会计专业英语词汇中英文互译

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会计专业英语词汇中英文互译

  资产 assets

  流动资产 current assets

  现金及约当现金 cash and cash equivalents

  库存现金 cash on hand

  零用金/周转金 petty cash/revolving funds

  银行存款 cash in banks

  在途现金 cash in transit

  约当现金 cash equivalents

  其它现金及 约当现金 other cash and cash equivalents

  短期投资 short-term investment

  短期投资 -股票 short-term investments - stock

  短期投资 -短期票券 short-term investments - short-term notes and bills

  短期投资 -政府债券 short-term investments - government bonds

  短期投资 -受益凭证 short-term investments - beneficiary certificates

  短期投资 -公司债 short-term investments - corporate bonds

  短期投资 -其它 short-term investments - other

  备抵短期投资跌价损失 allowance for reduction of short-term investment to market

  应收票据 notes receivable

  应收票据 notes receivable

  应收票据贴现 discounted notes receivable

  应收票据 -关系人 notes receivable - related parties

  其它应收票据 other notes receivable

  备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable

  应收帐款 accounts receivable

  应收帐款 accounts receivable

  应收分期帐款 installment accounts receivable

  应收帐款 -关系人 accounts receivable - related parties

  备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable

  其它应收款 other receivables

  应收出售远汇款 forward exchange contract receivable

  应收远汇款 -外币 forward exchange contract receivable - foreign currencies

  买卖远汇折价 discount on forward ex-change contract

  应收收益 earned revenue receivable

  应收退税款 income tax refund receivable

  其它应收款 - 关系人 other receivables - related parties

  其它应收款 - 其它 other receivables - other

  备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

  存货 inventories

  在途商品 goods in transit

  备抵存货跌价损失 allowance for reduction of inventory to market

  制成品 finished goods

  寄销制成品 consigned finished goods

  副产品 by-products

  在制品 work in process

  委外加工 work in process - outsourced

  原料 raw materials

  物料 supplies

  在途原物料 materials and supplies in transit

  备抵存货跌价损失 allowance for reduction of inventory to market

  预付费用 prepaid expenses

  预付薪资 prepaid payroll

  预付租金 prepaid rents

  预付保险费 prepaid insurance

  用品盘存 offic

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