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