会计英语现普遍应用，企业经营者和职工文化素质的提高，直接影响着会计工作的社会地位和会计作用的发挥。目前社会对会计人员的要求越来越高，会计人员必须既是一名高水准的会计师，又是一名出色的计算机操作员。此外，会计人员还必须懂外语，熟悉国际会计、商务惯例，具有较广博的国际社会文化背景知识。你会多少会计英语呢？下面小编就给大家补补功课吧，超全面的资产类英语词汇中英文对照，会计们赶紧收藏起来吧！

　　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
　　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
　　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
　　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
　　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
　　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
　　无形资产减值准备 Intangible Assets depreciation reserves
　　专利权减值准备 Patent rights depreciation reserves
　　商标权减值准备 trademark rights depreciation reserves
　　未确认融资费用 Unacknowledged financial charges
　　待处理财产损溢 Wait deal assets loss or income
　　长期待摊费用 Long-term deferred and prepaid expenses
　　待处理财产损溢 Wait deal assets loss or income
　　待处理流动资产损溢 Wait deal intangible assets loss or income
　　待处理固定资产损溢 Wait deal fixed assets loss or income\
     
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