發(fā)出商品 Collect money and send out the goods by stages

待攤費(fèi)用 Deferred and prepaid expenses

長期投資 Long-term investment

長期股權(quán)投資 Long-term investment on stocks

股票投資 Investment on stocks

其他股權(quán)投資 Other investment on stocks

第六組

長期債權(quán)投資 Long-term investment on bonds

債券投資 Investment on bonds

其他債權(quán)投資 Other investment on bonds

長期投資減值準(zhǔn)備 Long-term investments depreciation reserves

股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves

債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves

委托貸款 Entrust loans

本金 Principal

利息 Interest

減值準(zhǔn)備 Depreciation reserves

第七組

固定資產(chǎn) Fixed assets

房屋 Building

建筑物 Structure

機(jī)器設(shè)備 Machinery equipment

運(yùn)輸設(shè)備 Transportation facilities

工具器具 Instruments and implement

累計(jì)折舊 Accumulated depreciation

固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves

房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves

機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves

第八組

工程物資 Project goods and material

專用材料 Special-purpose material

專用設(shè)備 Special-purpose equipment

預(yù)付大型設(shè)備款 Prepayments for equipment

為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate

在建工程 Construction-in-process

安裝工程 Erection works

在安裝設(shè)備 Erecting equipment-in-process

技術(shù)改造工程 Technical innovation project

大修理工程 General overhaul project

第九組

在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves

固定資產(chǎn)清理 Liquidation of fixed assets

無形資產(chǎn) Intangible assets

專利權(quán) Patents

非專利技術(shù) Non-Patents

商標(biāo)權(quán) Trademarks, Trade names

著作權(quán) Copyrights

土地使用權(quán) Tenure

商譽(yù) Goodwill

無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves

第十組

專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves

商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves

未確認(rèn)融資費(fèi)用 Unacknowledged financial charges

待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income

長期待攤費(fèi)用 Long-term deferred and prepaid expenses

待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income

待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income

待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

本文為正保ACCA學(xué)員服務(wù)原創(chuàng)整理發(fā)布，作者：正小A，轉(zhuǎn)載請注明。正保教育—ACCA白金級(jí)認(rèn)可培訓(xùn)機(jī)構(gòu)，“白金級(jí)認(rèn)可教育機(jī)構(gòu)”是ACCA官方授予合作教育機(jī)構(gòu)的全球至高等級(jí)。

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