2013年注冊會計師英語中常用資產(chǎn)類科目的英文名稱

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銀行存款:Bank deposit
    應收賬款:Account receivable
    應收票據(jù):Notes receivable
    應收股利:Dividend receivable
    應收利息:Interestreceivable
    其他應收款:Other receivables
     現(xiàn)金:Cash and cash equivalents
    原材料:Raw materials
    在途物資:Materials in transport
    庫存商品:inventory
    存貨跌價準備:provision forthe declinein value ofinventories
    壞賬準備:Bad debt provision
    待攤費用:Prepaid expense
    交易性金融資產(chǎn):Trading financial assets
    持有至到期投資:held-to-maturity investment
    可供出售金融資產(chǎn):Available-for-sale financial assets
    短期投資:Short-term investment
    長期股權投資:Long-term equity investment
    固定資產(chǎn):Fixed assets
    累計折舊:Accumulated depreciation
    在建工程:Construction-in-process
    固定資產(chǎn)減值準備:provision for the decline in value of fixed assets
    無形資產(chǎn):Intangible assets
    累計攤銷:Accumulated amortization
    商譽:Goodwill
    遞延所得稅資產(chǎn):deferred tax assets (DTA )