| Chinese | English |
| 不受保资产 | nonadmitted assets |
| 不可税资产 | inadmissible asset |
| 不同阶段的投资费用与生产成本估算精确度不同：机会研究阶段为±30%，初步可行性研究阶段为 ±20%，可行性研究阶段为±10% | at prefeasibility study, ± 20%, at feasibility study, ±10% |
| 不同阶段的投资费用与生产成本估算精确度不同：机会研究阶段为±30%，初步可行性研究阶段为 ±20%，可行性研究阶段为±10% | The accuracy of estimates of investment and production costs varies greatly at different stages: at the opportunity study, it is ± 30% |
| 产岀投资比率 | output investment ratio |
| 产权投资 | real investment |
| 他在不动产投资中赚了钱 | He cashed in on his real-estate investments |
| 以固定价格买入无形资产 | acquire intangible assets at a fixed price |
| 以自然资源为基础的生产单位 | resource-based unit |
| 企业资产评估 | property estimation of enterprise |
| 估价资产 | assess assets |
| 估定资产 | appraised assets |
| 使用过的固定资产 | used fixed assets |
| 保值资产 | hedge-type assets |
| 信托资产 | trust asset |
| 充分利用资产 | capitalize on assets |
| 全部能力生产时期的流动资金 | working capital at full capacity |
| 再生产固定资产 | reproductive fixed assets |
| 再生产性资本 | productive capital |
| 再生产投资 | reproductive investment |
| 冻结资产 | frozen assets (与流动资产 (liquid assets) 相对) |
| 冻结的资产 | frozen assets |
| 出租资产 | leasing assets |
| 初期资产价值 | initial assets value |
| 剩余资产 | residual property |
| 单位产品投资费用 | volume of investment costs per unit of production |
| 受限资产 | restricted assets |
| 可变资产周转 | turnover of variable capital |
| 可售资产 | marketable assets |
| 可用于再生产的固定资产 | reproducible fixed assets |
| 可用于再生产的固定资产 | reproduceable fixed assets |
| 合并资产负债表 | amalgamated balance sheet (包括母公司 (parent company) 或控股公司 (holding company) 与其子公司 (subsidiary) 合并总额) |
| 固定资产 | long term asset (与流动资本 (working asset) 相对，比较： fixed capital 固定资本) |
| 固定资产 | fixed asset (与流动资本 (working asset) 相对，比较： fixed capital 固定资本) |
| 固定资产交付使用率 | rate of fixed assets put into operation |
| 固定资产价值 | value of fixed assets |
| 固定资产周转率 | fixed assets turnover |
| 固定资产周转率 | turnover o£ plant and equipment |
| 固定资产周转率 | turnover of plant and equipment |
| 固定资产周转额 | turnover of fixed assets |
| 固定资产对资本负债的比率 | ratio of fixed assets to capital liabilities |
| 固定资产投资 | fixed capital investment |
| 固定资产投资完成额 | sum of investment in fixed assets used |
| 固定资产投资计划 | plan for investment in fixed assets |
| 固定资产折旧程度 | degree of depreciation of fixed assets |
| 固定资产报废率 | retirement rate of fixed assets |
| 固定资产改进费用 | improvement expenses |
| 固定资产改进费用 | improvement costs |
| 固定资产改造费用 | betterment expenses |
| 固定资产改造费用 | betterment costs |
| 固定资产无偿使用 | uncompensated use of fixed assets |
| 固定资产更新 | renovation of fixed assets |
| 固定资产有偿使用 | compensated use of fixed assets |
| 固定资产构成 | fixed assets formation |
| 固定资产正常消耗 | normal consumption of fixed assets |
| 固定资产残值 | fixed assets residual |
| 固定资产登记 | fixed assets register |
| 固定资产结构 | fixed assets structure |
| 固定资产耗损 | deterioration of fixed assets |
| 固定资产补充 | replenishment of fixed assets |
| 固定资产重新估价 | reappraisal of fixed assets |
| 国外资产 | foreign assets |
| 国有资产 | national assets |
| 增加的固定资产 | added fixed assets |
| 备用资产 | contingent assets |
| 官方储备资产 | official reserve assets |
| 官方外汇资产 | official foreign exchange assets |
| 定额流动资产 | current assets quota |
| 实际资产 | enumerated assets |
| 工业资产 | industrial assets |
| 已冻结资产 | frozen assets |
| 已废资产 | wasted assets |
| 已折旧资产 | depreciated assets |
| 已报废固定资产 | fixed asset abandoned |
| 总资产周转率 | total asset turnover |
| 总资产负债表 | aggregate balance sheet |
