2013年注会英语中常用资产类科目的英文名称

　　银行存款：Bank deposit

　　应收账款：Account receivable

　　应收票据：Notes receivable

　　应收股利：Dividend receivable

　　应收利息：Interestreceivable

　　其他应收款：Other receivables

现金：Cash and cash equivalents

　　原材料：Raw materials

　　在途物资：Materials in transport

　　库存商品：inventory

　　存货跌价准备：provision forthe declinein value ofinventories

　　坏账准备：Bad debt provision

　　待摊费用：Prepaid expense

　　交易性金融资产：Trading financial assets

　　持有至到期投资：held-to-maturity investment

　　可供出售金融资产：Available-for-sale financial assets

　　短期投资：Short-term investment

　　长期股权投资：Long-term equity investment

　　固定资产：Fixed assets

　　累计折旧：Accumulated depreciation

　　在建工程：Construction-in-process

　　固定资产减值准备：provision for the decline in value of fixed assets

　　无形资产：Intangible assets

　　累计摊销：Accumulated amortization

　　商誉：Goodwill

　　递延所得税资产：deferred tax assets (DTA )