升职加薪不可少的,会计必备英文常用词汇!

原标题:升职加薪不可少的,会计必备英文常用词汇!

1、股票 Short-term investments - stock

股票是股份公司发行的所有权凭证,是股份公司为筹集资金而发行给各个股东作为持股凭证并借以取得股息和红利的一种有价证券。

Stock is the ownership certificate issued by the stock company, which is a kind of valuable securities issued by the stock company to each shareholder as the stock certificate to obtain dividends and bonuses in order to raise funds.

2、银行承兑汇票 Bank acceptance

银行承兑汇票是商业汇票的一种。指由在承兑银行开立存款账户的存款人签发,向开户银行申请并经银行审查同意承兑的,保证在指定日期无条件支付确定的金额给收款人或持票人的票据。

Bank acceptance bill is a kind of commercial bill. It refers to the bill issued by the depositor who opens a deposit account in the acceptance bank, applies to the deposit bank for acceptance after the bank's examination and approval, and guarantees to unconditionally pay the determined amount to the payee or the holder on the specified date.

3、应收利息 Interest receivable

应收利息是指短期债券投资实际支付的价款中包含的已到付息期但尚未领取的债券利息。

Interest receivable refers to the bond interest that has reached the interest payment period but has not been received included in the actual payment price of short-term bond investment.

4、库存商品 Finished goods

库存商品是指企业已完成全部生产过程并已验收入库,合乎标准规格和技术条件,可以按照合同规定的条件送交订货单位,或可以作为商品对外销售的产品以及外购或委托加工完成验收入库用于销售的各种商品。简而言之,库存商品指一切闲置的,用于未来的,有经济价值的商品。

Inventory goods refer to the products that the enterprise has completed the whole production process and has accepted and put into storage, which meet the standard specifications and technical conditions, and can be delivered to the ordering unit according to the conditions stipulated in the contract, or can be sold to the outside world as commodities, as well as all kinds of commodities that have been purchased or commissioned for processing and accepted and put into storage for sale. In short, inventory refers to all idle, future, economic value of goods.

5、长期投资 Long-term investment

长期投资是指不准备随时变现,持有时间超过1年的企业对外投资。长期投资之所以区别于短期投资,不但是投资期限的长短,更在于投资目的的不同。

Long term investment refers to the external investment of an enterprise that is not ready to be realized at any time and has been held for more than one year. The reason why long-term investment is different from short-term investment is not only the length of investment period, but also the different investment purposes.

6、现金 Cash

现金(cash),是指各主权国家法律确定的,在一定范围内立即可以投入流通的交换媒介。

Cash refers to the exchange medium that is determined by the laws of sovereign countries and can be put into circulation immediately within a certain range.

7、减值准备 Depreciation reserves

减值准备是指资产的帐面价值超过其可收回金额,判断资产是否减值,应依据资产可能已经发生减损的某些迹象,如果存在任何一种迹象,企业应对其可收回金额进行正式估计。

The provision for impairment refers to that the book value of an asset exceeds its recoverable amount, and whether the asset is impaired should be judged according to some signs that the asset may have been impaired. If there is any sign, the enterprise should formally estimate its recoverable amount.

8、固定资产 Fixed assets

固定资产是指企业为生产产品、提供劳务、出租或者经营管理而持有的、使用时间超过12个月的,价值达到一定标准的非货币性资产,包括房屋、建筑物、机器、机械、运输工具以及其他与生产经营活动有关的设备、器具、工具等。

The provision for impairment refers to that the book value of an asset exceeds its recoverable amount, and whether the asset is impaired should be judged according to some signs that the asset may have been impaired. If there is any sign, the enterprise should formally estimate its recoverable amount.

9、累计折旧 Accumulated depreciation

“累计折旧”账户属于资产类的备抵调整账户,其结构与一般资产账户的结构刚好相反,贷方登记增加,借方登记减少,余额在贷方。

The "accumulated depreciation" account belongs to the allowance adjustment account of the asset category. Its structure is just opposite to that of the general asset account. The credit registration increases, the debit registration decreases, and the balance is in the credit.

10、在建工程 Construction-in-process

在建工程,指企业资产的新建、改建、扩建,或技术改造、设备更新和大修理工程等尚未完工的工程支出。在建工程通常有“自营”和“出包”两种方式。

"Construction in progress" refers to the expenditure for new construction, reconstruction or expansion of the assets of an enterprise, or for technical transformation, equipment renewal and major repair works that have not yet been completed. There are two ways of construction in progress: "self operation" and "outsourcing".

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