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:Available-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 acquire v. 获得,取得 purchase price 买价 installation cost 安装费用 tax 税金等 historical cost:原始成本 fair value 公允价值 market value 市场价值 transportation cost 运费 depreciation n. 折旧,损耗(有些资产) amortization 摊销(无形资产) accumulated depreciation 累积折旧 depreciation expense 折旧费用 depreciation base 折旧基数 book value /carrying value 账目价值(=historical cost – accumulated depreciation) estimated residual value/ estimated salvage value 预计净残值 estimated useful life 预计使用年限(No.of years)/(No.of production units) useful life 使用寿命,使用年限 固定资产提折旧的方法 a.straight-line method 直线折旧法,平均年限法 Accelerated depreciation 加速折旧法: b.units of production method 工作量法 c.double-declining balance method 双倍余额递减法 d.sum-of-the-years' digits method 年数总和法 journal entry 与折旧有关的会计分录 Dr.depreciation expense 折旧费用 Cr.accumulated depreciation 累计折旧 本文来源:https://www.wddqw.com/doc/42093fe2e009581b6bd9eb52.html