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存货跌价准备英文,8个备抵科目口诀

  • 英语单词
  • 2025-09-03

存货跌价准备英文?1、会计:accounting 会计是以货币为主要计量单位,运用专门的方法,对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。2、资产:Asset 资产是指由企业过去的交易或事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。那么,存货跌价准备英文?一起来了解一下吧。

原材料存货跌价准备怎么计算

淘汰的英文是obsolete。

其他释义:

废弃、荒废的。

短语:

obsolete material良品已呆滞、良品已经板滞、呆滞品、良品已凝滞;Provision for obsolete stocks存货跌价准备、存货跌价预备;obsolete equipment陈旧设备、过时设备、翻译;Obsolete File旧版本文件。

Obsolete asset陈旧资产、翻译;Obsolete inventory作废存货、陈旧存货、过时存货;obsolete stock陈旧存货、陈废存货;obsolete vessel废船、老式舰、过时的船双英语、翻译。

同根词:

obsolescent荒废的、即将过时的、逐渐被废弃的;obsoleteness废弃。

obsolete的例句:

1、This village has been eliminated, and there is no one in the village.

这个村子已经被淘汰了,村子里什么人都没有。

2、This desolate village has been eliminated by the times, with weeds and soil everywhere.

这个荒凉的村庄被时代淘汰了,到处都是杂草和泥土。

应付暂估英文

现金 Cash in hand

银行存款 Cash in bank

其他货币资金-外埠存款Other monetary assets - cash in other cities

其他货币资金-银行本票 Other monetary assets - cashier‘s check

其他货币资金-银行汇票 Other monetary assets - bank draft

其他货币资金-信用卡 Other monetary assets - credit cards

其他货币资金-信用证保证金 Other monetary assets - L/C deposit

其他货币资金-存出投资款 Other monetary assets - cash for investment

短期投资-股票投资 Investments - Short term - stocks

短期投资-债券投资 Investments - Short term - bonds

短期投资-基金投资 Investments - Short term - funds

短期投资-其他投资 Investments - Short term - others

短期投资跌价准备 Provision for short-term investment

长期股权投资-股票投资 Long term equity investment - stocks

长期股权投资-其他股权投资 Longterm equity investment - others

长期债券投资-债券投资 Long term securities investemnt - bonds

长期债券投资-其他债权投资 Long term securities investment - others

长期投资减值准备 Provision for long-term investment

应收票据 Notes receivable

应收股利 Dividends receivable

应收利息 Interest receivable

应收帐款 Trade debtors

坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors

预付帐款 Prepayment

应收补贴款Allowance receivable

其他应收款 Other debtors

坏帐准备- 其他应收款 Provision for doubtful debts - other debtors

其他流动资产 Other current assets

物资采购 Purchase

原材料 Raw materials

包装物 Packing materials

低值易耗品 Low value consumbles

材料成本差异 Material cost difference

自制半成品 Self-manufactured goods

库存商品 Finished goods

商品进销差价 Difference between purchase & sales of commodities

委托加工物资 Consigned processiong material

委托代销商品 Consignment-out

受托代销商品 Consignment-in

分期收款发出商品 Goods on instalment sales

存货跌价准备 Provision for obsolete stocks

待摊费用 Prepaid expenses

待处理流动资产损益 Unsettled G/L on current assets

待处理固定资产损益 Unsettled G/L on fixed assets

委托贷款-本金 Consignment loan - principle

委托贷款-利息 Consignment loan - interest

委托贷款-减值准备 Consignment loan - provision

固定资产-房屋建筑物 Fixed assets - Buildings

固定资产-机器设备 Fixed assets - Plant and machinery

固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

固定资产-运输设备 Fixed assets - Automobiles

累计折旧 Accumulated depreciation

固定资产减值准备 Impairment of fixed assets

工程物资-专用材料 Project material - specific materials

工程物资-专用设备 Project material - specific equipment

工程物资-预付大型设备款 Project material - prepaid for equipment

工程物资-为生产准备的工具及器具 Project material - tools and facilities for production

在建工程 Construction in progress

在建工程减值准备 Impairment of construction in progress

固定资产清理 Disposal of fixed assets

