會計專業(yè)英語詞匯中英文互譯

　　資產(chǎn) assets

　　流動資產(chǎn) current assets

　　現(xiàn)金及約當現(xiàn)金 cash and cash equivalents

　　庫存現(xiàn)金 cash on hand

　　零用金/周轉金 petty cash/revolving funds

　　銀行存款 cash in banks

　　在途現(xiàn)金 cash in transit

　　約當現(xiàn)金 cash equivalents

　　其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents

　　短期投資 short-term investment

　　短期投資 -股票 short-term investments - stock

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

　　短期投資 -政府債券 short-term investments - government bonds

　　短期投資 -受益憑證 short-term investments - beneficiary certificates

　　短期投資 -公司債 short-term investments - corporate bonds

　　短期投資 -其它 short-term investments - other

　　備抵短期投資跌價損失 allowance for reduction of short-term investment to market

　　應收票據(jù) notes receivable

　　應收票據(jù) notes receivable

　　應收票據(jù)貼現(xiàn) discounted notes receivable

　　應收票據(jù) -關系人 notes receivable - related parties

　　其它應收票據(jù) other notes receivable

　　備抵呆帳 －應收票據(jù) allowance for uncollec- tible accounts- notes receivable

　　應收帳款 accounts receivable

　　應收帳款 accounts receivable

　　應收分期帳款 installment accounts receivable

　　應收帳款 -關系人 accounts receivable - related parties

　　備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable

　　其它應收款 other receivables

　　應收出售遠匯款 forward exchange contract receivable

　　應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies

　　買賣遠匯折價 discount on forward ex-change contract

　　應收收益 earned revenue receivable

　　應收退稅款 income tax refund receivable

　　其它應收款 - 關系人 other receivables - related parties

　　其它應收款 - 其它 other receivables - other

　　備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables

　　存貨 inventories

　　在途商品 goods in transit

　　備抵存貨跌價損失 allowance for reduction of inventory to market

　　制成品 finished goods

　　寄銷制成品 consigned finished goods

　　副產(chǎn)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

　　備抵存貨跌價損失 allowance for reduction of inventory to market

　　預付費用 prepaid expenses

　　預付薪資 prepaid payroll

　　預付租金 prepaid rents

　　預付保險費 prepaid insurance

　　用品盤存 offic

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