Ask some common English words about accounting, thank you! ! ! !

Commonly used accounting English words include:

1, short-term $ TERM investment-stocks

Stock is a certificate of ownership issued by a joint-stock company, and it is a kind of valuable securities issued by a joint-stock company to all kinds of shareholders as a shareholding certificate to obtain dividends and bonuses.

2. Bank acceptance of bank acceptance bills

Bank acceptance bill is a kind of commercial bill. It refers to a bill in which a depositor opens a deposit account in an accepting bank, applies to the opening bank and is accepted by the opening bank, and guarantees to unconditionally pay a certain amount to the payee or holder on a specified date.

3. Interest receivable

Interest receivable refers to the bond interest that has reached the interest payment period but has not been received in the actual payment price of short-term bond investment.

4. Inventory of finished products

Inventory goods refer to products that the enterprise has completed the whole production process, accepted and put into storage, met the standard specifications and technical conditions, can be sent to the ordering unit according to the conditions stipulated in the contract, or can be sold as commodities, and all kinds of goods that have been purchased or commissioned for processing, accepted and put into storage for sale. In short, inventory goods refer to all goods that are idle, used in the future and have economic value.

5. Long-term investment

Long-term investment refers to the foreign investment that the enterprise is not ready to realize at any time and has held for more than 1 year. The reason why long-term investment is different from short-term investment lies not only in the length of investment period, but also in the difference of investment purpose.

6. Cash, cash

Cash refers to a medium of exchange that can be put into circulation immediately within a certain range determined by the laws of sovereign countries.

7. Allowance for impairment

Impairment provision means that the book value of an asset exceeds its recoverable amount. To judge whether an asset has been impaired, we should rely on some signs that the asset may have been impaired. If there are signs, the enterprise should formally estimate its recoverable amount.

8. Fixed assets

Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.

9. Accumulated depreciation

The "Accumulated Depreciation" account belongs to the allowance adjustment account of the asset class, and its structure is just the opposite of that of the general asset account. Credit registration increases, debit registration decreases, and the balance is in the credit.

10, construction in progress

Construction-in-progress refers to the unfinished project expenditure such as new construction, reconstruction and expansion of enterprise assets, or technical transformation, equipment renewal and major repair projects. Projects under construction usually have two ways: "self-supporting" and "contracting out".