| 总营业资产周转额 | turnover of total operating assets |
| 扣押资产 | garnished assets |
| 投产前资本支出 | start-up and commissionary expenditures (包括：开办费和资本筹集费 (preliminary and capital issue expenditures)、建厂前调研费 (expenditures for preparatory studies), 建厂前费用 (pre-production expenditures)、试运转及交工投产费用 (trial runs)) |
| 投产前资本支出 | preproduction capital costs (包括：开办费和资本筹集费 (preliminary and capital issue expenditures)、建厂前调研费 (expenditures for preparatory studies), 建厂前费用 (pre-production expenditures)、试运转及交工投产费用 (trial runs)) |
| 投产前资本支出 | preproduction capital expenditures (包括：开办费和资本筹集费 (preliminary and capital issue expenditures)、建厂前调研费 (expenditures for preparatory studies), 建厂前费用 (pre-production expenditures)、试运转及交工投产费用 (trial runs)) |
| 投资的投入产岀模型 | model of input-output in investment |
| 投资者可以现金、机械，或以专利权、商誉、专有技术和技术服务等无形资产投资 | The capital contribution of an investor may take the form of cash, machinery or intangible assets such as patents, goodwill, know-how and technical service |
| 投资费用及生产成本的数额与构成 | size and composition of investment and production costs |
| 报废资产 | scrapped assets |
| 抵押资产 | assets held as collateral |
| 指流动资产current assets 与流动负债current liabilities 之比 | current ratio |
| 授与人预立的信托资产 | grantor trust |
| 授予信托资产人 | grantor of trust |
| 新增固定资产 | new addition to fixed assets |
| 无形资产 | invisible assets (与有形资产 (visible assets) 相对) |
| 无形资产 | immaterial assets (包括：版权 (copyright)、商誉 (goodwill)、专有技术 (know-how)、专利 (patent)、商标 (trademark), 比较： intangible property 无形财产) |
| 无形资产 | intangible assets (包括：版权 (copyright)、商誉 (goodwill)、专有技术 (know-how)、专利 (patent)、商标 (trademark), 比较： intangible property 无形财产) |
| 无形固定资产 | incorporeal fixed assets |
| 无形财产投资 | investment in intangible property (与有形财产投资(investment in tangible property) 相对) |
| 无抵押或债务关系的资产 | unencumbered assets |
| 普通资产 | ordinary assets |
| 有形资产 | physical assets (与无形资产 (in tangible assets) 相对) |
| 有形资产 | tangible assets (与无形资产 (in tangible assets) 相对) |
| 有形资产价值 | value of tangible assets |
| 有形资产存量 | stock of tangible assets |
| 有形资产明细表 | schedule of tangible assets |
| 有形资产统计 | statistics of tangible assets |
| 未限定资产 | undefined asset |
| 死资产 | dead asset |
| 永久资产 | permanent asset (指资本资产 (capital asset)，固定资产 (fixed asset)) |
| 流动资产 | circulating assets (包括:现金 (cash)、存货 (inventory)、 有价证券 (marketable securities)、 预付款 (prepayment)、应收账款 (receivables)) |
| 流动资产 | floating assets (与固定资产 (fixed assets) 相对) |
| 流动资产 | liquid assets (包括现金 (cash)、有价证券 (marketable securities)) |
| 流动资产 | working assets (包括:现金 (cash)、存货 (inventory)、 有价证券 (marketable securities)、 预付款 (prepayment)、应收账款 (receivables)) |
| 流动资产 | current assets (与固定资产 (fixed assets) 相对) |
| 流动资产与流动负债的需要额 | requirements of current assets and liabilities |
| 流动资产净值 | net working assets |
| 流动资产周转 | movement of current assets |
| 流动资产周转额 | turnover of current assets |
| 消费资料产品 | consumer goods products |
| 清查资产 | make a checkup of assets |
| 物资生产领域 | sphere of material production |
| 特定产品的特定市场资料 | specific market data for particular product |
| 现存资产 | spot asset |
| 现金资产 | cash assets (包括存款，可换现金票据以及现金等，不包括有价证券) |
| 生产固定资产 | fixed assets for production |
| 生产性资本 | productive capital |
| 原料，工具等生产物资 | producer's goods |
| 原料，工具等生产物资 | producer goods |
| 生产资料产品 | capital goods products |
| 生产资料消耗 | consumption of the means of production |
| 生产资金 | production fund |
| 破产资产 | bankrupt assets |
