英语是我们学习的主要科目之一，也是除了汉语以外学习的第二门语言。甚至某些职业对英语也有一定的要求，比如注册会计师。如果大家未来是往财会方向发展的，就要好好学习英语了，因为要考注册会计师的话必须要要考英语。下面，沪江小编整理了一些常用的会计名词，大家可以参考一下。
帐目名词
一、 资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
现金 Cash
银行存款 Cash in bank
其他货币资金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
银行本票 Cashier''s cheque
银行汇票 Bank draft
信用卡 Credit card
信用证保证金 L/C Guarantee deposits
存出投资款 Refundable deposits
短期投资 Short-term investments
股票 Short-term investments - stock
债券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
其他应收款 Other notes receivable
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
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
累计折旧 Accumulated depreciation
固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
工程物资 Project goods and material
专用材料 Special-purpose material
专用设备 Special-purpose equipment
预付大型设备款 Prepayments for equipment
为生产准备的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程减值准备 Construction-in-process depreciation reserves
固定资产清理 Liquidation of fixed assets
无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
待处理财产损溢 Wait deal assets loss or income
待处理流动资产损溢 Wait deal intangible assets loss or income
待处理固定资产损溢 Wait deal fixed assets loss or income
英语作为国际语言，学习的人越来越多。甚至有很多企业，很多职业对英语的掌握都有一定的要求。以上小编介绍的注册会计师就是其中一个对英语有要求的职业，所以，大家学好英语可以说是对自己前途十分有利。大家平时可以登录沪江英语网，上面有很多针对性的英语课程，是大家学习英语的不二选择。