注冊會計師專業(yè)英文詞匯

1、專業(yè)英文詞匯一、資產(chǎn)assets1、流動資產(chǎn)currentassets111現(xiàn)金及約當(dāng)現(xiàn)金cashcashequivalents1111庫存現(xiàn)金cashonh1112零用金周轉(zhuǎn)金pettycashrevolvingfunds1113銀行存款cashinbanks1116在途現(xiàn)金cashintransit1117約當(dāng)現(xiàn)金cashequivalents1118其它現(xiàn)金及約當(dāng)現(xiàn)金othercashcashequivalents112短期投資s

2、htterminvestments1121短期投資股票shtterminvestmentsstock1122短期投資短期票券shtterminvestmentsshttermnotesbills1123短期投資政府債券shtterminvestmentsgovernmentbonds1124短期投資受益憑證shtterminvestmentsbeneficiarycertificates1125短期投資公司債shtterminvestm

3、entscpatebonds1128短期投資其它shtterminvestmentsother1129備抵短期投資跌價損失allowancefreductionofshtterminvestmenttomarket113應(yīng)收票據(jù)notesreceivable1131應(yīng)收票據(jù)notesreceivable1132應(yīng)收票據(jù)貼現(xiàn)discountednotesreceivable1137應(yīng)收票據(jù)關(guān)系人notesreceivablerelated

4、parties1138其它應(yīng)收票據(jù)othernotesreceivable1139備抵呆帳－應(yīng)收票據(jù)allowancefuncollectibleaccountsnotesreceivable114應(yīng)收帳款accountsreceivable1141應(yīng)收帳款accountsreceivable1142應(yīng)收分期帳款installmentaccountsreceivable1147應(yīng)收帳款關(guān)系人accountsreceivablerelat

5、edparties1149備抵呆帳－應(yīng)收帳款allowancefuncollectibleaccountsaccountsreceivable118其它應(yīng)收款otherreceivables1181應(yīng)收出售遠(yuǎn)匯款fwardexchangecontractreceivable1182應(yīng)收遠(yuǎn)匯款外幣fwardexchangecontractreceivablefeigncurrencies1183買賣遠(yuǎn)匯折價discountonfwarde

6、xchangecontract1184應(yīng)收收益earnedrevenuereceivable1185應(yīng)收退稅款incometaxrefundreceivable1187其它應(yīng)收款關(guān)系人otherreceivablesrelatedparties1188其它應(yīng)收款其它otherreceivablesother1189備抵呆帳其它應(yīng)收款allowancefuncollectibleaccountsotherreceivables121~12

7、2存貨inventies1211商品存貨merchiseinventy1212寄銷商品consignedgoods1213在途商品goodsintransit1219備抵存貨跌價損失allowancefreductionofinventytomarket1221制成品finishedgoods1329備抵長期投資跌價損失allowancefexcessofcostovermarketvalueoflongterminvestments3

8、、固定資產(chǎn)propertyplantequipment141土地l1411土地l1418土地重估增值lrevaluationincrements142土地改良物limprovements1421土地改良物limprovements1428土地改良物重估增值limprovementsrevaluationincrements1429累積折舊土地改良物accumulateddepreciationlimprovements143房屋及建物b

9、uildings1431房屋及建物buildings1438房屋及建物重估增值buildingsrevaluationincrements1439累積折舊房屋及建物accumulateddepreciationbuildings144~146機(jī)（器）具及設(shè)備machineryequipment1441機(jī)（器）具machinery1448機(jī)（器）具重估增值machineryrevaluationincrements1449累積折舊機(jī)（器）

10、具accumulateddepreciationmachinery151租賃資產(chǎn)leasedassets1511租賃資產(chǎn)leasedassets1519累積折舊租賃資產(chǎn)accumulateddepreciationleasedassets152租賃權(quán)益改良leaseholdimprovements1521租賃權(quán)益改良leaseholdimprovements1529累積折舊租賃權(quán)益改良accumulateddepreciationlea

11、seholdimprovements156未完工程及預(yù)付購置設(shè)備款constructioninprogressprepaymentsfequipment1561未完工程constructioninprogress1562預(yù)付購置設(shè)備款prepaymentfequipment158雜項固定資產(chǎn)miscellaneouspropertyplantequipment1581雜項固定資產(chǎn)miscellaneouspropertyplantequ

12、ipment1588雜項固定資產(chǎn)重估增值miscellaneouspropertyplantequipmentrevaluationincrements1589累積折舊雜項固定資產(chǎn)accumulateddepreciationmiscellaneouspropertyplantequipment16遞耗資產(chǎn)depletableassets161遞耗資產(chǎn)depletableassets1611天然資源naturalresources161