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2018年全国注册会计师统一考试报名条件、报名时间、考试时间、成绩查询时间

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[会计] AICPA考试常用会计词汇学习之资产篇

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    萌哒
    2018-8-13 16:45
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    发表于 2018-9-13 15:06:56 | 显示全部楼层 |阅读模式
    注会CPA成绩查询入口 | 注会CPA报名条件 | 注会CPA报名入口 | 注会CPA报名时间 | 注会CPA考试时间
    流动资产 current assets
    现金及约当现金 cash and cash equivalents
    库存现金 cash on hand
    零用金/周转金 petty cash/revolving funds
    银行存款 cash in banks
    在途现金 cash in transit
    约当现金 cash equivalents
    其它现金及约当现金 other cash and cash equivalents
    短期投资 short-term investments
    短期投资 - 股票 short-term investments - stock
    短期投资 - 短期票券 short-term investments - short-term notes and bills
    短期投资 - 政府债券 short-term investments - government bonds
    短期投资 - 受益凭证 short-term investments - beneficiary certificates
    短期投资 - 公司债 short-term investments - corporate bonds
    短期投资 - 其它 short-term investments - other
    备抵短期投资跌价损失 allowance for reduction of short - term investment to market
    应收票据 notes receivable
    应收票据 notes receivable
    应收票据贴现 discounted notes receivable
    应收票据 - 关系人 notes receivable - related parties
    其它应收票据 other notes receivable
    备抵呆帐 - 应收票据 allowance for uncollec - tible accounts - notes receivable
    应收帐款 accounts receivable
    应收帐款 accounts receivable
    应收分期帐款 installment accounts receivable
    应收帐款 - 关系人 accounts receivable - related parties
    备抵呆帐 - 应收帐款 allowance for uncollec- tible accounts - accounts receivable
    其它应收款 other receivables
    应收出售远汇款 forward exchange contract receivable
    应收远汇款 - 外币 forward exchange contract receivable - foreign currencies
    买卖远汇折价 discount on forward ex-change contract
    应收收益 earned revenue receivable
    应收退税款 income tax refund receivable
    其它应收款 - 关系人 other receivables - related parties
    其它应收款 - 其它 other receivables - other
    备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
    存货 inventories
    商品存货 merchandise inventory
    寄销商品 consigned goods
    在途商品 goods in transit
    备抵存货跌价损失 allowance for reduction of inventory to market
    制成品 finished goods
    寄销制成品 consigned finished goods
    副产品 by-products
    在制品 work in process
    委外加工 work in process - outsourced
    原料 raw materials
    物料 supplies
    在途原物料 materials and supplies in transit
    备抵存货跌价损失 allowance for reduction of inventory to market
    预付费用 prepaid expenses
    预付薪资 prepaid payroll
    预付租金 prepaid rents
    预付保险费 prepaid insurance
    用品盘存 office supplies
    预付所得税 prepaid income tax
    其它预付费用 other prepaid expenses
    预付款项 prepayments
    预付货款 prepayment for purchases
    其它预付款项 other prepayments
    其它流动资产 other current assets
    进项税额 VAT paid(or input tax)
    留抵税额 excess VAT paid(or overpaid VAT)
    暂付款 temporary payments
    代付款 payment on behalf of others
    员工借支 advances to employees
    存出保证金 refundable deposits
    受限制存款 certificate of deposit - restricted
    递延所得税资产 deferred income tax assets
    递延兑换损失 deferred foreign exchange losses
    业主(股东)往来 owners(stockholders)current account
    同业往来 current account with others
    其它流动资产 - 其它 other current assets - other
    基金及长期投资
    funds and long-term investments
    偿债基金 redemption fund(or sinking fund)
    改良及扩充基金 fund for improvement and expansion
    意外损失准备基金 contingency fund
    退休基金 pension fund
    其它基金 other funds
    长期股权投资 long - term equity investments
    长期债券投资 long - term bond investments
    长期不动产投资 long - term real estate in - vestments
    人寿保险现金解约价值 cash surrender value of life insurance
    其它长期投资 other long - term investments
    备抵长期投资跌价损失 allowance for excess of cost over market value of long - term investments
    固定资产
    property,plant,and equipment
    土地 land
    土地-重估增值 land - revaluation increments
    土地改良物 land improvements
    土地改良物 - 重估增值 land improvements - revaluation increments
    累积折旧 - 土地改良物 accumulated depreciation - land improvements
    房屋及建物 buildings
    房屋及建物 - 重估增值 buildings - revaluation increments
    累积折旧 - 房屋及建物 accumulated depreciation - buildings
    机(器)具及设备 machinery and equipment
    机(器)具 - 重估增值 machinery - revaluation increments
    累积折旧 - 机(器)具 accumulated depreciation - machinery
    租赁资产 leased assets
    累积折旧 - 租赁资产 accumulated depreciation - leased assets
    租赁权益改良 leasehold improvements
    累积折旧 - 租赁权益改良 accumulated depreciation - leasehold improvements
    未完工程及预付购置设备款 construction in progress and prepayments forequipment
    未完工程 construction in progress
    预付购置设备款 prepayment for equipment
    杂项固定资产 miscellaneous property,plant,and equipment
    杂项固定资产 - 重估增值 miscellaneous property,plant,and equipment - revaluation increments
    累积折旧 - 杂项固定资产 accumulated depreciation - miscellaneous property,plant,and equipment
    递耗资产 depletable assets
    天然资源 - 重估增值 natural resources - revaluation increments
    累积折耗 - 天然资源 accumulated depletion - natural resources
    无形资产 intangible assets
    商标权 trademarks
    专利权 patents
    特许权 franchise
    著作权 copyright
    计算机软件 computer software cost
    商誉 goodwill
    开办费 organization costs
    其它无形资产 other intangibles
    递延退休金成本 deferred pension costs
    租赁权益改良 leasehold improvements
    其它无形资产 - 其它 other intangible assets - other
    其它资产 other assets
    递延资产 deferred assets
    债券发行成本 deferred bond issuance costs
    长期预付租金 long-term prepaid rent
    长期预付保险费 long-term prepaid insurance
    递延所得税资产 deferred income tax assets
    预付退休金 prepaid pension cost
    其它递延资产 other deferred assets
    闲置资产 idle assets
    长期应收票据及款项与催收帐款 long - term notes,accounts and overdue receivables
    长期应收票据 long - term notes receivable
    长期应收帐款 long - term accounts receivable
    催收帐款 overdue receivables
    长期应收票据及款项与催收帐款 - 关系人 long-term notes,accounts and overdue receivables - related parties
    其它长期应收款项 other long - term receivables
    备抵呆帐 - 长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
    出租资产 assets leased to others
    出租资产 - 重估增值 assets leased to others - incremental value from revaluation
    累积折旧 - 出租资产 accumulated depreciation - assets leased to others
    存出保证金 refundable deposit
    存出保证金 refundable deposits
    杂项资产 miscellaneous assets
    受限制存款 certificate of deposit - restricted
    杂项资产 - 其它 miscellaneous assets - other
    来源:宏景 商务综合整理,转载请注明出处。

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