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标题 职场商务:常用资产类科目的英文名称
内容
    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 )
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更新时间:2025/5/24 18:13:51