储备会计术语

储备干部是公司会计岗位的储备人才。一般情况下，公司财务部门缺人了，比如说员工要外派，或者老会计离职，那么储备会计可以迅速的顶岗。这是公司以备不时之需的做法，同时，这也督促了部门人员努力做好本职工作。如果公司人员流动大，或者发展迅速，储备会计就有前途，如果公司规模小，人员很固定，发展的机率相对少些。

诚如2楼所讲，储备只是好听而已，就像国企讲的管理培训生。公司流动性大，个人能力强，是金子还是会发光的。楼主保重

物资储备？？属于长期资产，例如防洪用物资

就是公司会计岗位的储备人才。如果公司财务部门缺人了，比如说要外派，或者老会计走了，然后就是储备会计可以迅速的顶岗上去。

工作内容和任务主要包括货币资金核算、往来结算、工资核算、货币资金收支的监督等。(一)货币资金的收支与记录1.做好现金收付的核算2.做好银行存款的收付核算3.认真登记日记账，保证日清月结4.保管库存现金和有价证券5.保管有关印章，登记注销支票6.复核收入凭证，办理销售结算(二)结算往来1.办理往来结算，建立清算制度2.管理企业的备用金3.核算其他往来款项，防止坏账损失(三)工资核算

储备会计的含义：是指进入公司财务部门做会计文员，学习，当助手的人员。

流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货 Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资 Physical assets reserve specifically authorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金 Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债 Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款 Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负 债 合 计 TOTAL LIABILITIES所有者权益（或股东权益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本） Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本 Including:State-owned legal person's capital集体法人资本 Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金 Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出 Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费 research and development财务费用 Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列） Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列） Plus: Gain or loss from changes in fair values(loss expressed with "-")投资收益（损失以“-”号填列）Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with "-")汇兑收益（损失以“-”号填列） Gain or loss on foreign exchange transactions s(loss expressed with "-")三、营业利润（亏损以“－”号填列） PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得 Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失 Including:Losses from disposal of non-current assets非货币性资产交换损失 Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列） PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列） NET PROFIT (LOSS EXPRESSED WITH "-")归属于母公司所有者的净利润 Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE (EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额 Consolidated income belonging to parent company归属于少数股东的综合收益总额 Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products

感觉就是替补的意思，也许是招出纳的岗位，但是储备会计听起来好听一些。