中国会计科目的中英文对照—资产类2

　　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