无形资产-专利权 Intangible assets - patent

无形资产-非专利技术 Intangible assets - industrial property and know-how

无形资产-商标权 Intangible assets - trademark rights

无形资产-土地使用权 Intangible assets - land use rights

无形资产-商誉 Intangible assets - goodwill

无形资产减值准备 Impairment of intangible assets

长期待摊费用 Deferred assets

未确认融资费用 Unrecognized finance fees

其他长期资产 Other long term assets

递延税款借项 Deferred assets debits

应付票据 Notes payable

应付帐款 Trade creditors

预收帐款 Adanvancesfrom customers

代销商品款 Consignment-in payables

其他应交款 Other payable to government

其他应付款 Other creditors

应付股利 Proposed dividends

待转资产价值 Donated assets

预计负债 Accrued liabilities

应付短期债券 Short-term debentures payable

其他流动负债 Other current liabilities

预提费用 Accrued expenses

应付工资 Payroll payable

应付福利费 Welfare payable

短期借款-抵押借款 Bank loans - Short term - pledged

短期借款-信用借款 Bank loans - Short term - credit

短期借款-担保借款 Bank loans - Short term - guaranteed

一年内到期长期借款 Long term loans due within one year

一年内到期长期应付款 Long term payable due within one year

长期借款 Bank loans - Long term

应付债券-债券面值 Bond payable - Par value

应付债券-债券溢价 Bond payable - Excess

应付债券-债券折价 Bond payable - Discount

应付债券-应计利息 Bond payable - Accrued interest

长期应付款 Long term payable

专项应付款 Specific payable

其他长期负债 Other long term liabilities

应交税金-所得税 Tax payable - income tax

应交税金-增值税 Tax payable - VAT

应交税金-营业税 Tax payable - businesstax

应交税金-消费税 Tax payable - consumable tax

应交税金-其他 Tax payable - others

递延税款贷项 Deferred taxation credit

股本 Share capital

已归还投资 Investment returned

利润分配-其他转入 Profit appropriation -other transfer in

利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve

利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve

利润分配-提取储备基金 Profit appropriation - reserve fund

利润分配-提取企业发展基金 Profit appropriation - enterprise development fund

利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund

利润分配-利润归还投资 Profit appropriation - return investment by profit

利润分配-应付优先股股利 Profit appropriation - preference shares dividends

利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve

利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends

利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

期初未分配利润 Retained earnings, beginning of the year

资本公积-股本溢价 Capital surplus - share premium

资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve

资本公积-接受现金捐赠 Capital surplus - cash donation

资本公积-股权投资准备 Capital surplus - investment reserve

资本公积-拨款转入 Capital surplus - subsidiary

资本公积-外币资本折算差额 Capital surplus - foreign currency translation

资本公积-其他 Capital surplus - others

盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve

盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve

盈余公积-法定公益金 Surplus reserve - statutory welfare reserve

盈余公积-储备基金 Surplus reserve - reserve fund

盈余公积-企业发展基金 Surplus reserve - enterprise development fund

盈余公积-利润归还投资 Surplus reserve - reture investment by investment

主营业务收入 Sales

主营业务成本 Cost of sales

主营业务税金及附加 Sales tax

营业费用 Operating expenses

管理费用 General and administrative expenses

财务费用 Financial expenses

投资收益 Investment income

其他业务收入 Other operating income

营业外收入 Non-operating income

补贴收入 Subsidy income

其他业务支出 Other operating expenses

营业外支出 Non-operating expenses

所得税 Income tax

存货跌价准备的会计分录

(中文科目是老的叫法)

