吐血整理会计英语名词解释
整理药学英语药名常用词首词尾前缀和后缀
药名常用词首 ace- 乙（酰基） acetyl- 乙酰（基） acet- 醋；醋酸；乙酸 acetamido- 乙酰胺基 acetenyl- 乙炔基 acetoxy- 醋酸基；乙酰氧基 aetio- 初aetiocholanolone本胆烷醇酮allo- 别allocholane 别胆烷allyl- 烯丙（基）；CH2=CH-CH2- amido- 酰胺（基） amino- 氨基 amyl- ①淀粉②戊（基） amylo- 淀粉 andr-、andro-雄 anilino- 苯胺基 anisoyl- 茴香酰；甲氧苯酰 anti- 抗 apo- 阿朴；去水 aryl- 芳（香）基 phen-(=pheno-) 表示“苯基, 苯衍生的”之义(用于元音之前) benzo- [化]表示“与苯有关”之义phene=benzene 苯 aspartyl- 门冬氨酰 auri- 金（基）；（三价）金基 aza- 氮（杂） azido- 叠氮 azo- 偶氮 basi- 、baso- 碱 benxoyl- 苯酰；苯甲酰 benzyl- 苄（基）；苯甲酰 bi- 二；双；重 biphenyl- 联苯基 bis- 双；二 bor-、boro- 硼 bromo- 溴 butenyl- 丁烯基（有1、2、3位三种）butoxyl- 丁氧基 butyl- 丁基 butyryl- 丁酰 cardio- 心 chem(o) 化学 com(n)- 共同的 cyclo-、ciclo- 、cycl- 、cyclo- 环 Co- 共同 calc-、calci-、calco-钙 cephalo- 头孢（头孢菌素族抗生素词首） chlor- 、chloro-①氯②绿 clo- 氯 cis- 顺 crypto- 隐cryptogenetics隐性遗传学 de- 、des-去；脱 dec- 、deca-十；癸 dehydro- 去氢；去水 demethoxy- 去甲氧（基） demethyl-、desmethyl- 去甲（基）deoxy- 、desoxy- 去氧 dex-、dextro- 右旋 di- 二 diamino- 二氨基 diazo- 重氮 dihydro- 二氢；双氢 endo- 内部 epi- 表；差向 epoxy- 环氧 erythro- 红；赤 estr- 雌estrane 雌(甾)烷 ethinyl- 乙炔（基） ethoxyl- 乙氧（基） ethyl- 乙基 etio- 初 eu- 优eubacterium [微]真细菌fluor-、fluoro- ①氟②荧光 formyl- 甲酰（基） gen- 产生、源头 gly(u)- 、glyco 糖 guanyl- 脒基 hexa- 六；己 hepta- 七；庚 homo- 同类的 hydro- 氢的，水的 hyper 高 hypo 低 hetero- 杂 hypo- 次
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
财务专业术语中英文对照表
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
DSP名词解释
DSP 专有名词解释 A Absolute Lister 绝对列表器 ACC 累加器 AD 模拟器件公司Analog Devices ADC 数模转换器 All-pipeline-Branching 全流水分支 ALU 算数逻辑运算单元Arithmetic Logical Unit AMBA 先进微控制器总线结构（ARM处理器的片上总线）Advanced microcontroller bus architectur e ANSI 美国国家标准局 AP 应用处理器Application Processor API 应用程序编程接口Application Programmable interface ARAU 辅助寄存器单元Auxiliary Register Arithmetic Unit ARP 辅助寄存器指针/地址解析协议Address Resolution Protocol Archiver Utility 归档器公用程序 ASIC 专用集成电路Application Specific Integrated Circ uit ASP 音频接口/动态服务器页面
（Active Server Page） ASK 振幅调制 B B0，B1 DARAM B0、B1 块双口随机存储器 BDM 背景调试模式Background Debug Mode Bluetooth 蓝牙 BEGIER 调试中断使能寄存器 BOPS 每秒十亿次操作 BOOT Loader 引导装载程序 C C Compiler C编译器 CALU 中央算术逻辑单元Central Arithmetic Logical Unit CAN 控制器局域网Controller Area Network CCS 代码调试器/代码设计套件Code Composer Studio CDMA 码分多址Code Division Multiple Access Code Size 代码长度 CLKX 发送时钟引脚 CLKR 接收时钟引脚 COFF 通用目标文件格式Common Object File Format Convolution 卷积
会计专业术语中英文对比(最新整理)
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
会计专业术语中英文对照
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
药学英语第五版原文翻译 (2)(2020年7月整理).pdf
Introduction to Physiology Introduction Physiology is the study of the functions of living matter. It is concerned with how an organism performs its varied activities: how it feeds, how it moves, how it adapts to changing circumstances, how it spawns new generations. The subject is vast and embraces the whole of life. The success of physiology in explaining how organisms perform their daily tasks is based on the notion that they are intricate and exquisite machines whose operation is governed by the laws of physics and chemistry. Although some processes are similar across the whole spectrum of biology—the replication of the genetic code for or example—many are specific to particular groups of organisms. For this reason it is necessary to divide the subject into