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资产类科目英文名称
现金:
Cash and cash equivalents
银行存款:
Bank deposit
应收账款:
Account receivable
应收票据:
Notes receivable
应收股利:
Dividend receivable
应收利息:
Interestreceivable
其他应收款:
Other receivables
原材料:
Raw materials
在途物资:
Materials in transport
库存商品:
inventory
存货跌价准备:
provision forthe declinein value ofinventories
坏账准备:
Bad debt provision
待摊费用:
Prepaid expense
交易性金融资产:
Trading financial assets
持有至到期投资:
held-to-maturity investment
可供出售金融资产:
A
vailable-for-sale financial assets
短期投资:
Short-term investment
长期股权投资:
Long-term equity investment
固定资产:
Fixed assets
累计折旧:
Accumulated depreciation
在建工程:
Construction-in-process
固定资产减值准备:
provision for the decline in value of fixed assets
无形资产:
Intangible assets
累计摊销:
Accumulated amortization
商誉:
Goodwill
递延所得税资产:
deferred tax assets
(
DTA
)
固定资产的相关单词
常见的固定资产
building
建筑物
plant
厂房
machinery
机械
equipment
设备
vehicles
车辆
fixture
固定设施
Acquisition cost
购置成本
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