單位成本 :company cost
生產(chǎn)成本:production cost
銀行存款:bank account
原材料: raw material
company ['k?mp?ni]
n. 公司;陪伴,同伴;連隊
vt. 陪伴
vi. 交往
例句:
Big boss booted him out of the company for not working.
大老板以他不工作為由把他開除出公司。
cost [k?st]
n. 費用,代價,成本;損失
vt. 花費;使付出;使花許多錢
vi. 花費
例句:
Did you reckon in the cost of the taxi?
你把坐計程車的費用計算在內(nèi)了嗎?
production [pr?'d?k??n]
n. 成果;產(chǎn)品;生產(chǎn);作品
例句:
In production, we demand not only quantity but also quality.
我們的產(chǎn)品不但要求數(shù)量多, 而且要求質(zhì)量高。
account [?'ka?nt]
n. 賬戶;解釋;賬目,賬單;理由
vt. 認為;把…視為
vi. 解釋;導(dǎo)致;報賬
例句:
These figures disagree with our account.
這些數(shù)字與我們的賬單不符。
material [m?'t?r??l]
n. 材料,原料;物資;布料
adj. 重要的;物質(zhì)的,實質(zhì)性的;肉體的
例句:
She pinned the material together.
她把材料別在一起。
現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價準備 Provision for short-term investment 長期股權(quán)投資-股票投資 Long term equity investment - stocks 長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others 長期債券投資-債券投資 Long term securities investemnt - bonds 長期債券投資-其他債權(quán)投資 Long term securities investment - others 長期投資減值準備 Provision for long-term investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Trade debtors 壞帳準備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補貼款 Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準備- 其他應(yīng)收款 Provision for doubtful debts - other debtors 其他流動資產(chǎn) Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進銷差價 Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準備 Provision for obsolete stocks 待攤費用 Prepaid expenses 待處理流動資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準備 Consignment loan - provision 固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)-機器設(shè)備 Fixed assets - Plant and machinery 固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)-運輸設(shè)備 Fixed assets - Automobiles 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Impairment of fixed assets 工程物資-專用材料 Project material - specific materials 工程物資-專用設(shè)備 Project material - specific equipment 工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment 工程物資-為生產(chǎn)準備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無形資產(chǎn)-專利權(quán) Intangible assets - patent 無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how 無形資產(chǎn)-商標權(quán) Intangible assets - trademark rights 無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights 無形資產(chǎn)-商譽 Intangible assets - goodwill 無形資產(chǎn)減值準備 Impairment of intangible assets 長期待攤費用 Deferred assets 未確認融資費用 Unrecognized finance fees 其他長期資產(chǎn) Other long term assets 遞延稅款借項 Deferred assets debits。
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