various parts such as bacterial physiology, plant physiology, and animal physiology. To study how an animal works it is first necessary to know how it is built. A full appreciation of the physiology of an organism must therefore be based on a sound knowledge of its anatomy. Experiments can then be carried out to establish how particular parts perform their functions. Although there have been many important physiological investigations on human volunteers, the need for precise control over the experimental conditions has meant that much of our present physiological knowledge has been derived from studies on other animals such as frogs, rabbits, cats, and dogs. When it is clear that a specific physiological process has a common basis in a wide variety of animal species, it is reasonable to assume that the same principles will apply to humans. The knowledge gained from this approach has given us a great insight into human physiology and endowed us with a solid foundation for the effective treatment of many diseases. The building blocks of the body are the cells, which are grouped together to form tissues. The principal types of tissue are epithelial, connective, nervous, and muscular, each with its own characteristics. Many connective tissues have relatively few cells but have an extensive extracellular matrix. In contrast, smooth muscle consists of densely packed layers of muscle cells linked together via specific cell junctions. Organs such as the brain, the heart, the lungs, the intestines, and the liver are formed by the aggregation of different kinds of tissues. The organs are themselves parts of distinct physiological systems. The heart and blood vessels form the cardiovascular system; the lungs, trachea, and bronchi together with the chest wall and diaphragm form the respiratory system; the skeleton and skeletal muscles form the musculoskeletal system; the brain, spinal cord, autonomic nerves and ganglia, and peripheral somatic nerves form the nervous system, and so on. Cells differ widely in form and function but they all have certain 生理学简介 介绍 生理学是研究生物体功能的科学。它研究生物体如何进行各种活动，如何饮食，如何运动，如何适应不断改变的环境，如何繁殖后代。这门学科包罗万象，涵盖了生物体整个生命过程。生理学成功地解释了生物体如何进行日常活动，基于的观点是生物体好比是结构复杂而灵巧的机器，其操作受物理和化学规律控制。 尽管从生物学整个范畴看，生物体某些活动过程是相似的——如基因编码的复制——但许多过程还是某些生物体群组特有的。鉴于此有必要将这门学科分成不同部分研究，如细菌生理学、植物生理学和动物生理学。 要研究一种动物如何活动，首先需要了解它的构成。要充分了解一个生物体的生理学活动就必须掌握全面的解剖学知识。一个生物体的各部分起着什么作用可通过实验观察得知。尽管我们对志愿者进行了许多重要的生理调查，但是实验条件需要精确控制，所以我们当前大多生理知识还是源于对其它动物如青蛙，兔子，猫和狗等的研究。当我们明确大多数动物物种的特定生理过程存在共同之处时，相同的生理原理适用于人类也是合理的。通过这种方法，我们获得了大量的知识，从而让我们对人类生理学有了更深入的了解，为我们有效治疗许多疾病提供了一个坚实的基础。 机体的基本组成物质是细胞，细胞结合在一起形成组织。组织的基本类型有上皮组织，结缔组织，神经组织和肌组织，每类组织都有各自的特征。许多结缔组织中细胞量相对较少，但是有大量的细胞外基质。相比而言，光滑的肌组织由大量密密麻麻的肌细胞通过特定的细胞连接组成。各种器官如脑，心脏，肺，小肠和肝等由不同种类的组织聚集而成。这些器官是不同生理系统的组成部分。心脏和血管组成心血管系统；肺，器官，支气管，胸壁和膈肌组成呼吸系统；骨骼和骨骼肌组成骨骼肌系统；大脑，脊髓，自主神经和神经中枢以及
会计英语专业词汇2009
1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购
Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
(完整版)会计专业英语词汇大全
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
会计学原理英文名词解释