现金

Cash

in

hand

银行存款

Cash

in

bank

其他货币资金-外埠存款Other

monetary

assets

-

cash

in

other

cities

其他货币资金-银行本票

Other

monetary

assets

-

cashier‘s

check

其他货币资金-银行汇票

Other

monetary

assets

-

bank

draft

其他货币资金-信用卡

Other

monetary

assets

-

credit

cards

其他货币资金-信用证保证金

Other

monetary

assets

-

L/C

deposit

其他货币资金-存出投资款

Other

monetary

assets

-

cash

for

investment

短期投资-股票投资

Investments

-

Short

term

-

stocks

短期投资-债券投资

Investments

-

Short

term

-

bonds

短期投资-基金投资

Investments

-

Short

term

-

funds

短期投资-其他投资

Investments

-

Short

term

-

others

短期投资跌价准备

Provision

for

short-term

investment

长期股权投资-股票投资

Long

term

equity

investment

-

stocks

长期股权投资-其他股权投资

Long

term

equity

investment

-

others

长期债券投资-债券投资

Long

term

securities

investemnt

-

bonds

长期债券投资-其他债权投资

Long

term

securities

investment

-

others

长期投资减值准备

Provision

for

long-term

investment

应收票据

Notes

receivable

应收股利

Dividends

receivable

应收利息

Interest

receivable

应收帐款

Trade

debtors

坏帐准备-

应收帐款

Provision

for

doubtful

debts

-

trade

debtors

预付帐款

Prepayment

应收补贴款

Allowance

receivable

其他应收款

Other

debtors

坏帐准备-

其他应收款

Provision

for

doubtful

debts

-

other

debtors

其他流动资产

Other

current

assets

物资采购

Purchase

原材料

Raw

materials

包装物

Packing

materials

低值易耗品

Low

value

consumbles

材料成本差异

Material

cost

difference

自制半成品

Self-manufactured

goods

库存商品

Finished

goods

商品进销差价

Difference

between

purchase

&

sales

of

commodities

委托加工物资

Consigned

processiong

material

委托代销商品

Consignment-out

受托代销商品

Consignment-in

分期收款发出商品

Goods

on

instalment

sales

存货跌价准备

Provision

for

obsolete

stocks

待摊费用

Prepaid

expenses

待处理流动资产损益

Unsettled

G/L

on

current

assets

待处理固定资产损益

Unsettled

G/L

on

fixed

assets

委托贷款-本金

Consignment

loan

-

principle

委托贷款-利息

Consignment

loan

-

interest

委托贷款-减值准备

Consignment

loan

-

provision

固定资产-房屋建筑物

Fixed

assets

-

Buildings

存货跌价准备的会计科目

企业计提减值准备有如下种类:

一、坏账准备

二、存货跌价准备

三、可供出售金融资产减值准备

四、持有至到期投资减值准备

五、长期股权投资减值准备

六、投资性房地产减值准备

七、固定资产减值准备

八、工程物资减值准备

九、在建工程减值准备

十、生产性生物资产减值准备

十一、油气资产减值准备

十二、无形资产减值准备

十三、商誉减值准备

十四、其他减值准备

拓展资料:

计提,英文是Accrual ,指计算和提取。按规定的比率与规定的基数相乘计算提取,列入某科目。是指在一个规定的基数上(如支付的合法员工薪酬),乘以规定的比率(如应付福利费全国规定的都是工资的14%),按此方法计算出来的就是应提取的应付福利费过程,计入应付福利费科目就是对后一句话的解释。

计提短期投资跌价准备:

是指中期期末或年度终了,应将股票、债券等短期投资,按成本与市价孰低计价,短期投资的市价低于成本的差额,计提短期投资跌价准备,并计入当期损益 。

计提存货跌价准备:

是指在中期期末或年度终了,如由于存货遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,使存货成本不可以收回的部分,应按单个存货项目的成本高于其可变现净值的差额提取,并计入存货跌价损失。 简单的说就是由于存货的可变现价值低于原成本,而对降低部分所作的一种稳健处理。

8个备抵科目口诀

代码名称英译

1资产assets

11~ 12流动资产current assets

111现金及约当现金cash and cash equivalents

1111库存现金 [1]cash on hand

1112零用金/周转金petty cash/revolving funds

1113银行存款cash in banks

1116在途现金cash in transit

1117约当现金cash equivalents

1118其它现金及约当现金other cash and cash equivalents

112短期投资short-term investment

1121短期投资-股票short-term investments-stock

1122短期投资-短期票券short-term investments-short-term notes and bills

1123短期投资-政府债券short-term investments-government bonds

1124短期投资-受益凭证short-term investments-beneficiary certificates

1125短期投资-公司债short-term investments-corporate bonds

1128短期投资-其它short-term investments-other

1129备抵短期投资跌价损失allowance for reduction of short-term investment to

market

113应收票据notes receivable

1131应收票据notes receivable

1132应收票据贴现discounted notes receivable

1137应收票据-关系人notes receivable-related parties

1138其它应收票据other notes receivable

1139备抵呆帐-应收票据allowance for uncollec-tible accounts-notes receivable

114应收帐款accounts receivable

1141应收帐款accounts receivable

1142应收分期帐款installment accounts receivable

1147应收帐款-关系人accounts receivable-related parties

1149备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable

118其它应收款other Receivables

1181应收出售远汇款forward exchange contract receivable

1182应收远汇款-外币forward exchange contract receivable-foreign currencies

1183买卖远汇折价discount on forward ex-change contract

1184应收收益earned revenue receivable

1185应收退税款income tax refund receivable

1187其它应收款-关系人other receivables-related parties

1188其它应收款-其它other receivables-other

1189备抵呆帐-其它应收款allowance for uncollec-tible accounts-other receivables

121~122存货inventories

1211商品存货merchandise inventory

1212寄销商品consigned goods

1213在途商品goods in transit

1219备抵存货跌价损失allowance for reduction of inventory to market

1221制成品finished goods

1222寄销制成品consigned finished goods

1223副产品by-products

1224在制品work in process

1225委外加工work in process-Outsourced

1226原料raw materials

1227物料supplies

1228在途原物料materials and supplies in transit

1229备抵存货跌价损失allowance for reduction of inventory to market

125预付费用prepaid expenses

1251预付薪资prepaid payroll

1252预付租金prepaid rents

1253预付保险费prepaid insurance

1254用品盘存office supplies

1255预付所得税prepaid income tax

1258其它预付费用other prepaid expenses

126预付款项prepayments

1261预付货款prepayment for purchases

1268其它预付款项other prepayments

128~129其它流动资产other current assets

1281进项税额VAT paid ( or input tax)

1282留抵税额excess VAT paid (or overpaid VAT)

