现在的工作中，经常会用到英文，今天就带上海财大cfa大家了解一下资产类账目里，各种名词用英语如何表达吧！

　　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

　　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

　　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

　　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

　　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