《会计学原理》名词解释Accounting: is an information and measurement system that identifies records and communicates relevant reliable and comparable information about an organization’s business activities.(P2) Managerial accounting: is the area of accounting that serves the decision-marking needs of internal users.(P4) Events: refer to happenings that affect an entity’s accounting equation and can be reliably measured.(P11) External user: of accounting information are not directly involved in running the organization.(P3) Internal user: of accounting information are those directly efficiency and effectiveness of an organization.(P4) Ethics: are beliefs that distinguish right from wrong. They are accepted standards of good and bad behavior.(P5) Cost principle: means that accounting information is based on actual cost.(P7) Revenue recognition principle: provides guidance on when a company must recognize revenue.(P7) Matching principle: prescribes that a company must records its expenses incurred to generate the revenue reported.(P7)
管理会计专业术语词汇大全(英文版)
管理会计专业术语词汇大全(英文版)
changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that
财务英语专业术语
流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables
药学英语名词解释
Unit 2-A 1.bacillus （复数：bacilli）杆菌，芽孢杆菌，细菌 any rod（杆）-shaped or cylindrical （英[s?'l?ndr?k?l] adj. 圆柱形的，圆筒状的）bacterium of the genus（英['d?i?n?s] n. 类，种；[生物] 属）Bacillus, comprising spore-producing bacteria. 芽孢杆菌属的任何杆状或圆柱形细菌，包括产孢子细菌。 2.clostridia （单数：clostridium）梭状芽孢杆菌 any of several rod-shaped，spore-forming，anaerobic bacteria of the genus clostridium，found in soil and in the intestinal tract of humans and animals. 梭菌属梭状芽孢杆菌中的任何一种杆状孢子形成的厌氧细菌，存在于土壤和人类和动物的肠道中。 https://www.wendangku.net/doc/c66161750.html,ctobacillus 乳酸菌，乳杆菌属 any long，slender，rod-shaped，anaerobic bacterium of the genus lactobacillus，that produces large amounts of lactic acid in the fermentation of carbohydrates，especially in milk. 任何长的，细长的，杆状的乳酸杆菌属的厌氧细菌，在碳水化合物的发酵过程中产生大量的乳酸，特别是在牛奶中。 6.Prebiotics 益生元 natural substances in some foods that encourage the growth of healthy bacteria in the gut. 某些食物中的天然物质会促进肠道中健康细菌的生长 Probiotics 益生菌 A usually dairy food or a dietary supplement containing live bacteria that replace or add to the beneficial bacteria normally present in the gastrointestinal tract 一种通常的乳制品或膳食补充剂，其中含有能替代或添加至胃肠道中, 通常存在于胃肠道 Unit 3-A 7.adenosine 腺苷，腺嘌呤核苷 A nucleoside formed by the condensation of adenine and ribose. It is present in all living cells in a combined form，as in ribonucleic acid. 腺嘌呤和核糖缩合形成的核苷。它以组合形式存在于所有活细胞中，如在核糖核酸中。 8. anabolic adj.合成代谢的 A metabolic process in which complex molecules are synthesized from simpler ones with the storages of energy; constructive metabolism. 一种新陈代谢过程，其中复杂的分子由具有存储能量的简单分子合成；建设性的新陈代谢。 9.monomeric 单体的 A compound whose can join together to form a polymer 一种可以连接在一起形成聚合物的化合物 monosaccharide 单糖 simple sugar，such as glucose，that does not hydrolysis（[ha?'dr?l?s?s]）to yield（生产）other sugar 10.neurotransmitter 神经递质 A chemical by which a nerve cell communicates with another nerve cell or with a muscle. 神经细胞与另一个神经细胞或肌肉相通的化学物质。 nucleotidase n.核苷酸酶 an enzyme that catalyzes the hydrolysis of a nucleotide to a nucleoside and phosphoric acid 一种催化核苷酸水解成核苷和磷酸的酶 Unit 4-A 14.biotransformation 生物转化 The series of chemical changes occurring in a compound，especially a drug as a result of enzymatic or other
会计英语专业词汇
帐目名词 一、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 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