公司金融顧問常備財務詞彙(資產類)

CFC（Corporate Finance Consultant Certificate）,即「公司金融顧問」,是由國家發改委引進國外智力領導小組辦公室引自於國際資本市場協會（ICMA）和英國雷丁大學（原牛津大學分校）研發的公司金融顧問認證課程及認證體系。CFC是國內唯一的公司金融專業認證，是金融機構對公業務從業人員的專業培訓和認證必備。歡迎大家積極參與CFC培訓與認證。為幫助大家更順利的參與CFC課程學習，我們特編制本文。

順祝春節快樂！

A

累計折舊 Accumulated Depreciation

預付帳款 Advance Money

應收帳款 Account Receivable

B

房屋 Building

銀行承兌匯票 Bank Acceptance

銀行匯票 Bank Draft

壞帳準備 Bad Debt Reserves

房屋、建築物減值準備 Building/Structure Depreciation Reserves

C

現金 Cash

著作權 Copyright

流動資產 Current Asset

現金及現金等價物 Cash and Cash Equivalent

受託代銷商品 Commissioned and Sell the Goods on a Commission Basis

銀行本票 Cashier's Cheque

信用卡 Credit Card

應收補貼款 Cover Deficit by State Subsidies of Receivable

在建工程減值準備 Construction-in-process Depreciation Reserves

銀行存款 Cash in Bank

D

待攤費用 Deferred and Prepaid Expense

商品進銷差價 Differences between Purchasing and Selling Price

減值準備 Depreciation Reserves

應收股利 Dividend Receivable

E

委託貸款 Entrust Loan

F

固定資產 Fixed Asset

G

商譽 Goodwill

I

庫存資產 Inventory

利息 Interest

無形資產減值準備 Intangible Assets Depreciation Reserves

存貨跌價準備 Inventory Falling Price Reserves

債券投資 Investment on Bond

應收利息 Interest Receivable

L

低值易耗品 Low-value Consumption Goods

長期待攤費用 Long-term Deferred and Prepaid Expense

信用證保證金 L/C Guarantee Deposit

長期投資減值準備 Long-term Investment Depreciation Reserves

長期債權投資 Long-term Investment on Bond

長期股權投資 Long-term Investment on Stock

固定資產清理 Liquidation of Fixed Asset

M

材料成本差異 Material Cost Variance

機器設備減值準備 Machinery Equipment Depreciation Reserves

N

應收票據 Note Receivable

非專利技術 Non-Patent

O

外埠存款 Other City Cash in Bank

其他債權投資 Other Investment on Bond

P

本金 Principal

工程物資 Project Goods and Material

專利權減值準備 Patent Rights Depreciation Reserves

R

存出投資款 Refundable Deposit

原材料 Raw Material

S

短期投資-公司債券 Short-term Investment-Corporate Bond

短期投資-公司型基金 Short-term Investment-Corporate Fund

專用設備 Special-purpose Equipment

短期投資 Short-term Investment

短期投資-股票 Short-term Investment–Stock

短期投資-其他 Short-term Investment–Other

短期投資跌價準備 Short-term Investments Falling Price Reserves

專用材料 Special-purpose Material

物資採購 Supply Purchasing

股權投資減值準備 Stock Rights Investment Depreciation Reserves

T

商業承兌匯票 Trade Acceptance

運輸設備 Transportation Facility

商標權減值準備 Trademark Rights Depreciation Reserves

委託代銷商品 Trust to and Sell the Goods on a Commission Basis

W

包裝物 Wrappage

待處理財產損溢 Wait Deal Assets Loss or Income

待處理固定資產損溢 Wait Deal Fixed Assets Loss or Income

待處理流動資產損溢 Wait Deal Intangible Assets Loss or Income

委託加工物資 Work in Process–Outsourced