会计专业英语词汇中英文互译

会计专业英语词汇中英文互译

　　资产assets

　　流动资产currentassets

　　现金及约当现金cashandcashequivalents

　　库存现金cashonhand

　　零用金/周转金pettycash/revolvingfunds

　　银行存款cashinbanks

　　在途现金cashintransit

　　约当现金cashequivalents

　　其它现金及约当现金othercashandcashequivalents

　　短期投资short-terminvestment

　　短期投资-股票short-terminvestments-stock

　　短期投资-短期票券short-terminvestments-short-termnotesandbills

　　短期投资-政府债券short-terminvestments-governmentbonds

　　短期投资-受益凭证short-terminvestments-beneficiarycertificates

　　短期投资-公司债short-terminvestments-corporatebonds

　　短期投资-其它short-terminvestments-other

　　备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket

　　应收票据notesreceivable

　　应收票据notesreceivable

　　应收票据贴现discountednotesreceivable

　　应收票据-关系人notesreceivable-relatedparties

　　其它应收票据othernotesreceivable

　　备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable

　　应收帐款accountsreceivable

　　应收帐款accountsreceivable

　　应收分期帐款installmentaccountsreceivable

　　应收帐款-关系人accountsreceivable-relatedparties

　　备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable

　　其它应收款otherreceivables

　　应收出售远汇款forwardexchangecontractreceivable

　　应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies

　　买卖远汇折价discountonforwardex-changecontract

　　应收收益earnedrevenuereceivable

　　应收退税款incometaxrefundreceivable

　　其它应收款-关系人otherreceivables-relatedparties

　　其它应收款-其它otherreceivables-other

　　备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables

　　存货inventories

　　在途商品goodsintransit

　　备抵存货跌价损失allowanceforreductionofinventorytomarket

　　制成品finishedgoods

　　寄销制成品consignedfinishedgoods

　　副产品by-products

　　在制品workinprocess

　　委外加工workinprocess-outsourced

　　原料rawmaterials

　　物料supplies

　　在途原物料materialsandsuppliesintransit

　　备抵存货跌价损失allowanceforreductionofinventorytomarket

　　预付费用prepaidexpenses

　　预付薪资prepaidpayroll

　　预付租金prepaidrents

　　预付保险费prepaidinsurance

　　用品盘存offic