中国会计科目的中英文对照—资产类2(在线收听

  坏账准备 Bad debt reserves

  预付账款 Advance money

  应收补贴款 Cover deficit by state subsidies of receivable

  库存资产 Inventories

  物资采购 Supplies purchasing

  原材料 Raw materials

  包装物 Wrappage

  低值易耗品 Low-value consumption goods

  材料成本差异 Materials cost variance

  自制半成品 Semi-Finished goods

  库存商品 Finished goods

  商品进销差价 Differences between purchasing and selling price

  委托加工物资 Work in process - outsourced

  委托代销商品 Trust to and sell the goods on a commission basis

  受托代销商品 Commissioned and sell the goods on a commission basis

  存货跌价准备 Inventory falling price reserves

  分期收款发出商品 Collect money and send out the goods by stages

  待摊费用 Deferred and prepaid expenses

  长期投资 Long-term investment

  长期股权投资 Long-term investment on stocks

  股票投资 Investment on stocks

  其他股权投资 Other investment on stocks

  长期债权投资 Long-term investment on bonds

  债券投资 Investment on bonds

  其他债权投资 Other investment on bonds

  长期投资减值准备 Long-term investments depreciation reserves

  股权投资减值准备 Stock rights investment depreciation reserves

  债权投资减值准备 Bcreditor's rights investment depreciation reserves

  委托贷款 Entrust loans

  本金 Principal

  利息 Interest

  减值准备 Depreciation reserves

  固定资产 Fixed assets

  房屋 Building

  建筑物 Structure

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