帳目名詞

　　一、 資產類 Assets

　　流動資產 Current assets

　　貨幣資金 Cash and cash equivalents

　　現金 Cash

　　銀行存款 Cash in bank

　　其他貨幣資金 Other cash and cash equivalents

　　外埠存款 Other city Cash in bank

　　銀行本票 Cashier''s cheque

　　銀行匯票 Bank draft

　　信用卡 Credit card

　　信用證保證金 L/C Guarantee deposits

　　存出投資款 Refundable deposits

　　短期投資 Short-term investments

　　股票 Short-term investments - stock

　　債券 Short-term investments - corporate bonds

　　基金 Short-term investments - corporate funds

　　其他 Short-term investments - other

　　短期投資跌價準備 Short-term investments falling price reserves

　　應收款 Account receivable

　　應收票據 Note receivable

　　銀行承兌匯票 Bank acceptance

　　商業承兌匯票 Trade acceptance

　　應收股利 Dividend receivable

　　應收利息 Interest receivable

　　應收賬款 Account receivable

　　其他應收款 Other notes receivable

　　壞賬準備 Bad debt reserves

　　預付賬款 Advance money

　　應收補貼款 Cover deficit by state subsidies of receivable

　　庫存資產 Inventories

　　物資采購 Supplies purchasing

　　原材料 Raw materials

　　包裝物 Wrappage

　　低值易耗品 Low-value consumption goods

　　材料成本差異 Materials cost variance

　　自制半成品 Semi-Finished goods

　　庫存商品 Finished goods

　　商品進銷差價 Differences between purchasing and selling price

　　委托加工物資 Work in process - outsourced

　　委托代銷商品 Trust to and sell the goods on a commission basis

　　受托代銷商品 Commissioned and sell the goods on a commission basis

　　存貨跌價準備 Inventory falling price reserves

　　分期收款發出商品 Collect money and send out the goods by stages

　　待攤費用 Deferred and prepaid expenses

　　長期投資 Long-term investment

　　長期股權投資 Long-term investment on stocks

　　股票投資 Investment on stocks

2007年注冊會計師CPA考試高效復習五大絕招