25 décembre
会计师学英语（一）
作为一个新时代的会计师，怎么能不懂英语呢，所以，我要努力好好学英语！以下所有会计知识均为中国新企业会计准则（CAS 2006）。
从最基本的开始吧，先看看会计科目怎么说。
1、资产类
| 现金 | Cash on hand |
| 银行存款 | Bank deposit |
| 存放中央银行款项 | Deposit in the central bank |
| 存放同业 | Due from placements with banks and other financial institution |
| 其他货币资金 | Other monetary capital |
| 结算备付金 | Deposit reservation for balance |
| 存出保证金 | Deposit for recognizance |
| 拆出资金 | Lending to banks and other financial institutions |
| 交易性金融资产 | Transactional monetary capital |
| 买入返售金融资产 | Redemptory monetary capital for sale |
| 应收票据 | Notes receivable |
| 应收账款 | Accounts receivable |
| 预付账款 | Accounts prepayment |
| 应收股利 | Dividend receivable |
| 应收利息 | Accrued interest receivable |
| 应收保户储金 | Receivable deposit from the insured |
| 应收代位追偿款 | Subrogation Receivables |
| 应收分保账款 | Reinsurance accounts receivable |
| 应收分保未到期责任准备金 | Receivable deposit for undue duty of reinsurance |
| 应收分保保险责任准备金 | Receivable deposti for duty of reinsurance |
| 其他应收款 | Other accounts receivable |
| 坏账准备 | Bad debit reserve |
| 贴现资产 | Deposit of capital discount |
| 贷款 | Loans |
| 贷款损失准备 | Loans impairment reserve |
| 代理兑付证券 | Vicariously cashed securities |
| 代理业务资产 | Capital in vicariously business |
| 材料采购 | Procurement of materials |
| 在途物资 | Materials in transit |
| 原材料 | Raw materials |
| 材料成本差异 | Balance of materials |
| 库存商品 | Commodity stocks |
| 发出商品 | Goods in transit |
| 商品进销差价 | Difference between purchase and sales of commodities |
| 委托加工物资 | Material for consigned processing |
| 包装物及低值易耗品 | Wrappage and easily wornout inexpensive articles |
| 消耗性生物资产 | Consumptive biological assets |
| 周转材料 | Revolving materials |
| 贵金属 | Expensive metals |
| 抵债资产 | Capital fro debt payment |
| 损余物资 | Salvage value of insured properties |
| 存货跌价准备 | Reserve for stock depreciation |
| 待摊费用 | Unamortized expenditures |
| 独立账户资产 | Capital in independent accounts |
| 持有至到期投资 | Held-to-maturity investment |
| 持有至到期投资减值准备 | Reserve for held-to-maturity investment impairment |
| 可供出售金融资产 | Financial assets available for sale |
| 长期股权投资 | Long-term equity investment |
| 长期股权投资减值准备 | Reserve for long-term equity investment impairment |
| 投资性房地产 | Investment real estate |
| 长期应收款 | Long-term accounts receivable |
| 未实现融资收益 | Unrealized financing profits |
| 存出资本保证金 | Deposit for capital recognizance |
| 固定资产 | Fixed assets |
| 累计折旧 | Accumulative depreciation |
| 固定资产减值准备 | Reserve for fixed assets impairment |
| 在建工程 | Construction in process |
| 工程物资 | Engineer material |
| 固定资产清理 | Disposal of fixed assets |
| 融资租赁资产 | Financial leasing assets |
| 未担保余值 | Unguaranteed residual value |
| 生产性生物资产 | Productive biological assets |
| 生产性生物资产累计折旧 | Accumulative depreciation of productive biological assets |
| 公益性生物资产 | Biological assets for commonweal |
| 油气资产 | Oil and gas assets |
| 累计折耗 | Accumulated depletion |
| 无形资产 | Intangible assets |
| 累计摊销 | Accumulated amortization |
| 无形资产减值准备 | Reserve for intangible assets impairment |
| 商誉 | Business Reputation |
| 长期待摊费用 | Long-term deferred expense |
| 递延所得税资产 | Deferred income tax assets |
| 待处理财产损益 | Unsettled assets profit and loss |
To be continue ^^
Outils 