| 租借资产 | leased assets |
| 经会计师核准的资产负债表 | certified balance sheet |
| 综合资产负债表 | amalgamated balance sheet |
| 耗减资产 | wasting assets |
| 股东产权资产净值包括已投资本加留存盈余 | The stockholder's equity net assets includes the invested capital and the retained earnings |
| 股东产权资产净值包括已投资本加留存盈余 | The stockholder's equity includes the invested capital and the retained earnings |
| 自我变现资产 | self-liquidating assets |
| 未作抵押的自由资产 | free asset |
| 营业中的企业资产价值 | going-concern value |
| 被承认资产 | admitted assets |
| 被抵押资产 | mortgaged assets |
| 评估资产 | appraise properties |
| 评估固定资产 | appraise the value of fixed assets |
| 资产与负债对冲 | offsetting assets and liabilities |
| 资产交易 | asset transaction |
| 资产价值重估 | revaluation of assets |
| 资产优选理论 | theory of assets preference |
| 资产使用年限分布 | age distribution of assets |
| 资产冻结 | freeze of assets |
| 资产净值 | net assets (亦用 net assets value, net assets worth) |
| 资产减少 | decrease of funds |
| 资产刚性 | rigidity of assets |
| 资产变动分析 | analysis of asset changes |
| 资产处理 | assets disposal |
| 资产总额周转率 | total asset turnover |
| 资产总额收益率 | all capital earnings rate (企业税后净利与资产总额比率) |
| 资产抵消项目 | offsets against assets |
| 资产持有费 | carrying charges |
| 资产持有费用资产不生产时业主负担的费用 | carrying charge |
| 资产损益表 | statement of business operation |
| 资产损益表 | statement of assets losses and gains |
| 资产更新率 | ratio of replacement |
| 资产流失 | losses of assets |
| 资产清单 | inventory of assets |
| 资产的陈旧报废 | obsolescence of assets |
| 资产盘盈 | assets inventory surplus (与资产盘亏(assets inventory shortage) 相对) |
| 资产耗尽 | depletion of assets |
| 资产记账现值 | entry value |
| 资产评估 | appraisal of assets |
| 资产评估中的意外损失 | assessment contingency |
| 资产负债表 | financial-statement |
| 资产负债表分析 | balance sheet analysis (运用流动比率 (current ratio) ，速动比率(quick ratio) 等分析财政状况) |
| 资产负债表外融资 | off-sheet finance (指企业生产设备长期作业性租赁) |
| 资产购置手续费用 | acquisition commission |
| 资产重新安置费用 | rearrangement cost |
| 资本资产增值盈余 | surplus of appreciation of capital assets |
| 资本资产损失 | loss on capital assets |
| 资本产值比率 | capital output ratio (即指资本与总产值之比) |
| 资本产值比率 | capital coefficient (即指资本与总产值之比) |
| 资本-产岀增长比率 | incremental capital output ratio |
| 资本货物产品 | capital goods products (指厂房、机械设备及运输工具等固定资产 (fixed assets) 或生产物资 (producer goods)) |
| 过多固定资产投资 | over-investment in fixed assets |
| 递延资产 | defer red assets |
| 速动资产 | quick assets (包括：应收账款 (accounts receivable) 、现金 (cash)、有价证券 (marketable securities), 比较 current assets 流动资产，包括：应收账款 (accounts receivable)、现金(cash)、 存货 (goods in stock)、有价证券 (marketable securities), 流动性资产(liquid assets)，包括：现金 (cash)、有价证券 (marketable securities)) |
| 部门资产负债表 | sectoral balance sheet |
| 部门资产负债表 | sector balance sheet |
| 长期资产 | long-term asset (指固定资产 (fixed asset)) |
| 长期资产负债表预测 | long-term projection |
| 陈旧资产 | obsolescent assets |
| 隐蔽资产 | hidden assets |
| 非买卖资产 | non-trading assets (指固定资产 (fixed assets)) |
| 非实物资产 | non-physical assets (指资本化生产前支岀 (capitalized preproduction expenditure)) |
| 非流动资产 | illiquid assets (与流动资产 (liquid assets) 相对) |
| 非物质资产 | intangible assets (包括：版权 (copyright)、商誉(goodwill)、专利 (patent)、商标 (trade mark)) |
| 非物质资产 | immaterial assets (包括：版权 (copyright)、商誉(goodwill)、专利 (patent)、商标 (trade mark)) |
| 非生产性资产 | non-productive assets |
| 非货币资产与负债 | non-monetary assets and liabilities |
| 非限定资产 | undefined asset |
| 预测的资产负债表 | projected balance sheet |
| 预计资产负债表 | pro-forma balance sheet |