1283暂付款temporary payments

1284代付款payment on behalf of others

1285员工借支advances to employees

1286存出保证金refundable deposits

1287受限制存款certificate of deposit-restricted

1291递延所得税资产deferred income tax assets

1292递延兑换损失deferred Foreign Exchange losses

1293业主往来(股东往来)owners'(stockholders') current account

1294同业往来current account with others

1298其它流动资产-其它other current assets-other

13基金及长期投资funds and long-term investments

131基金funds

1311偿债基金redemption fund (or sinking fund)

1312改良及扩充基金fund for improvement and expansion

1313意外损失准备基金contingency fund

1314退休基金pension fund

1318其它基金other funds

132长期投资long-term investments

1321长期股权投资long-term equity investments

1322长期债券投资long-term bond investments

1323长期不动产投资long-term real estate in-vestments

1324人寿保险现金解约价值cash Surrender value of life insurance

1328其它长期投资other long-term investments

1329备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments

14~ 15固定资产property , plant, and equipment

141土地land

1411土地land

1418土地-重估增值land-revaluation increments

142土地改良物land improvements

1421土地改良物land improvements

1428土地改良物-重估增值land improvements-revaluation increments

1429累积折旧-土地改良物accumulated depreciation-land improvements

143房屋及建物buildings

1431房屋及建物buildings

1438房屋及建物-重估增值buildings-revaluation increments

1439累积折旧-房屋及建物accumulated depreciation-buildings

144~146机(器)具及设备machinery and equipment

1441机(器)具machinery

1448机(器)具-重估增值machinery-revaluation increments

1449累积折旧-机(器)具accumulated depreciation-machinery

151租赁资产leased assets

1511租赁资产leased assets

1519累积折旧-租赁资产accumulated depreciation-leased assets

152租赁权益改良leasehold improvements

1521租赁权益改良leasehold improvements

1529累积折旧-租赁权益改良accumulated depreciation-leasehold improvements

156未完工程及预付购置设备款construction in progress and prepayments for

equipment

1561未完工程construction in progress

1562预付购置设备款prepayment for equipment

158杂项固定资产miscellaneous property, plant, and equipment

1581杂项固定资产miscellaneous property, plant, and equipment

1588杂项固定资产-重估增值miscellaneous property, plant, and equipment-

revaluation increments

1589累积折旧-杂项固定资产accumulated depreciation-miscellaneous property, plant,

and equipment

16递耗资产depletable assets

161递耗资产depletable assets

1611天然资源natural resources

1618重估增值-天然资源natural resources-revaluation increments

1619累积折耗-天然资源accumulated depletion-natural resources

17无形资产intangible assets

171商标权trademarks

1711商标权trademarks

172专利权patents

1721专利权patents

173特许权franchise

1731特许权franchise

174著作权copyright

1741著作权copyright

175计算机软件Computer Software

1751计算机软件computer software cost

176商誉goodwill

1761商誉goodwill

177开办费organization costs

1771开办费organization costs

178其它无形资产other intangibles

1781递延退休金成本deferred pension costs

1782租赁权益改良leasehold improvements

1788其它无形资产-其它other intangible assets-other

18其它资产other assets

181递延资产deferred assets

1811债券发行成本deferred bond issuance costs

1812长期预付租金long-term prepaid rent

1813长期预付保险费long-term prepaid insurance

1814递延所得税资产deferred income tax assets

1815预付退休金prepaid pension cost

1818其它递延资产other deferred assets

182闲置资产idle assets

1821闲置资产idle assets

184长期应收票据及款项与催收帐款long-term notes , accounts and overdue

receivables

1841长期应收票据long-term notes receivable

1842长期应收帐款long-term accounts receivable

1843催收帐款overdue receivables

1847长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue

receivables-related parties

1848其它长期应收款项other long-term receivables

1849备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-

long-term notes, accounts and overdue receivables

185出租资产assets leased to others

1851出租资产assets leased to others

1858出租资产-重估增值assets leased to others-incremental value from revaluation

1859累积折旧-出租资产accumulated depreciation-assets leased to others

186存出保证金refundable deposit

1861存出保证金refundable deposits

188杂项资产miscellaneous assets

扩展资料

会计职称考试

同义词会计考试一般指会计职称考试

会计职称考试的全称是会计专业技术资格考试,ACCT分类之一。

以上就是存货跌价准备英文的全部内容,淘汰的英文是obsolete。其他释义:废弃、荒废的。短语:obsolete material良品已呆滞、良品已经板滞、呆滞品、良品已凝滞;Provision for obsolete stocks存货跌价准备、存货跌价预备;obsolete equipment陈旧设备、过时设备、翻译;Obsolete File旧版本文件。Obsolete asset陈旧资产、内容来源于互联网,信息真伪需自行辨别。如有侵权请联系删除。

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